Activity-Based Supplier Costing

Bowman Company manufactures cooling systems. Bowman produces all the parts necessary for its product except for one electronic component, which is purchased from two local suppliers: Manzer Inc. and Buckner Company. Both suppliers are reliable and seldom deliver late; however, Manzer sells the component for $89 per unit, while Buckner sells the same component for $86. Bowman purchases 80% of its components from Buckner because of its lower price. The total annual demand is 4,000,000 components.

To help assess the cost effect of the two components, the following data were collected for supplier-related activities and suppliers:

Activity 175.000 3.470.000 9.770.000 w wodocomo 1. Hacker Maret puh 700.000 3:30 3.640 15.30 who 300 1. Cut the comment reach taking of the weat aivities and the current and sales med den owing the top Hanarine 15.100 x 739.900 X ser Sve that thommen 2.192.000 * * *w became the one isputation due to detective units autobusate to the components, then we were born in the cost of het talents as neede 209,600 1,002,400 2. how much that the commend you to the matt Swir Costny Comory mantemente este produtos de personer at der Comfort to deliver town Hur du call the triburchased 4.600D to the 1. Ada AC ch 75.000 de la Wat webolo 477.000 1. Man fur CH 10 I. Sam 1640 War 1. Grammath them the windows "We want 15.100 Com 73.100 Het was toch .00 7,992.100 Ad-Based Soler Corting Bowman Carry much way or componenti prasad water How to dowww wheneverower at the owners the sectors to ofis most of water. The demand 4.000,00 camere to be the data werfect for de L Activity Dets Act Com Inspection 395.000 Rewoners 470.000 11. De Marine Com 0.000 San S. 16.100 x 72,00 20,000 1920 . Manne Cum in pred 0.000 1.200.000 GOST 15.100 30 C 8 . Activity 175.000 3.470.000 9.770.000 w wodocomo 1. Hacker Maret puh 700.000 3:30 3.640 15.30 who 300 1. Cut the comment reach taking of the weat aivities and the current and sales med den owing the top Hanarine 15.100 x 739.900 X ser Sve that thommen 2.192.000 * * *w became the one isputation due to detective units autobusate to the components, then we were born in the cost of het talents as neede 209,600 1,002,400 2. how much that the commend you to the matt Swir Costny Comory mantemente este produtos de personer at der Comfort to deliver town Hur du call the triburchased 4.600D to the 1. Ada AC ch 75.000 de la Wat webolo 477.000 1. Man fur CH 10 I. Sam 1640 War 1. Grammath them the windows "We want 15.100 Com 73.100 Het was toch .00 7,992.100 Ad-Based Soler Corting Bowman Carry much way or componenti prasad water How to dowww wheneverower at the owners the sectors to ofis most of water. The demand 4.000,00 camere to be the data werfect for de L Activity Dets Act Com Inspection 395.000 Rewoners 470.000 11. De Marine Com 0.000 San S. 16.100 x 72,00 20,000 1920 . Manne Cum in pred 0.000 1.200.000 GOST 15.100 30 C 8