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Felter Company produced and sold 50,000 units of product and is operating at 70%

ID: 2461001 • Letter: F

Question

Felter Company produced and sold 50,000 units of product and is operating at 70% of plant capacity. Unit information about its product is as follows:

Sales price

$70

Variable manufacturing cost

$45

Fixed manufacturing cost ($500,000 ÷ 50,000)

10

55

Profit per unit

$15

The company received a proposal from a foreign company to buy 10,000 units of Felter Company's product for $50 per unit. This is a one-time only order and acceptance of this proposal will not affect the company's regular sales. The president of Felter Company is reluctant to accept the proposal because he is concerned that the company will lose money on the special order.

Instructions: Use commas but NO dollar signs.

1. What will NI from this order be if the order is rejected?

2. What will NI form this order be if the order is accepted?

3. Should they accept the order?

Sales price

$70

Explanation / Answer

Fixed cost is fixed in nature.It has to be incurred at all cost even whether product is produced or not.

In the normal business profit per unit is $ 15

Profit if offer rejected =   $ 15 * 50000 = $ 750000

The company received a proposal from a foreign company to buy 10,000 units of Felter Company's product for $50 per, unit.

Revenue    ( 10,000 @ $ 50 per unit)                                                                  500,000

Less Cost (10,000 @ $ 45 per unit )                                                                    450,000

                Profit 50000

Total profit if this offer accepted    = $ (750,000 +50,000)

= $ 800,000

           Yes he shoul accept this offer