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Category > Management Posted 22 Nov 2017 My Price 9.00

Down Home Jeans Co

Decision on Accepting Additional Business

Down Home Jeans Co. has an annual plant capacity of 66,400 units, and current production is 46,800 units. Monthly fixed costs are $38,800, and variable costs are $25 per unit. The present selling price is $35 per unit. On February 2, 2014, the company received an offer from Fields Company for 13,000 units of the product at $28 each. Fields Company will market the units in a foreign country under its own brand name. The additional business is not expected to affect the domestic selling price or quantity of sales of Down Home Jeans Co.

a. Prepare a differential analysis on whether to reject (Alternative 1) or accept (Alternative 2) the Fields order. If an amount is zero, enter zero "0".

 

Differential Analysis

Reject Order (Alt. 1) or Accept Order (Alt. 2)

February 2, 2014

   

Reject Order (Alternative 1)

 

Accept Order (Alternative 2)

 

Differential Effect on Income (Alternative 2)

Revenues

 

$ 0

 

$ 364000

 
 

$ 364000

Costs:

           

Variable manufacturing costs

 

  

 

  

 

-325000

Income (Loss)

 

$  

 

$  

 

$ 39000

b. Having unused capacity available is SelectrelevantirrelevantCorrect 1 of Item 2  to this decision. The differential revenue is SelectmorelessCorrect 2 of Item 2  than the differential cost. Thus, accepting this additional business will result in a net SelectgainlossCorrect 3 of Item 2 .

c. What is the minimum price per unit that would produce a positive contribution margin? Round your answer to two decimal places.
$

Answers

(5)
Status NEW Posted 22 Nov 2017 10:11 PM My Price 9.00

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