Explanation: Because the selling division has ample idle capacity there is no opportunity cost and therefore the lowest price the part should be sold for is the total amount of variable costs that would be incurred, which is $23 per unit (= $10 per unit + $4 per unit + $9 per unit).

A) $30
B) $21
C) $47
D) $17
E) $20


B) $21
Explanation: Because the selling division has ample idle capacity there is no opportunity cost
and therefore the lowest price the part should be sold for is the total amount of variable costs that would be incurred, which is $21 per unit.

Business

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