y adding a 12 % markup to full cost. How much should the selling pri ce be per unit for 300,000 units? 15.( TCO 8) the costs used in cost-based transfer prices 16.( TCO 8) Division A sells soybean paste internally to Division B, which in turn, produces soybean burgers that sell for $ 5 per pound. D ivision A incurs costs of $ 0.80 per pound while Division B incurs add itional costs of $ 3 per pound. What is Division A ' s operating income per pound, assuming the transf er price of the soybean paste is set at $ 1.25 per pound? 17.( TCO 8) Transferring products or services at market prices genera lly leads to optimal decisions when 18.( TCO 9) to guide cost allocation decisions, the benefitsreceived criterion 19.( TCO 9) The Hassan Corporation has an electric mixer division an d an electric lamp division. Of a $ 50,000,000 bond issuance, the elect ric mixer division used $ 24,000,000 and the electric lamp division use d $ 26,000,000 for expansion. Interest costs on the bond totaled $ 1,50 0,000 for the year. What amount of interest costs should be allocated to the electric mixer division? 20.( TCO 10) A " whatif " technique that examines how a result will change if the original pre dicted data are not achieved or if an underlying assumption changes is called 21.( TCO 10) Upper Darby Park Department is considering a new cap ital investment. The cost of the machine will be $ 200,000. The annu al cost savings if the new machine is acquired will be $ 40,000. The m achine will have a fiveyear life, at which time the terminal disposal value is expected to be $ 20,000. Upper Darby Park Department is assuming no tax consequen ces. If Upper Darby Park Department has a required rate of return of 10 %, which of the following is closest to the present value of the project? 22.( TCO 11) nonfinancial measures for internal quality performance include all but which of the following? 23.( TCO 11) Regal Products has a budget of $ 900,000 in 20X6 for pr evention costs. If it decides to automate a portion of its prevention act ivities, it will save $ 60,000 in variable costs. The new method will re