electron control inc, Managerial Economics

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electron control,inc.,cells voltage regulators to other manufacturers , who then customize and distribute the products to quality assurance labs for their sensitive test equipment. the yearly volume of output is 15,000 units . the selling price and cost per unit as shown below:
selling price $200
costs:
direct material $35
direct labor 50
variable overhead 25
variable selling expenses 25
fixed selling expenses 15 150
unit profit before tax

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