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Your answer is correct. Prepare an incremental analysis showing whether the comp

ID: 2557590 • Letter: Y

Question

Your answer is correct. Prepare an incremental analysis showing whether the company should make or buy the switches. (If amount de preceding the number e.g. -45 or parentheses e.g. (45)) Make Buy Net Income Increase (Decrease) Direct materials 29,000 29,000 Direct labor 25,000 25,000 Variable manufacturing Costs 44,000 44,000 Fixed manufacturing costs 76,000 57000 19000 Purchase price 0 159000 (159000) Total cost (42000) 174,000 216000 42000 Ayayai Company will incur $ + of additional costs if it buys the switches.

Explanation / Answer

Answers

Under one alternative, opportunity cost can be considered as cost in “make” section. In second alternative, it can be considered as in income in “Buy” section.

Make

Buy

Increase (Decrease)

Total Cost

174000

216000

-42000

Opportunity Cost

45500

0

45500

TOTAL COst

$219500

$216000

$3500

OR

Net Income

Make

Buy

Increase (Decrease)

Total Cost

174000

216000

-42000

Opportunity Cost

0

-45500

45500

TOTAL COst

$174000

$170500

$3500

Make

Buy

Increase (Decrease)

Total Cost

174000

216000

-42000

Opportunity Cost

45500

0

45500

TOTAL COst

$219500

$216000

$3500

OR

Net Income

Make

Buy

Increase (Decrease)

Total Cost

174000

216000

-42000

Opportunity Cost

0

-45500

45500

TOTAL COst

$174000

$170500

$3500

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