# Assignment 5-1

1084 WordsMay 17, 20125 Pages
Business Brief “Pacific Décor, Inc., designs, manufactures, and sells contemporary wood furniture” (Horngren, Datar &amp; Rajan, 2012, p. 465). One of their designers, Ling Li, has been working on a dining room table design and the product development manager, Jose Alvarez, likes the new design. However, Alvarez wants to make sure the dining room table is priced right. Analysis The company wants to sell the tables at \$2,000 each with the operating income being 10% of revenue. With the current table design as is, it will cost the company \$392,500 to produce 200 tables. To calculate the cost per unit one would take the total cost \$392,500 and divide it by the 200 tables, which equals \$1,962.50 per table. However, the target cost per unit…show more content…
| Vaguely addresses and develops the conclusion section or completely off the topic.(0-7 points) | Addresses and develops the conclusion section and, for the most part, fulfills assignment requirements.(8 points) | Addresses and develops the conclusion section and demonstrates solid ability to accomplish the assignment.(9-10 points) | | Criteria | Unacceptable | Acceptable | Proficient | Student Score and Comments | Integrates established accounting principles into the discussion. | Rarely integrates established accounting principles into the discussion.(0-7 points) | For the most part, does a good job of integrating established accounting principles into the discussion.(8 points) | Consistently does a good job of integrating established accounting principles into the discussion.(9-10 points) | | Synthesizes relevant information and materials to provide evidence of critical thought. | Synthesizes information at a minimal level. (0-7 points) | For the most part, effectively synthesizes information, which supports main ideas. (8 points) | Consistently and effectively synthesizes information, which provides strong support to main ideas.(9-10 points) | | Develops ideas with clarity and logic. | Demonstrates little clarity and logic. Readers have difficulty following the line of