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Exhibit 7-1 Talmont Products Has Dropped the Price Per Unit of Its

Question 31

Multiple Choice

Exhibit 7-1
Talmont Products has dropped the price per unit of its smart phone product from $1,060 to $500.There are some units in work-in-process inventory that have costs of $600 per unit associated with them.Talmont could sell these units in their current state for $400.It will cost Talmont $40 to complete these units so that they can be sold for $500 each.
-Refer to Exhibit 7-1.Which of the following is not a relevant revenue or cost in this problem?


A) The old price of $1,060
B) The partially complete price of $400
C) The current price of $500
D) The cost to complete a unit of $40
E) None of the answer choices is correct.

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