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Answer (A) is incorrect.
The maximum price Stewart would pay for B18 if it had sufficient idle capacity to produce its annual requirement of both bearings is $10.50.
Answer (B) is incorrect.
The maximum price for B18 is $14.10 [($3.75 + $4.50 + $2.25 = $10.50) + ($1.20 × 3 hours)].
Answer (C) is incorrect.
The maximum price for B18 is $14.10 [($3.75 + $4.50 + $2.25 = $10.50) + ($1.20 × 3 hours)].
Answer (D) is correct.
If Stewart had sufficient idle capacity to manufacture its annual requirements of both bearings, it would be willing to pay no more than $10.50 ($3.75 + $4.50 + $2.25) for a unit of B18. Since the given fixed cost will continue if the idle capacity is not used, Stewart would increase its costs by paying more than the unit variable cost ($3.75 + $4.50 + $2.25 = $10.50). However, Stewart must purchase some bearings because it has insufficient idle capacity to produce its requirements. The given suppliers’ prices for B12 and B18 result in a loss per machine hour of $1.20 and $1.00, respectively. At those prices, Stewart should manufacture all its requirements of B12 and purchase some units of B18. Assuming the given price of B12 is held constant, Stewart would benefit from purchasing B12 only if the loss per hour from buying B18 exceeded $1.20 per hour, or $3.60 per bearing (3 hrs. × $1.20). The maximum price for B18 is thus $14.10 ($10.50 + $3.60).