A county anticipated that $6,500 of discounts would be taken on their initial tax levy. Which of the following statements is true if discounts were less than anticipated?

Julian Company is a price-taker and uses target pricing

Refer to the following information: Production volume 602,000 units per year Market price $30 per unit Desired operating income 17% of total assets Total assets $13,700,000 Variable cost per unit $18 per unit Fixed cost per year $5,400,000 per year With the current cost structure, Julian cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that fixed costs cannot be reduced, what are the target variable costs per unit per year? Assume all units produced are sold. (Round your answer to the nearest cent.) A) $5.10 B) $12.00 C) $17.16 D) $18.00

Which of the following approaches to developing competitive advantage is most likely to involve a payment of price premium by the customers?

A) price-based advantage B) brand-based advantage C) customer focus advantage D) differentiation advantage