97中原會研成會特殊訂單一題 - 會計

Old Castle Vineyard produces premium wine. Its success in the industry is
due to its quality, although all of its customers, wine shops and specialty
grocery stores, are very cost conscious and negotiate for price cuts on all
large orders. Noting that the wine industry is becoming increasingly
competitive, Old Castle is looking for a way to meet the challenge. It is
negotiating with Eastern Seasons, a regional specialty grocery store, to
purchase a large order of wine. Old Castle is currently producing at
under-capacity and would like to keep its production facilities gain better
economies of scale by increasing production. Eastern Seasons has agreed to a
large order but only at a price of $25 per bottle. The special order can be
purchased in one batch with available capacity. Old Castle prepared these
data:

Next month's operating information (per unit, for 10,000 units, made in 10
batches of 1,000 each)

Sales price $45
Per unit costs
Variable manufacturing costs 19
Batch-level costs 5
Variable marketing costs 8
Fixed manufacturing costs 5
Fixed marketing costs 2
Special order information
Sales 2,000
Sales price per unit $35


No variable marketing costs are associated with this order, but Old Castle
has spent $2,500 during the past two months trying to get Eastern Seasons to
purchase the special order.

Required
a. How much will the special order change Old Castle's total operating income?


題目縮圖
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搜尋到的解答縮圖
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解答不知道正不正確
他是用差額法的方式

我的問題是:
原本剩餘產能為1 batch
而特殊訂單需要2 batch
如果要接單 應該要放棄原有訂單的1 batch

我用總額法答案跟解答不一樣
還有過去O公司為了使E公司接特殊訂單已花費$2500
這屬於沉沒成本不應該列入接單的成本裡吧


希望各位能解答我的疑惑~~~謝謝!!

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