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Klean Fiber Company is the creator of Y-Go, a technology that weaves silver into

ID: 2562738 • Letter: K

Question

Klean Fiber Company is the creator of Y-Go, a technology that weaves silver into its fabrics to kill bacteria and odor on clothing while managing heat. Y-Go has become very popular in undergarments for sports activities. Operating at capacity, the company can produce 1,087,000 Y-Go undergarments a year. The per unit and the total costs for an individual garment when the company operates at full capacity are as follows.


The U.S. Army has approached Klean Fiber and expressed an interest in purchasing 249,700 Y-Go undergarments for soldiers in extremely warm climates. The Army would pay the unit cost for direct materials, direct labor, and variable manufacturing overhead costs. In addition, the Army has agreed to pay an additional $1.09 per undergarment to cover all other costs and provide a profit. Presently, Klean Fiber is operating at 70% capacity and does not have any other potential buyers for Y-Go. If Klean Fiber accepts the Army’s offer, it will not incur any variable selling expenses related to this order.

Prepare an incremental analysis for the Klean Fiber. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)



Should Klean Fiber accept the Army's offer?

Per Undergarment Total Direct materials $1.96 $2,130,520 Direct labor 0.41 445,670 Variable manufacturing overhead 0.99 1,076,130 Fixed manufacturing overhead 1.58 1,717,460 Variable selling expenses 0.30 326,100    Totals $5.24 $5,695,880

Explanation / Answer

Answer:

Incremental analysis for the Klean Fiber.

Reject

Accept

Net Income

Order

Order

Increase

(Decrease)

Revenues
(3.36+1.09)*249700

0

1111165

1111165

Variable costs:

0

   Direct materials
(1.96*249700)

0

489412

-489412

   Direct labor
(0.41*249700)

0

102377

-102377

   Variable overhead
(0.99**249700)

0

247203

-247203

   Total variable costs

0

838992

-838992

Net income

0

272173

272173

Klean Fiber should accept the Army's offer because there is increase in the profit by $272,173

Reject

Accept

Net Income

Order

Order

Increase

(Decrease)

Revenues
(3.36+1.09)*249700

0

1111165

1111165

Variable costs:

0

   Direct materials
(1.96*249700)

0

489412

-489412

   Direct labor
(0.41*249700)

0

102377

-102377

   Variable overhead
(0.99**249700)

0

247203

-247203

   Total variable costs

0

838992

-838992

Net income

0

272173

272173