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Wallaby Company manufactures a part for its production cycle. The costs per unit

ID: 2417360 • Letter: W

Question

Wallaby Company manufactures a part for its production cycle. The costs per unit for 30,000 units of the part are as follows:

Per Unit

Direct materials

$4.50

Direct labor

9.00

Variable factory overhead

2.50

Fixed factory overhead

2.00

Total costs

$18.00

The fixed factory overhead costs are unavoidable. Assume no other use for the facilities. What is the highest price Wallaby Company should pay for the part from an outside supplier?

$13.50

$18.00

$16.00

$15.50

Per Unit

Direct materials

$4.50

Direct labor

9.00

Variable factory overhead

2.50

Fixed factory overhead

2.00

Total costs

$18.00

Explanation / Answer

ANSWER = C) $16.00

The fixed factory overhead costs are unavoidable, hence it is ignored in decision making

the highest price wallaby company should pay for the part from an outside supplier = Direct material + direct labor + variable factory overhead

= $4.5 + $ 9 + $2.5

= $16