You must evaluate the purchase of a proposed spectrometer for the r& d department. the base price is $260,000, and it would cost another $65,000 to modify the equipment for special use by the firm. the equipment falls into the macrs 3-year class and would be sold after 3 years for $65,000. the applicable depreciation rates are 33%, 45%, 15%, and 7%. the equipment would require a $13,000 increase in net operating working capital (spare parts inventory). the project would have no effect on revenues, but it should save the firm $70,000 per year in before-tax labor costs. the firm's marginal federal-plus-state tax rate is 40%. what is the initial investment outlay for the spectrometer, that is, what is the year 0 project cash flow? round your answer to the nearest cent. negative amount should be indicated by a minus sign

The chromosome manufacturing company produces two products, x and y. the company president, jean mutation, is concerned about the fierce competition in the market for product x. she notes that competitors are selling x for a price well below chromosome's price of $13.50. at the same time, she notes that competitors are pricing product y almost twice as high as chromosome's price of $12.50.ms. mutation has obtained the following data for a recent time period: product x product y number of units 11,000 3,000 direct materials cost per unit $3.23 $3.09 direct labor cost per unit $2.22 $2.10 direct labor hours 10,000 3,500 machine hours 2,100 1,800 inspection hours 80 100 purchase orders 10 30ms. mutation has learned that overhead costs are assigned to products on the basis of direct labor hours. the overhead costs for this time period consisted of the following items: overhead cost item amount inspection costs $16,200 purchasing costs 8,000 machine costs 49,000 total $73,200using direct labor hours to allocate overhead costs determine the gross margin per unit for product x. choose the best answer from the list below.a. $1.93b. $3.12c. $7.38d. $2.43e. $1.73using activity-based costing for overhead allocation, determine the gross margin per unit for product y. choose best answer from list below.a. $10.07b. ($2.27)c. ($5.23)d. ($7.02)e. $7.02