直接材料和直接人工成本生产案件

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Hale Company制作了一套扳手。他们试图决定是否继续出售扳手,还是将其外包给另一家公司。直接材料和直接人工成本,每例案件总计2.00美元。间接费用为每组1.00美元,包括$ 0.40的可变间接费用,如果从外部供应商那里购买案件,则将全部取消。固定间接费用为0.60美元的基于预期的每年200,000箱,包括每年40,000美元的案件生产经理的薪水和没有转售价值的设备折旧$ 80,000。如果案件是外部购买的,则将解雇经理。此外,如果停止了案例生产,则使用其使用的空间每年可以租用20,000美元。外部供应商已提出以每组2.80美元的价格提供案件。如果外部购买案件,黑尔会节省多少或损失?

A. Save $0.40 per case.

B. Lose $0.20 per case.

C. Lose $0.80 per case.

D.节省$ 0.20每个案件。

参考没有:EM13136375

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