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1、CHAPTER6COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Useadifferentialanalysistoexamineincomeeffectsacrossalternatives,andshowthatanopport
2、unitycostanalysisyieldsidenticalresults.24,27,28,29,30,31,42,4445,46,47,48,49,50,56,61LO2:Decidewhethertomakeortobuycertainpartsorproducts.A1,B125,32,33,3462,6365,66,67,68,70LO3:Choosewhethertoaddordeleteaproductlineusingrelevantinformation.B336LO4:Compu
3、tetheoptimalproductmixwhenproductionisconstrainedbyascarceresource.A2,B23551,53LO5:Decidewhetherajointproductshouldbeprocessedbeyondthesplit-offpoint.A3,B437,3854,5569LO6:Decidewhethertokeeporreplaceequipment.A4,B54057,59LO7:Identifyirrelevantandmisspeci
4、fiedcosts.26,39,4152,58,6471LO8:Discusshowperformancemeasurescanaffectdecisionmaking.B64360CHAPTER6271Copyright©2011PearsonEducation,Inc.,PublishingasPrenticeHall.RelevantInformationandDecisionMakingWithaFocusonOperationalDecisions6-A1(20min)1.Thekeytoth
5、isquestioniswhatwillhappentothefixedoverheadcostsifproductionoftheboxesisdiscontinued.Assumethatall$60,000offixedcostswillcontinue.Then,SunshineStatewilllose$20,000bypurchasingtheboxesfromWeyerhaeuser:PaymenttoWeyerhaeuser,80,000×$2.10$168,000Costssaved,
6、variablecosts148,000Additionalcosts$20,0002.Somesubjectivefactorsare:·MightWeyerhaeuserraisepricesifSunshineStatecloseddownitsbox-makingfacility?·Willsub-contractingtheboxproductionaffectthequalityoftheboxes?·Isatimelysupplyofboxesassured,evenifthenumber
7、neededchanges?·DoesSunshineStatesacrificeproprietaryinformationwhendisclosingtheboxspecificationstoWeyerhaeuser?3.Inthiscasethefixedcostsarerelevant.However,itisnotthedepreciationontheoldequipmentthatisrelevant.Itisthecostofthenewequipment.Annualcostsavi
8、ngsbynotproducingtheboxesnowwillbe:Variablecosts$148,000Investmentavoided(annualized)80,000Totalsaved$228,000ThepaymenttoWeyerhaeuseris$228,000-$168,000=$60,000lessthanthesavings,soSunshineStatewouldbe$60,000betteroffsubco
