8,000 UNITS OF CISCO WERE PRODUCED IN THE MANUFACTURING DEPARTMENT

VARIABLE MANUFACTURING COSTS APPLICABLE TO THE PRODUCTION OF EACH CISCO UNIT WERE DIRECT MATERIALS $ 4.97 DIRECT LABOR $4.34 INDIRECT LABOR $0.42 UTILITIES $0.36. THE LOWEST QUOTATION FOR 8,000 CISCO UNITS FROM A SUPPLIER IS 81,570

IT CISCO UNITS ARE PURCHASED FEIGHT AND INSPECTION COSTS WOULCD BE $ 0.37 PER UNIT, RECIEVEING COSTS TOTALING $1300 PER YEAR WOULD BE INCURRED BY THE MACHINING DEPARTMENT