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Comdex Inc. manufactures parts for the telecom industry. One of its products tha

ID: 2560504 • Letter: C

Question

Comdex Inc. manufactures parts for the telecom industry. One of its products that currently sells for $190 is now facing a new competitor that offers the same product for $170. The parts currently cost Comdex $160. Comdex believes it must reduce its price to $170 to remain competitive. What is the target cost of the product if Comdex desires a 20% profit on sales dollars?

What is the target cost?

Comdex Inc. manufactures parts for the telecom industry. One of its products that currently sells for $190 is now facing a new competitor that offers the same product for $170. The parts currently cost Comdex $160. Comdex believes it must reduce its price to $170 to remain competitive. What is the target cost of the product if Comdex desires a 20% profit on sales dollars?

What is the target cost?

Explanation / Answer

Desired profit

= 20% of Sales price

= 20% of $170

= $34

So, Target cost per unit

= Selling price – Desired profit

= $170 - $34

= $136 per unit