Lynch Company manufactures and sells a single product. The following costs were incurred during the company’s first year of operations: Variable costs per unit:
Manufacturing:
Direct materials $ 10
Direct labor $ 4
Variable manufacturing overhead $ 1
Variable selling and administrative $ 1
Fixed costs per year:
Fixed manufacturing overhead $ 231,000
Fixed selling and administrative $ 141,000
During the year, the company produced 21,000 units and sold 17,000 units. The selling price of the company’s product is $40 per unit. Assume that the company uses absorption costing. Compute the unit product cost.

Acolleague from the plant in germany has arrived at the chicago plant to share insights on a recent product line changeover implemented in germany. this changeover has saved thousands of euros at the german facility, but jim does not think it will work in the united states. jim feels that there is a completely different attitude towards work and innovation in the u. s., and in fact, thinks the german facility is technologically behind his plant. additionally, the colleague often mispronounces words when he speaks english, and doesn't dress appropriately for the u. s. office. he showed up to work on the plant floor in a formal suit and tie, with dress shoes that had a slippery sole. however, the colleague is a guest, and it is important that jim pretends to be interested. identify the listening barriers. check all that apply. thought speed grandstanding faking attention nonverbal distractions psychological barriers