A felt-tip pen manufacturer is forecasted to sell 31500 pens next month. Their fixed costs are $22000 per month and variable costs are $0.39 per pen.Management wants to generate $14750 in profits next month. Assuming that the demand is met, what must the selling price be?

$1.56.

Explanation:

The net profit of an organization is the difference between the sales and all elements of costs.

These cost elements are broadly classified into fixed and variable cost. While the fixed cost like the name suggests is fixed over a given range of activities level, the sales and variable cost are determined by the  units sold and produced.

Let the selling price per unit be x

31500x - 22000 - 0.39(31500)  = 14750

31500x = 49035

x = 49035/31500

x = 1.56

The selling price must be $1.56.

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