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If the defect rate is dropped from 12% to 2%, 30,000 more units will be able to be sold (300,000 × [12% ? 2%]). At a sales price of $50, this will lead to $1,500,000 in additional revenue for the company ($50 × 30,000). However, in order to obtain this increase in revenue caused by the decrease in the defective rate, the cost of production for all units produced will increase by $2.50 per unit. Since 300,000 units are produced a year, this is an incremental production cost of $750,000 ($2.50 × 300,000). In total, the better materials that would reduce the defect rate would create a net benefit of $750,000 ($1,500,000 increased revenue minus $750,000 increased cost).
This answer results from applying the cost per unit to only the good units and then subtracting the operating income calculated using the more expensive direct materials from the operating income calculated using the less expensive direct materials. This is incorrect for two reasons: (1) The costs to manufacture the defective units have also been spent and must be included in the calculations. (2) the operating income using he less expensive direct materials should be subtracted from the operating income using the more expensive direct materials.
This answer results from applying the cost per unit to only the good units. However, the costs to manufacture the defective units have also been spent and must be included in the calculations.
This answer assumes that the more expensive materials are used only for the additional good units produced. The more expensive materials need to be used for every unit produced during the period.