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1、9AYB225–SOLUTIONS,PRACTICEQUESTIONS,LECTURE10QUESTION1Thefirmisindifferentatthenumberofunitswherecostsundereachoptionareequal.LetX=thenumberofunits.Then3.5X=21,000X=6000units.Abovethepointofindifference,prefertheoptionwiththelowervariablecost,i.e.inhouse(zer
2、ovariablecosts).Belowthepointofindifference,prefertheoptionwiththelowerfixedcosts,i.e.outsource(zerofixedcosts).Indecidingwhethertooutsourceornot,thefirmwouldconsider:·Expectedvolume.Ifitwasexpectedtobelessthan6000thenoutsourcingwouldbepreferred,subjecttoany
3、qualitativeissuesthatmayberelevant,e.g.welosecontrolofthefunction;howreliableistheprovideroftheserviceetc.·Ifgreaterthan6000,prefertoprovidethefunctionourselves.QUESTION2CMperconstraint(permachinehour):Lever$20/5=$4Spring$30/5=$6Pump$10/1=$10Thereforethefirm
4、wouldproduceintheorderPump,SpringthenLever.ProductUnits(AnswertoQ.)MachinehoursHoursavailable9,000Pump2,0002,0007,000Spring5002,5004,500Lever*9004,500-*Becauseonly4,500hoursremain,thefirmcannotsatisfydemand(1,000)forthe“leastpreferred”butcanonlyproduce900uni
5、ts.QUESTION3(a)CoststomakeCoststobuyVariable:1,000x$12=$12,000Variable:1,000x$12.25=$12,250Fixed:$10,000Fixed:$9,500$22,000intotal$21,750intotalThedifferencebetweenthetwois$250,andoutsourcingisthecheaperoption.(b)Thecostsrelatedtotheproductionofthecomponenta
6、re:9Variable$12Fixed$500intotalrelatedto1,000units,i.e.50cperunit.(Thisisanapproximateperunitfigureonly,becauseofthebehaviouroffixedcosts.)Thereforetheincrementalcostofproducingthecomponentisapprox.$12.50,andthisrepresentstheminimumsellingpriceitwouldbeprepa
7、redtosetasaspecialorderprice.(Infact,thefirmwouldsetthepriceabovethatpriceifitwishedtodomorethanbreakevenonthespecialorder.)(c)Thefirmisindifferentwhenthecostofeachoptionisidentical.Therefore,letXequalthenumberofunitsatwhichthefirmisindifferent.$10,000+$12X=
8、$9,500+$12.25X.25X=$500X=500/.25=2,000Indifferencepoint=2,000unitsAbovethatpointthefirmwouldprefertheoptionwiththelowervariablecost,whichis“make”.Belowthatpointthefirmwouldprefertheoptionwiththe
