Total Relevant Costs, net costs, segment margin, ACC?
April 30, 2011The Gogebic Company packages 150,000 yoga kits including a mat, towel and block each year for national and international sales. Cost data for this packaging process is as follows:
Annual Cost Unit Cost
Packaging materials (e.g., boxes and bubble-wrap)$301,600$2.011
Packaging direct labor 98,560$0.657
Indirect materials (e.g., tape, labels) $63,920$0.426
Packaging supervision (variable) 50,630$0.338
Other fixed manufacturing overhead 214,600$1.431
Total packaging cost $729,310$4.862
An outside supplier has offered to do all the packaging for a price of $4 per unit for all packaging-related activities if Gogebic signs a two-year contract for a minimum of 150,000 units produced each year. Gogebic could use the factory space now occupied by the packaging process to expand production to another product line. This expansion is expected to generate an additional $175,000 in profit per year.
1) What are the total relevant costs of continuing to package the products internally; that is, which of the annual costs are avoidable if Gogebic outsources the packaging process?
2) What is the net cost from outsourcing the packaging process after considering the profit from expanding production of another product?
3) What is the cost savings from buying packaging services from the outside vendor? If there is not cost savings, indicate the amount of the loss as a negative number
4) If each yoga kit can be sold for $8 and the other fixed manufacturing overhead is traceable to this product line, what is the segment margin per unit for yoga kits?
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