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Costs associated with two alternatives, code-named Q and R, being considered by

ID: 2529783 • Letter: C

Question

Costs associated with two alternatives, code-named Q and R, being considered by Albiston Corporation are listed below Alternative Q Alternative R Supplies costs Power costs Inspection costs Assembly costs $70,800 $32,408 $24,000 $37,000 $76,080 $31,280 $31,280 $37,800 Required a Which costs are relevant and which are not relevant in the cholce between these two altematives? b. What is the differential cost between the two alternatives? a Supplies costs Power inspection costs Assembly costs costs b. Differential cost

Explanation / Answer

Part A:

Supplies Costs = Relevant

Power Costs = Not Relevant

Inspection Costs = Relevant

Assembly Costs = Relevant

Part B

Alternative Q

Alternative R

Differential

Supplies Costs

70000

70000

0

Power Costs

32400

31200

-1200

Inspection Costs

24000

31200

7200

Assembly Costs

37000

37000

0

Total

163400

169400

6000

Alternative Q

Alternative R

Differential

Supplies Costs

70000

70000

0

Power Costs

32400

31200

-1200

Inspection Costs

24000

31200

7200

Assembly Costs

37000

37000

0

Total

163400

169400

6000