The following data apply to the provision of psychological testing services: sales price per unit (1 unit = 1 test plus feedback to client) $ 340 fixed costs (per month): selling and administration 20,000 production overhead (e. g., rent of testing facilities) 17,500 variable costs (per test): labor for oversight and feedback 135 outsourced test analysis 19 materials used in testing 7 production overhead 14 selling and administration (e. g., scheduling and billing) 11 number of tests per month 2,000 tests required: calculate the amount for each of the following (one unit = one test) if the number of tests is 2,000 per month. also calculate if the number of tests decreases to 1,250 per month. (do not round intermediate calculations. round your final answers to the nearest whole dollar.)

Rate of return douglas keel, a financial analyst for orange industries, wishes to estimate the rate of return for two similar-risk investments, x and y. douglas's research indicates that the immediate past returns will serve as reasonable estimates of future returns. a year earlier, investment x had a market value of $27 comma 000; and investment y had a market value of $46 comma 000. during the year, investment x generated cash flow of $2 comma 025 and investment y generated cash flow of $ 6 comma 770. the current market values of investments x and y are $28 comma 582 and $46 comma 000, respectively. a. calculate the expected rate of return on investments x and y using the most recent year's data. b. assuming that the two investments are equally risky, which one should douglas recommend? why?