¶ … Wally Wizard, the manager of Global Positioning Navigator System (GPNS) at Behemoth Motor Corporation (BMC), have two alternatives to manufacture GPNS; to make in-house or outsourced to a Chinese company, Far East Enterprises (FEE). So in order to make a decision, cost vs. benefit analysis for these alternatives will be determined to find out the per unit cost of each alternatives, and then better option will be selected.
So for first alternative, If Willy Wizard decides to manufacture these on the company facility then following costs will be incurred,
Relevant Costs / Benefits
$/unit
Direct Material
Direct Labor (6hrs @ 28/hr)
Factory Floor Space Charges (16,000 sq. ft. At $2.50 per sq. ft. per month allocated over 8,000 units per month)
Supervisory labor (monthly cost of $56,000 allocated over 8,000 units per month)
General company overhead ($640,000 / month allocated over 8,000 units / month)
Wastage/Failure Cost (2% of 8,000 units) * ($425/8000 units)
8.5
Total Unit Cost
Since 2% of the total monthly product comes under failure due to quality control, so it will be the part of the relevant cost while making a decision as wastages. So the total per unit cost of producing GPNS will be 433.5/unit not $425. So, the total cost of manufacturing 8,000 units will be $3,468,000.
On the other hand, if Wally Wizard chooses the other alternative and decides to outsource the GPNS systems from Chinese company FEE, then the charges BMC have to bear for the acquisition of per unit of GPN systems will be,
Relevant Costs / Benefits
$/unit
Cost of Outsourcing
Penalty...
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