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Problem 8-3 A small producer of machine tools wants to move to a larger building

ID: 350241 • Letter: P

Question

Problem 8-3 A small producer of machine tools wants to move to a larger building, and has identified two alternatives. Location A has annual fixed costs of $220,000 and variable costs of $8,000 per unit; location B has annual fixed costs of $420,000 and variable costs of $6,000 per unit. The finished items sell for $19,000 each. a. At what volume of output would the two locations have the same total cost? Volume of outputunits b-1. For what range of output would location A be superior? (Enter your answer as a whole number. Do not include the indifference point in your answer.) Range of output to | b-2. For what range would B be superior? (Enter your answer as a whole number. Do not include the indifference point in your answer) Range of output or more

Explanation / Answer

8-3)

Total cost = Fixed cost + Variable cost

Let at 'x' units total cost will be same for both location A & B

Total cost of A = 220,000 + 8000*x

Total cost of B = 420,000 + 6000*x

a) For same:

220,000 + 8000*x = 420,000 + 6000*x

2000*x = 200,000

x = 100 units

b) A is superior from 0 to 99 units

c) B is superior from 101 or more