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Exercise 20-5 Schopp Inc. has been manufacturing its own shades for its table la

ID: 2444759 • Letter: E

Question

Exercise 20-5

Schopp Inc. has been manufacturing its own shades for its table lamps. The company is currently operating at 100% of capacity, and variable manufacturing overhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make the lamp shades are $3.93 and $4.80, respectively. Normal production is 34,300 table lamps per year.
   A supplier offers to make the lamp shades at a price of $13.50 per unit. If Schopp Inc. accepts the supplier’s offer, all variable manufacturing costs will be eliminated, but the $43,510 of fixed manufacturing overhead currently being charged to the lamp shades will have to be absorbed by other products.

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Johnson Enterprises uses a computer to handle its sales invoices. Lately, business has been so good that it takes an extra 3 hours per night, plus every third Saturday, to keep up with the volume of sales invoices. Management is considering updating its computer with a faster model that would eliminate all of the overtime processing.


If sold now, the current machine would have a salvage value of $11,480. If operated for the remainder of its useful life, the current machine would have zero salvage value. The new machine is expected to have zero salvage value after 5 years.

Prepare an incremental analysis. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)


Should the current machine be replaced?

Exercise 20-5

Schopp Inc. has been manufacturing its own shades for its table lamps. The company is currently operating at 100% of capacity, and variable manufacturing overhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make the lamp shades are $3.93 and $4.80, respectively. Normal production is 34,300 table lamps per year.
   A supplier offers to make the lamp shades at a price of $13.50 per unit. If Schopp Inc. accepts the supplier’s offer, all variable manufacturing costs will be eliminated, but the $43,510 of fixed manufacturing overhead currently being charged to the lamp shades will have to be absorbed by other products.

Explanation / Answer

Exercise 20-5 Schopp Inc. has been manufacturing its own shades for its table la