Lovell Computer Parts Inc. is in the process of setting a selling price on a new component it has just designed and developed. The following cost estimates for this new component have been provided by the accounting department for a budgeted volume of 48,000 units.     Per Unit   Total Direct materials     $53         Direct labor     $30         Variable manufacturing overhead     $16         Fixed manufacturing overhead           $720,000   Variable selling and administrative expenses     $14         Fixed selling and administrative expenses           $432,000   Lovell Computer Parts management requests that the total cost per unit be used in cost-plus pricing its products. On this particular product, management also directs that the target price be set to provide a 24% return on investment (ROI) on invested assets of $1,000,000.             (a) Compute the markup percentage and target selling price that will allow Lovell Computer Parts to earn its desired ROI of 24% on this new component. (Round markup percentage to 2 decimal places, e.g. 10.50%.) Markup percentage     % Target selling price   $

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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Lovell Computer Parts Inc. is in the process of setting a selling price on a new component it has just designed and developed. The following cost estimates for this new component have been provided by the accounting department for a budgeted volume of 48,000 units.

    Per Unit   Total
Direct materials     $53        
Direct labor     $30        
Variable manufacturing overhead     $16        
Fixed manufacturing overhead           $720,000  
Variable selling and administrative expenses     $14        
Fixed selling and administrative expenses           $432,000  

Lovell Computer Parts management requests that the total cost per unit be used in cost-plus pricing its products. On this particular product, management also directs that the target price be set to provide a 24% return on investment (ROI) on invested assets of $1,000,000.
 
 
 
 
 
 

(a)

Compute the markup percentage and target selling price that will allow Lovell Computer Parts to earn its desired ROI of 24% on this new component. (Round markup percentage to 2 decimal places, e.g. 10.50%.)

Markup percentage  
 
%
Target selling price   $
 
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