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the demand for a particular part called SKU 005 is 1,200 units a year. The cost

ID: 376391 • Letter: T

Question

the demand for a particular part called SKU 005 is 1,200 units a year. The cost of one SKU 005


is $40.00. It costs $60.00


to place an order SKU 005, and the user of SKU 005 has a per year


inventory carrying cost of 25% of unit cost. Assume that there are 250 working days in the year


where SKU 005 is used. Please answer the following three questions, based on this informati


on.


8


.


What is the combined annual holding and ordering cost of an order size of 200 units for SKU


005?


a) $825


b)


$1200


c) $1360


d) $1697


e) $2050


I know the answer is $1360 but how do I get it?

Explanation / Answer

Annual holding cost :

Annual holding cost = average inventory level x holding cost per unit per year

= order quantity/2 x holding cost per unit per year

=(200/2) x (25% * 40)

=100 x 10 = 1000

Annual ordering cost = no. of orders placed in a year x cost per order

= annual demand/order quantity x cost per order

=(1200/200) x 60

=6 x 60 = 360

Total annual combined cost = Annual holding cost + Annual ordering cost

= 1000 + 360 = 1360