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This is the material, direct labor, variable overhead and fixed overhead cost of one unit of KT-6500 (27 + 12 + 6 + 48). The fixed overhead cost should not be included, while variable selling and administrative costs plus an opportunity cost for the units of XR-2000 that cannot be manufactured need to be included.
Because Gardner is at full capacity manufacturing only XR-2000, they would need to pull machine hours away from XR-2000 to produce KT-6500. Therefore, the minimum price they should charge would be equal to the variable cost of KT-6500 plus the contribution margin lost on the sacrificed units of XR-2000. The variable costs for KT-6500 are $50 ($27 material + $12 direct labor + $6 variable overhead + $5 variable selling & administrative). The total variable cost for 1,000 units would be $50,000. The contribution margin on the sacrificed units of XR-2000 is an opportunity cost that needs to be included. Each unit of KT-6500 requires 3 hours of machine time, so for 1,000 units, Gardner would have to pull 3,000 hours away from producing XR-2000. 3,000 hours divided by the 4 hours used to produce 1 unit of XR-2000 means Gardner would be giving up 750 units of XR-2000. Contribution margin is calculated as sales minus variable costs. For XR-2000, the selling price is $105 and variable costs are $43 ($24 material + $10 direct labor + $5 variable overhead + $4 variable selling & administrative), which is a $62 contribution margin per unit. 750 units at a contribution margin of $62 per unit is $46,500 that would be given up in order to produce the KT-6500 for this order. $50,000 of total variable cost for 1,000 units of KT-6500 + $46,500 of lost contribution margin for XR-2000 equals $96,500 total cost, or $96.50 per unit. Therefore, $96.50 per unit is the minimum price that Gardener should charge.
This is the normal selling price, but not necessarily the minimum unit price that should be charged for this special order.
This is the total manufacturing, selling and administrative costs (fixed and variable) for one unit of KT-6500. However, the fixed costs should not be included, and an opportunity cost for the units of XR-2000 that cannot be produced should be included.