Only the incremental costs and benefits are relevant. In particular, only the variable manufacturing overhead and the cost of the special tool are relevant overhead costs in this situation. The other manufacturing overhead costs are fixed and are not affected by the decision.
The budget analysis shows that the labor hours of the firm are higher than the budgeted amount. As such, the firm needs to evaluate the cost benefit analysis of making or buying their products. To make this decision, various factors need to be considered. Before making the decision, Peyton needs to evaluate the marginal costs and revenue of making versus buying the products. The firm should take the option which provides the highest marginal profit which is the
If more is produced when it comes to the budget, the fixed cost would be favorable. I believe that the each unit would lower cost when it comes to production in units. But since the total fixed overhead is extended over a huge amount of units, this will cause a lower production in unit. Lastly, it will increase the
In the events of the shootings of Dallas Police Department by Micah Xavier Johnson, the DPD released and operated a robot attached with an explosive that went in and was triggered to exploded near Johnson. This action was done to end the multiple hours of gunfire between the officers and Johnson. This has now formed a debate regarding the ethics of using this form of deadly force. I believe that the DPD was correct and ethical in using this tactic for the reason that using this robot prevented hours of gunfire and possibly saved the lives of officers engaged in the gunfire between them and the shooter. Even though it’s a new irregular way to subdue the suspect with deadly force, it’s purpose to end the hour of violence and prevent any other
D.E is a 58-year-old white female who has been living with chronic illness, Chronic obstructive pulmonary disease (COPD), for 6 years. A definitive diagnosis, wasn't made until 2010, four years after the onset of the symptoms. She recalls, having a past medical history of sleep apnea, and chronic bronchitis with frequent admission in the hospital from pneumonia. She reports a past surgical history of an abdominal bilateral tubal ligation at the age of 26 years old. Mrs. D.E. reports using Continuous Positive Airway Pressure Machine (CPAP), Robitussin for cough/chest congestion, Proair-HFA two puffs every 4-6 hrs P.R.N for breathlessness and an occasional Tylenol at the onset of her symptoms occurred. She reports a one pack per
D.B was a restaurant manager who left the business in (2005) to attend nursing school at the University of South Florida (USF) where she obtained her BSN degree. While working in the Coronary Intensive Care Unit (CICU), she went to the University of Tampa for the ARNP but did not like it. In 2013 she went on to pursue a Master’s of Science degree in Healthcare Informatics (HCI) at the University of Central Florida (UCF). D.B is currently working as a per-diem for a prestigious private hospital in South Florida where she is currently a Super User/User Support for the Epic Systems. She also work for a nursing travel Agency and travelled throughout the country working as an Epic Super User or User Support for various hospitals during “go live-live implementation.” Although she obtained her MS-HCI, surprisingly she is not working in this job
• This cost method does not provide the best system for JDCW’s cost allocation. By using only three overhead rates the present system grossly undermines the true production costs since other activities of the production process are not acknowledged.
The credit transitions for DCR 06/26 and 06/27 (see attached) in the respective amount of $333.61 & $368.56 have not been credited to our account. Can you Please call Micro to resolve the offline issue and batch all credit transactions. Please note any further delay will offer an opportunity to customers to dispute their
Under the new cost system, two broad sources of costs were identified: manufacturing and SM&A. All costs within these categories were reclassified as either volume driven or order driven. Hence, four cost pools were set up.
The aim of any effective manager is to manage the organization scarce resources effectively and efficiently, reduce cost and eliminate waste. Money and financial assets are very important resources in any types of organizations whether private, public, profit, non-profit or charitable organization, and all types of organizations need money to operate effectively and smoothly. In this case, buying the DD11 devices from outside source will save money and reduce operational load for Jetta Electronics Ltd. In order to produce the DD11 devices in house, Jetta Electronics Ltd needs $190,000 comprising $45,000 of direct materials, $ 60,000 of direct labor, $ 30,000 of variable factory overhead, and $55,000 of fixed manufacturing cost. And the total manufacturing cost per unit for producing the DD11 in house is $38, or $190,000/$5,000. Even though, technically speaking, fixed manufacturing cost will remain constant whether Jetta Electronics Ltd manufactures the DD11 devices in house or purchase them from outside manufacturer, outsourcing the manufacturing of DD11 devices will save large amount of money for the company. For example, buying DD11 devices from outside supplier will eliminate all the raw materials and direct labor costs total of $ 105,000 eighty percent of factory variable overhead manufacturing costs total of $24,000, and $2,000 from the selling of equipment used to manufacture DD11 devices So in this situation, I highly recommend Jetta Electronics Ltd