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Total per unit manufacturing cost for the T305 is $42,400. Since the overhead of $24,000 is 1/3 variable and 2/3 fixed, $16,000 of that would continue and be unavoidable. Thus, the avoidable variable manufacturing cost per unit is $26,400 ($2,000 direct materials + $400 materials handling + $16,000 direct labor + $8,000 variable overhead). If Richardson Motors purchases the units from Simpson Castings then the per unit variable cost will be $36,000 ($30,000 purchase price + $6,000 material handling cost applied [20% × $30,000 per unit]. Therefore, by purchasing from Simpson Castings the per unit cost of the T305 component will increase $9,600 ($36,000 ? $26,400). By purchasing 10 units per month, total monthly cost would increase by $96,000 ($9,600 × 10). If Richardson Motors could manufacture another product that would contribute $104,000 per month, then the opportunity cost to continue manufacturing the part in-house would be $8,000 ($104,000 ? $96,000).
This is the additional cost to purchase the units outside. However, this answer ignores the rental opportunity of $104,000.
This answer uses a variable overhead amount of 2/3 of the total overhead to calculate the avoidable variable manufacturing expense, instead of 1/3.
This answer fails to include the materials handling cost in the calculation of the net cost to purchase the T305 from an outside supplier.