National corporation needs to set a target price for its newly designed product m14–m16. the following data relate to this new product. per unit total direct materials $30 direct labor $44 variable manufacturing overhead $11 fixed manufacturing overhead $1,264,000 variable selling and administrative expenses $ 5 fixed selling and administrative expenses $ 1,106,000 these costs are based on a budgeted volume of 79,000 units produced and sold each year. national uses cost-plus pricing methods to set its target selling price. the markup percentage on total unit cost is 40%. compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for m14–m16. variable cost per unit $enter a dollar amount fixed cost per unit enter a dollar amount total cost per unit $enter a total of the two previous amounts compute the desired roi per unit for m14–m16. desired roi $enter the desired roi per unit in dollars per unit compute the target selling price for m14–m16. target selling price per unit $enter the target selling price per unit in dollars compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 59,250 m14–m16s are produced and sold during the year. variable cost per unit $enter a dollar amount fixed cost per unit enter a dollar amount total cost per unit $enter a total of the two previous amounts

Identifying type and normal balances of accounts lo c4 for each of the following (1) identify the type of account as an asset, liability, equity, revenue, or expense, (2) identify the normal balance of the account, and (3) select debit (dr.) or credit (cr.) to identify the kind of entry that would increase the account balance.

The beach dude (bd) employs a legion of current and former surfers as salespeople who push its surfing-oriented products to various customers (usually retail outlets). this case describes bd's sales and collection process. each bd salesperson works with a specific group of customers throughout the year. in fact, they often surf with their customers to try out the latest surf gear. the bd salespeople act laid-back, but they work hard for their sales. each sale often involves hours of surfing with their customers while the customers sample all the latest surf wear. because bd makes the best surfing products, the customers look forward to the visits from the bd salespeople. and they often buy a lot of gear. each sale is identified by a unique invoice number and usually involves many different products. customers pay for each sale in full within 30 days, but they can combine payments for multiple sales. bd manages its clothing inventory by item (e.g., xl bd surfer logo t-shirts), identified by product number, but it also classifies the items by clothing line (the lines are differentiated by price points as well as the intended use of the clothing, e.g., surfing products, casual wear, . draw a uml class diagram that describes the beach dudes sales and collection process.b. using microsoft access, implement a relational database from your uml class diagram. identify at least three fields per table.c. describe how you would use the relational database to determine the beach dude’s accounts receivable.

Manipulation manufacturing's (amm) standards anticipate that there will be 5 pounds of raw material used for every unit of finished goods produced. amm began the month of maymay with 8,000 pounds of raw material, purchased 25,500 pounds for $ 15,300 and ended the month with 7,400 pounds on hand. the company produced 4,9004,900 units of finished goods. the company estimates standard costs at $ 1.10 per pound. the materials price and efficiency variances for the month of maymay were: