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Markland Manufacturing intends to increase capacity by overcoming a bottleneck o

ID: 380393 • Letter: M

Question

Markland Manufacturing intends to increase capacity by overcoming a bottleneck operation by adding new equipment. Two vendors have presented proposals. The fixed costs are

$ 50 comma 000$50,000

for proposal A and

$ 70 comma 000$70,000

for proposal B. The variable cost is

$ 12.00$12.00

for A and

$ 10.00$10.00

for B. The revenue generated by each unit is

$ 20.00$20.00.

Vendor A and Vendor B have the same cost when the output volume =

nothing

units (round your response to the nearest whole number).

Explanation / Answer

Let the required output volume when both vendors have the same cost = N

Revenue in both cases = $20.N

Cost for vendor A = Fixed cost + Variable cost/ unit x N = $50,000 + 12.N

Cost for vendor B = Fixed cost + Variable cost / unit x N = $70,000 + 10.N

Hence,

50000 + 12.N = 70000 + 10.N

Or, 2.N = 20,000

Or, N = 10,000

REQUIRED OUTPUT VOLUME WHEN BOTH VENDORS HAVE SAME COST = 10,000

REQUIRED OUTPUT VOLUME WHEN BOTH VENDORS HAVE SAME COST = 10,000