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X Company currently makes a part and is considering buying it from a company has

ID: 2574196 • Letter: X

Question

X Company currently makes a part and is considering buying it from a company has offered to supply it for $15.99 per unit. This year, per-unit production costs to produce 56,000 units were:


$201,600 of the total overhead costs were variable; $17,920 of the fixed overhead costs can be avoided if X Company buys the part. In addition, the resources that were used for production can be rented to another company for $80,000. Production next year is expected to increase to 61,000 units.

3. If X Company buys the part instead of making it, it will save

4. X Company is uncertain about next year's production level. At what production level will the company be indifferent between making and buying the part?

Direct materials $5.50 Direct labor 5.30 Overhead    5.20 Total    $16.00

Explanation / Answer

Answer:- 3):-

Statement of comprative cost Manufaturing Amount Purchase from outside Amount Per unit $ Per unit $ Direct Material          5.50 Purchase Cost        15.99 Direct Labor          5.30 Overhead          3.60 $201600/56000 units (Only variable part) Fixed overhead 0.32 Only Avoidable cost $17920/56000 units Total Manufaturing cost        14.72 Total Purchase cost        15.99