You are working with Daniel, a 39-year-old recreational runner who recently sustained a knee injury and is participating in a strength training program focused on isokinetic exercises to improve quadriceps function. After 4 weeks of training, Daniel notes that he feels stronger and is able to perform tasks like stair climbing with greater ease.  Recalling the principles from Enoka’s research on neural contributions to strength, which of the following best explains the physiological basis for Daniel’s early strength gains during the first 60 days of isokinetic strengthening?

You are working with Maya, a 35-year-old ballet dancer recovering from an ankle fracture. Although she is currently restricted from full weight-bearing, she is eager to stay engaged in her rehabilitation and maintain neuromuscular coordination. As part of your treatment plan, you introduce mental imagery exercises to help her visualize dance movements and improve motor planning during recovery. Which of the following statements about mental imagery is TRUE?

Target costing. Market price per unit $120, desired profit $24 per unit. Compute the target cost per unit.

Time-and-material pricing (material loading). Prairie Maintenance Ltd. estimates annual material costs $100,000, material handling expenses $25,000, and desired profit on materials $5,000. Compute the material loading percentage to apply to direct materials.

When a segment is eliminated, only avoidable fixed costs are considered relevant.

Prairie Axle Ltd. currently makes 10,000 brackets. Per-unit internal costs: DM $6, DL $5, Var OH $3, Fixed OH $4 (25% avoidable). Supplier price = $15. If bought, freed capacity yields $20,000 additional contribution per year. Best choice and per-unit advantage?

At Cedar Craft Co., a special order for 5,000 units at $8.50 per unit is being considered. Variable manufacturing cost = $6.00 per unit; accepting the order does not change fixed costs and there is idle capacity. Should the order be accepted?

A company using variable cost-plus pricing adds a fixed markup to cover fixed costs and target return. If actual sales fall below expected volume, the markup will:

If you are the first ambulance on scene, where should you park the ambulance?

Target costing applies when a firm is a price taker; the market sets price, and the firm designs costs to meet a desired profit.