Columbia products produced and sold 1,200 units of the company’s only product in march. you have collected the following information from the accounting records:

sales price (per unit) $125
manufacturing costs:
fixed overhead (for the month) 18,200
direct labor (per unit) 10
direct materials (per unit) 34
variable overhead (per unit) 26
marketing and administrative costs:
fixed costs (for the month) 19,500
variable costs (per unit) 5

compute the following:
(1) variable manufacturing cost per unit.
(2) full cost per unit.

On january 1, 2017, fisher corporation purchased 40 percent (90,000 shares) of the common stock of bowden, inc. for $980,000 in cash and began to use the equity method for the investment. the price paid represented a $48,000 payment in excess of the book value of fisher's share of bowden's underlying net assets. fisher was willing to make this extra payment because of a recently developed patent held by bowden with a 15-year remaining life. all other assets were considered appropriately valued on bowden's books. bowden declares and pays a $90,000 cash dividend to its stockholders each year on september 15. bowden reported net income of $400,000 in 2017 and $348,000 in 2018. each income figure was earned evenly throughout its respective year. on july 1, 2018, fisher sold 10 percent (22,500 shares) of bowden's outstanding shares for $338,000 in cash. although it sold this interest, fisher maintained the ability to significantly influence bowden's decision-making process. prepare the journal entries for fisher for the years of 2017 and 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your final answers to the nearest whole dollar.)

Amanda works as an industrial designer

Which of the following best describes why you need to establish goals for your program?