管理會計Incremental Analysis 問題，急

Question

Manufacturing company ABC is now trying to decide whether to continue manufacturing a part of but it from an out side supplier.This part,called Tropica,is a componebt of AABC's finised product.
An analysus of the accounting records and the production data revealed the following nformation for the year ending Dec.31 ,2003

a. The Machinery Dept produced 36,000 units of Tropica
b. Each Tropica unit requires 10 mins to produce.Three people in the Machinery Dept work full time (2000hours per year) producing Tropica.Each person is paid 10.00 per hour
c. The cost of materials per Tropica unit is 2.00
d. Manufacturing costs directly applicable to the production of Tropica are: indirect labour ,5500 ,utilities is 1300,depreciation is 1600,insurance is 1000.All of the costs will be eliminated if Tropica is purchased.

e. The lowest price for a Tropica from an outside supplier is 3.5per unit.Freight charges will be 0.30 per uit,and a part time receiving clerk at 8500 per year will be required.
f.If Tropica is purchased ,the excess space will be used to store ABC's finished product. Currently,ABC rents storage space at approx 0.60 per unit stored per year. And now approximately 4500 unit per year stored in the rented space.

Sould ABC make or purchase Tropica??

請對熟管理會計的朋友們幫幫忙吧！
感激不盡

Answer 1

檢視ABC自製或外購Tropica成本孰低：

自製成本
直接人工：3*2000*10=60000
直接材料：2*36000=72000
間接成本：5500+1300+1600+1000=9400
總成本：60000+72000+9400=141400

外購成本
購買成本：(3.5+0.3)*36000=136800
額外收貨員成本：8500
出租效益：4500*0.6=2700
總成本：136800+8500-2700=142600
(題目中表示自製狀況下的間接成本，如果採外購模式，會全部消失，所以不納入外購的成本內，不過照理說折舊應該沒辦法消失...)

由於外購成本較高，故應採用自製方式