Reference no: EM1350579

欧洲客户与卡车零件制造商接触，以履行类似于提供给国内客户的产品的产品的特殊一次性订单。卡车零件制造具有过量的交流。以下单位数据适用于常规（国内）客户的销售：

直接材料$ 40
Direct labor 20
可变制造支持50
固定制造支持60
制造总成本170美元
标记（50％）85
有针对性的售价$ 255

1) What is full manufacturing cost per unit -

$110, 170, 255, or 85

2) What is the contribution per unit -

$ 85、110、145或255

3) Which costs are relevant for making the decision regarding this special order -

全部成本，增量成本，有针对性的销售价格或IT变化

4) For Truck Parts Manufacturing, what is the minimum acceptable price of the special order -

$110, 145, 170, or 255

5) For this special order, Truck Parts Manufacturing should consider -

Any price greater than $170, Any price less than $255, Any price less than $ 255 but greater than $170, or A price of $150 per unit