Mallard corporation uses the product cost concept of product pricing. below is cost information for the production and sale of 45,000 units of its sole product. mallard desires a profit equal to a 12% rate of return on invested assets of $800,000. fixed factory overhead cost $82,000 fixed selling and administrative costs 45,000 variable direct materials cost per unit 5.50 variable direct labor cost per unit 7.65 variable factory overhead cost per unit 2.25 variable selling and administrative cost per unit 0.90 the dollar amount of desired profit from the production and sale of the company's product is a. $225,000 b. $220,500 c. $105,840 d. $96,000

d. 96,000

Explanation:

Provided required rate of return on investments of $800,000 = 12%

Now desired profit = $800,000 X 12% = $96,000

therefore when fixing the price per unit this profit shall be added, and then reverse calculation is done.

With this we can get the desired profit.

At the last the total of cost and profit shall be divided by number of units to get the selling price per unit.

Therefore desired profit in dollars = $96,000

The dollar amount of desired profit from production and sale of the company's product is D) $96,000.

Explanation:

CALCULATING THE TOTAL COST -    

The first step is to calculate the cost of production per unit of product =

Direct material cost + Direct labor cost + Variable factory overhead + Fixed factory overhead cost / Fixed selling and administrative costs

= $5.5 + $7.65 + $2.25 + $82,000 / $45,000

= $16.3 + $1.82

= $17.22

TOTAL COST = $16.3 X $45,000 + $82,000 + $45,000

                       = $860,500

Here we have taken $16.3 because we are taking fixed factory overhead and fixed selling and administrative cost separately.

TOTAL REVENUE = $860,500 + $96,000 ( $800,000 X 12% )

                              = $ 956,500

PROFIT = REVENUE - COST

             = $956,500 - $860,500

             = $96,000

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

it is d i just took the test