推 mypineapple:外購價448-(136+200+40+42*1/3)=58 12/01 19:15
→ mofeather:太棒了 感謝妳 12/01 21:12
The table and Chair Divisions are part of the same company.
Currently the Chair Division buys a part from Table for $384.
The Table Divsion wants to increase the price of the part it sells to Chair
by $96 to $480. The manager of Chair has stated that is connot afford to go
that high as it will decrease the division's profit to near zero. Chair can
buy the part from an outside supplier for $448. The cost data for the Table
Division ia as follows:
Direct materials$136
Direct labor 200
Variable overhead40
Fixed overhead42
If Table ceases to produce the parts for Chair, it will be able to avoid
one-third of the fixed manufacturing overhead. The Table Division has
excess capacity but no alternative uses for its facilities. Form the
standpoint of the company as a whole, should Chair continue to buy form Table
or start to buy form the outside supplier?
答案
Chair should buy form Table Division because the company's profit woild be $58
per unit larger
請問怎嚜計算的 感謝:)
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