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Answer (A) is correct . Reducing unit direct materials cost for mixers from $11 to $6 decreases unit variable cost to $27 ($6 DM + $9?DL + $12 VOH) and increases the cost savings of making a mixer from $6 to $11, or $5.50 per hour ($11 ¡Â?2 hours per unit). Given a cost savings per hour for blenders of $4, the company can minimize total variable cost by making 25,000 mixers (50,000?hours capacity ¡Â?2). Total variable cost will be $1,189,000 [(25,000 mixers ¡Á $27) + (3,000 mixers ¡Á $38) + (20,000 blenders ¡Á $20)]
Answer (B) is incorrect because Producing 20,000 blenders and 15,000 mixers results in a total variable cost of $1,219,000.
Answer (C) is incorrect because Producing 20,000 blenders results in a total variable cost of $1,384,000.
Answer (D) is incorrect because The variable cost of making these items is less than the cost of purchase.