Tiana is having a garage sale and notices that someone seems interested in buying a lamp. tiana approaches the person, suggests a price of $5, and the person quickly agrees. tiana suddenly wonders if she could get more money for the lamp, so she tells the person that she should check with her husband before selling the lamp. tiana goes into her house, waits a minute, then returns, saying that her husband will only sell the lamp for $15. tiana is using a sales strategy known as the technique.

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year. if the tax rate is 35 percent, what is the annual ocf for the project?