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X Company is considering outsourcing its email system. Total costs related to la

ID: 2462492 • Letter: X

Question

X Company is considering outsourcing its email system. Total costs related to last month's in-house email operation, when there were 3,525 employee mailboxes, were as follows:



$11,548 of the computer hardware costs were common costs that will continue even if the email system is abandoned, and X Company will still need to pay for the virus protection license. Y Company has offered to operate an email system for X Company for $13.00 per mailbox. Next year, X Company estimates that 3,720 mailboxes will be required per month.

By how much will X Company's monthly profits change if they decide to outsource its email function to Y Company instead of managing the service internally? [A positive number means that make costs are more than buy costs; a negative number means that make costs are less than the buy costs.]

Variable costs:     Email license $14,805     Virus protection license 6,345     Miscellaneous 18,330 Fixed costs     Computer hardware 27,495

Explanation / Answer

Answer: license per employee = email license/employee mailboxes

= 14805/3525 = 4.2

misc per employee = misc/employee mailboxes

=18330/3525 = 5.2

Make:

Email license: 4.2 * x = 4.2 * 3720= 15624

Misc: 5.2* x = 5.2 * 3720 =19344

FC = 27495

computer hardware Total = Mailbox + Misc + FC = 62463

Buy :

Allocated costs: 11548

Mail.com hosting charge: 13 * x = 13 * 3720 = 48360

Total = allocated costs + hosting charge = 59908

Make-buy =62463-59908=2555