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Shale Remodeling uses time and materials pricing. It reports the following information: Direct labor rate $ 125 per DLHNon-materials-related overhead $ 95 per DLHMaterials-related overhead 23% of direct materials costTarget profit margin (both conversion and direct materials) 20%   The materials markup percentage is:

Question

Shale Remodeling uses time and materials pricing. It reports the following information: Direct labor rate 125perDLHNonmaterialsrelatedoverhead 125 per DLHNon-materials-related overhead 95 per DLHMaterials-related overhead 23% of direct materials costTarget profit margin (both conversion and direct materials) 20%   The materials markup percentage is:

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Solution

To calculate the materials markup percentage, we need to consider both the materials-related overhead and the target profit margin.

  1. First, we know that the materials-related overhead is 23% of the direct materials cost. This means that for every dollar spent on materials, an additional $0.23 is spent on overhead related to those materials.

  2. Next, we know that the target profit margin is 20%. This means that for every dollar of total cost (including both conversion and direct materials), the company wants to make a profit of $0.20.

  3. To find the materials markup percentage, we need to add the materials-related overhead percentage to the target profit margin percentage.

So, the materials markup percentage is 23% (materials-related overhead) + 20% (target profit margin) = 43%.

Therefore, the materials markup percentage is 43%.

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