1. A company has a total cost of $50.00 per unit at a volume of 100,000 units. The variable cost per unit is $20.00. What would the price be if the company expected a volume of 120,000 units and used a markup of 50%?

A) $75.00

B) $62.50

C) There is not enough information in the problem to answer

D) $67.50

2. Which of the following are relevant in deciding whether to accept or reject a special order?

A. The impact the order will have on existing business.

B. The price that will be charged on the special order.

C. The incremental cost of filling the special order.

D. All of the above.