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NEW QUESTION: 1
비용-이익 분석은 제조 회사가
A. 외부 공급 업체로부터 모터를 구매하여 US $ 54,000
B. 모터를 내부적으로 만들어 미화 81,000 달러
C. 모터를 내부적으로 만들어 US $ 96,000
D. 외부 공급 업체로부터 모터를 구매하여 US $ 69,000
Answer: B
Explanation:
The relevant costs of making the motor are direct materials, direct labor, variable manufacturing overhead, rental costs of the special machinery, and rental costs of the new warehouse. The fixed manufacturing overhead and the costs of the current warehouse space are not relevant because they will be incurred regardless of whether the motor is made or bought. Buying the motor will cost US $630,000 30,000 x $21).
Making the motor will cost US $549,000 {[30,000 x $8 DM +$ 4 DL + $3 VOH)] +$54,000 + $45,000}. Hence, making the motor saves US $81,000 $630,000 - $549,000). A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is t. manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional offsite space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive the leasing costs itemized above, are:

NEW QUESTION: 2

A. stopsap hdb
B. HDB stop
C. HDB -stop
D. stop HDB
Answer: B

NEW QUESTION: 3
Which application will allow a system administrator to see historical events and alarms on a trunk in the IP Office?
A. Advanced Summary Reporter
B. Call Detail Reporter
C. System Status Application
D. Historical Reporting Application
Answer: D

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