To Establish a Reasonable,profitable Price for Service,the Small Business Owner

Multiple Choice

To establish a reasonable,profitable price for service,the small business owner needs to know:

A) fixed and variable costs,the break-even point,and his/her contribution percentage.
B) competitors' prices,and costs of direct and indirect labor.
C) the cost of materials,direct labor,and overhead for each unit of service.
D) full-absorption costs,direct and indirect labor,and the break-even point.