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Han Products manufactures 33,000 units of part S-6 each year for use on its prod

ID: 2513989 • Letter: H

Question

Han Products manufactures 33,000 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is:

An outside supplier has offered to sell 33,000 units of part S-6 each year to Han Products for $20 per part. If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $83,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier.

Required:

What is the financial advantage (disadvantage) of accepting the outside supplier’s offer?

Direct materials $ 3.70 Direct labor 10.00 Variable manufacturing overhead 2.30 Fixed manufacturing overhead 12.00 Total cost per part $ 28.00

Explanation / Answer

financial advantage of accepting the outside supplier’s offer            83,000.00 Dear Student Thank you for using Chegg Please find below the answer Statementshowing Computations Paticulars Make Buy Differential Direct Materials = 33000*3.70         122,100.00         122,100.00 Direct Labour = 33000*10         330,000.00         330,000.00 Variable manufacturing overhead =33000*2.30            75,900.00            75,900.00 Purchase cost= 33000*20         660,000.00       (660,000.00) Rental Income         (83,000.00)            83,000.00 Relevant Fixed cost = 33000*12*1/3         132,000.00         132,000.00 Relevant Costs         660,000.00         577,000.00            83,000.00