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Armstrong Corporation manufactures bicycle parts. The company currently has a $1

ID: 2466448 • Letter: A

Question

Armstrong Corporation manufactures bicycle parts. The company currently has a $19,300 inventory of parts that have become obsolete due to changes in design specifications. The parts could be sold for $7,100, or modified for $9,900 and sold for $21,300.

Calculate the benefit under each alternative for disposing of the obsolete parts.

Armstrong Corporation manufactures bicycle parts. The company currently has a $19,300 inventory of parts that have become obsolete due to changes in design specifications. The parts could be sold for $7,100, or modified for $9,900 and sold for $21,300.

2-a.

Calculate the benefit under each alternative for disposing of the obsolete parts.

Benefit if parts are sold without modification Net benefit if parts are sold after being modified

Explanation / Answer

Before Modification

Cost of Inventory of parts $19,300

Sales price without modification $7,100

Loss from sale $12,200

After modification

Cost of Inventory of parts $19,300

Cost of modification $9,900

Total cost $29,200

Less: Sale price $21,300

Loss from sale $7,900

From the above analysis it is evident that the loss after modification is less than before modification, therefore it is recommended that the modification be carried out to reduce the loss.

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