The Orange division’s unit sales price is $50, its unit variable cost is $30, and the fixed cost per unit is $16. Orange has enough capacity to produce 10,000 units and it is currently selling 8,000 units externally. If the Orange division sells 2,000 units to the Colter division, what is the opportunity cost per unit of selling the product internally to the Orange division?

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: