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We do not have sales price information, so we cannot use that to develop a contribution margin or a contribution margin per unit of the constrained resource (machine hours). However, the decision is between manufacturing products internally or buying them outside. The sales price would be the same whether the products are manufactured internally or purchased. Therefore, the sales price is really not relevant to this decision, because it would be no different between alternatives. This analysis can be done by comparing the cost per machine hour to produce each product internally with the cost per machine hour to buy the product outside. Even though products purchased outside would technically have no cost per machine hour, expressing the costs that way makes it possible to compare the cost to buy with the cost to make. Since the number of machine hours required for each product is not given, we must calculate it using the variable overhead application rate given and the amount of variable overhead applied to each product. Product A gets $5 of overhead applied; and since overhead is applied at the rate of $2.50 per hour, Product A must require 2 machine hours to produce. Product B gets $10 of overhead applied, so it must require 4 machine hours to produce. We exclude Model C from this, because we are not given any data on machine hours required to produce it, since it is not manufactured in the Freezer Department. Next, calculate the difference in dollars between the variable cost to produce each product internally and the cost to buy that product outside. (Fixed costs are excluded, because they will be the same regardless of what is done.) The difference for Model A is $6 ($21 ? $15), and the difference for Model B is $8 ($42 ? $34). To calculate the difference per machine hour, divide the difference in cost for each model by the number of machine hours required to manufacture it. For Model A, this is $6 ÷ 2, or $3 per machine hour. For Model B, it is $8 ÷ 4, or $2 per machine hour. The model with the greater difference in cost per machine hour should be given priority in manufacturing, because more can be saved by manufacturing it internally. Product A's difference per machine hour ($3) is greater than Product B's ($2). Therefore, the company should manufacture all of the 5,000 units needed of Model A first. Model A requires 2 hours of machine time per unit, so manufacturing the 5,000 units needed will require 10,000 machine hours. Since the Freezer Department has a capacity of 28,000 machine hours, that will leave 18,000 machine hours for production of Model B. 18,000 machine hours ÷ 4 machine hours per unit to manufacture Model B equals 4,500 units of Model B to be manufactured.
This is not the most economical decision. This analysis can be done by comparing the cost per machine hour to produce each product internally with the cost per machine hour to buy the product outside. Even though products purchased outside would technically have no cost per machine hour, expressing the costs that way makes it possible to compare the cost to buy with the cost to make.
Purchasing all three products would be more costly than manufacturing some of the required number of units internally, because fixed overhead would still be incurred, even if nothing were being manufactured.
The Freezer Department, the only department for which we have information on available processing capacity, does not have enough capacity to manufacture all three products in the quantities required. Nor does the Freezere Department have enough capacity to manufacture the two models manufactured in that department in the quantities required.