When using product bundle pricing, sellers combine several products and offer the bundle at an increased price for increased profit

Brankov Company has budgeted sales of $30,000 with the following budgeted costs:

Direct materials $6,300 Direct labor $4,100 Variable factory overhead $3,700 Fixed factory overhead $5,600 Variable selling and administrative costs $2,400 Fixed selling and administrative costs $3,200 What is the average target markup percentage for setting prices as a percentage of variable manufacturing costs? A) 53% B) 76% C) 113% D) none of the above

Which of the following assets is not subject to depreciation?

a. Store fixtures b. Art equipment c. Land d. Computers