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RSW Company manufactures 10,000 units of wheel sets for use in its annual produc

ID: 2484909 • Letter: R

Question

RSW Company manufactures 10,000 units of wheel sets for use in its annual production. Costs are as follows: direct materials are $20,000; direct labor is $55,000; variable overhead is $45,000; and fixed overhead is $70,000. Rayco Company has offered to sell RSW 10,000 units of wheel sets for $18 per unit. If RSW accepts the offer, some of the facilities presently used to manufacture wheel sets could be rented to a third party at an annual rental of $15,000. Additionally, $4 per unit of the fixed overhead applied to wheel sets would be totally eliminated.

Requirements: Prepare an incremental analysis schedule to demonstrate if RSW should accept Rayco's offer.

Explanation / Answer

There is a loss of $5,000 ,RSW should accept Rayco's offer.

Make $ Buy $ Incremental Savings /(loss) Direct material       (20,000)                              20,000 Direct Labour       (55,000)                              55,000 Variable Overhead       (45,000)                              45,000 Fixed Overhead       (70,000)        (70,000)                                     -   Purchase price (10,000 units * $18 )       (180,000)                           (180,000) Facility Rent         15,000                              15,000 Fixed Overhead savings (10,000 units * $4)         40,000                              40,000 Total Cost     (190,000)       (195,000)                               (5,000)