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| Jura Corporation is developing standards for the next year. Currently XZ-26, one of the material components, is being purchased for $45 per unit. It is expected that the component’s cost will increase by approximately 10% next year and the price could range from $75 to $18 per unit, depending on the quantity purchased. The appropriate standard for XZ-26 for next year should be set at the A. Current actual cost plus the forecasted 10% price increase. B. Lowest purchase price in the anticipated range to keep pressure on purchasing to always buy in the lowest price range. C. Highest price in the anticipated range to ensure that there are only favorable purchase price variances. D. Price agreed upon by the purchasing manager and the appropriate level of company management. |