$6.$

Question $6$

Your company manufactures bike helmets and is asked to fulfill a special order of customized bike helmets for a special event. The event organizers are offering $$12$ per bike helmet and they need $1500$ helmets. Your company has the capacity to fill this special order, and other information from the financial accounting system is listed below. What would be the per unit opportunity cost if your company accepts the special order?

Commuter bike helmet

Direct material

$$6\mathrm{.}54$

Direct labor

$$1\mathrm{.}89$

Manufacturing overhead: variable

$$1\mathrm{.}07$

Non$-$manufacturing overhead: variable

$$1\mathrm{.}78$

Total variable cost

$$10\mathrm{.}36$

Manufacturing overhead: fixed

$$0\mathrm{.}86$

Non$-$manufacturing overhead: fixed

$$0\mathrm{.}98$

Total fixed cost

$$2\mathrm{.}76$

Total cost

$$13\mathrm{.}12$

Commuter helmet price

$$16\mathrm{.}00$

Machine hour

$0\mathrm{.}57$

$1$ point

$$1\mathrm{.}64$

$$10\mathrm{.}36$

$$5\mathrm{.}64$

$$13\mathrm{.}12$