Quality Industries Manufactures Large Workbenches for Industrial Use

Multiple Choice

Quality Industries manufactures large workbenches for industrial use.Yewell Hartnet,the Vice President for marketing at Quality Industries,concluded from market analysis that sales were dwindling for Standards' workbenches due to aggressive pricing by competitors.Quality's workbench sells for $1,140 whereas the competition's comparable workbench sells for $1,060.Yewell determined that a price drop to $1,060 would be necessary to retain market share and annual sales of 13,000 tables.
Cost data based on sales of 13,000 tables:
The current cost per unit is:

A) $588.
B) $523.
C) $465.
D) $637.
E) $445.