成管會-轉播計價 - 會計

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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