登录之后可查看解析

Answer (B) is correct . Because the manufacturer has excess capacity and existing sales will be unaffected, the minimum price the manufacturer should be willing to accept is anything above the total variable cost of the unit ($2.05 + $3.60 + $2.70 + $0.90 = $9.25), an amount that includes the variable manufacturing cost and the variable selling expenses. The fixed costs are not relevant.

Answer (A) is incorrect because This amount does not consider the variable selling expenses.
Answer (C) is incorrect because The total manufacturing cost is $14.00, which includes the fixed manufacturing overhead and direct materials at $2.30 per unit, but not the variable selling expenses. Additional fixed manufacturing overhead costs will not be incurred because the manufacturer is below full capacity. The fixed manufacturing overhead is a sunk cost that is not relevant to this decision.
Answer (D) is incorrect because This amount does not consider that the manufacturer is below full capacity and that the customer is placing a one-time order. Under these circumstances, the manufacturer would not use its targeted selling price formula.