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Answer (A) is correct . The cost of 60,000 zippers is $36,000 (60,000 ¡Á $.60). The monthly cost is $3,000 (5,000 ¡Á $.60). The company would like to purchase the items monthly, so it will invest at least $3,000 in January. Accordingly, the zippers to be used in January will be purchased at the first of the year even if no special purchase is made. Thus, the incremental advance purchase is only $33,000. Because the alternative arrangement involves a constant monthly expenditure of $3,000, the incremental investment declines by that amount each month. The result is that the average incremental investment for the year is $16,500 ($33,000 ¡Â 2), and the opportunity cost of purchasing 60,000 units at the beginning of the year is $1,320 ($16,500 ¡Á 8%).
Answer (B) is incorrect because The amount of $1,440 is 8% of $18,000 ($36,000 ¡Â 2).
Answer (C) is incorrect because The amount of $2,640 equals 8% of $33,000.
Answer (D) is incorrect because The amount of $2,880 equals 8% of $36,000.