Interruptions are a part of any job, second in importance to judging priorities, and you must allow time for them in your planning

A ______ strategy works best in markets where product differentiation is the norm and large numbers of value-conscious buyers will purchase midrange products.

a. focused differentiation b. best-cost c. focused low-cost d. broad differentiation

Acton 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 $17 per unit Fixed cost per year $5,500,000 per year With the current cost structure, Acton cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that variable costs cannot be reduced, what are the target fixed costs per year? Assume all units produced are sold. A) $5,497,000 B) $5,500,000 C) $12,560,000 D) $10,234,000