Under a shipment contract, title passes to the buyer at a time and place the seller contracts with the carrier to ship the goods

Which of the following defines an avatar used in training by simulation?

A. A computer-based technology that provides an interactive three-dimensional learning experience. B. A computer application that automates the administration and delivery of a training program. C. A computer depiction of employees that can be manipulated in an online role-play. D. A computer application that conducts needs assessments for an organization. E. A technology that provides access to skills training, information, and expert advice when a problem occurs on the job.

Grand Products is a price-setter that uses the cost-plus pricing approach for pricing its products

These products are unique, artistically designed architectural decorations. Grand produces and sells 6,200 units per year, which represent maximum capacity. Variable costs are $300 per unit. Total fixed costs are $910,000 per year. The CEO has a target of $60,000 in operating income, which he wants to achieve by year-end. Using the cost-plus pricing method, what sales price should Grand use? (Round your answer to the nearest cent.) A) $309.68 per unit B) $446.77 per unit C) $456.45 per unit D) $156.45 per unit