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