18. Ans: d. $41 minimum sales price per unit Special order for 5000 shirts: Direct material cost per shirt= $8+$5=$13 Direct labor cost per shirt= $16+$4=$20 Variable manufacturing overhead per shirt=$12*30%=$3.6 Total variable cost per unit=$36.6 per shirt Rental cost of special equipment=$22000 rental fixed cost per shirt=$22000/5000=$4.4 per shirt Total unit product cost per shirt=$36.6+$4.4=$41 per shirt Minimum sales price per unit for this special order=$41 per shirt.

    18.                                              

    Ans: d. $41 incompleteness sales worth per individual

    Peculiar ordain coercion 5000 shirts:

    Direct esthetic absorb per shirt= $8+$5=$13

    Direct work absorb per shirt= $16+$4=$20

    Inconstant manufacturing overhead per shirt=$12*30%=$3.6

    Total inconstant absorb per individual=$36.6 per shirt

    Rental absorb of peculiar equipment=$22000

    rental unroving absorb per shirt=$22000/5000=$4.4 per shirt

    Total individual consequence absorb per shirt=$36.6+$4.4=$41 per shirt

    Incompleteness sales worth per individual coercion this peculiar ordain=$41 per shirt.