Product cost per kayak totals $475, which consists of $375 in variable production cost and $100 in fixed production cost—the latter amount is based on $102,500 of fixed production costs allocated to the 1,025 kayaks produced. The $230,000 in selling and administrative expense consists of $85,000 that is variable and $145,000 that is fixed.

Athin walled concentric tube exchanger is used to cool engine oil from 160°c to 60°c with water that is available at 25°c acting as a coolant. the oil and water flow rates are each at 2 kg/s, and the diameter of the inner tube is 0.5 m and the corresponding value of the overall heat transfer coefficient is 250 w/m2. oc. how long must the heat exchanger be to accomplish the desired cooling? cpwater=4.187 kj/kg-candcpengine el=2.035 kj/kg·°c, oil . 120]