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Answer (B) is correct . At a unit price of $900, upstream costs equal $3,000,000 ($1,000,000 + $2,000,000). Fixed costs of production and the fixed downstream costs equal $15,900,000 [($1,500,000 + $1,500,000 + $180,000) ¡Á 5 years], and variable costs of production and the variable downstream costs equal $7,200,000 [6,000 units ¡Á ($100 + $100 + $40) ¡Á 5 years]. Thus, the life cycle costs at a price of $900 equal $26,100,000 ($3,000,000 + $15,900,000 + $7,200,000).<
Answer (A) is incorrect because The amount of $18,900,000 omits the variable costs.
Answer (C) is incorrect because The amount of $26,910,000 equals the life-cycle costs at a unit price of $1,125.
Answer (D) is incorrect because The amount of $28,350,000 equals the life-cycle costs at a unit price of $750.