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Additional facts regarding the plant's operations are as follows: Due to Denver Cover's commitment to use high-quality fabrics in all of its products, the Purchasing

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Additional facts regarding the plant's operations are as follows: Due to Denver Cover's commitment to use high-quality fabrics in all of its products, the Purchasing Department was instructed to place blanket purchase orders with major suppliers to ensure the receipt of sufficient materials for the coming year. If these orders are canceled as a consequence of the plant closing, termination charges would amount to 20% of the cost of direct materials. Approximately 400 plant employees will lose their jobs if the plant is closed. This includes all of the direct laborers and supervisors as well as the plumbers, electricians, and other skilled workers classified as indirect plant workers. Some would be able to find new jobs while many others would have difficulty. All employees would have difficulty matching Denver Cover's base pay of $18.80 per hour, which is the highest in the area. A clause in Denver Cover's contract with the union may help some employees; the company must provide employment assistance to its former employees for 12 months after a plant closing. The estimated cost to administer this service would be $1.5 million for the year. Some employees would probably choose early retirement because QualSupport has an excellent pension plan, In fact, $3 million of the annual pension expense would continue whether Denver Cover is open or not. Vosilo and his staff would not be affected by the closing of Denver Cover. They would still be responsible for administering three other area plants. If the Denver Cover Plant were closed, the company would realize about $3.2 million salvage value for the equipment and building. If the plant remains open, there are no plans to make any significant Investments in new equipment or buildings. The old equipment is adequate and should last indefinitely. Required without regard to costs, Identify the advantages to QualSupport Corporation of continuing to obtain covers from its own Denver Cover Plant. QualSupport Carporation plans to prepare a financial analysis that will be used in deciding whether or not to close the Denver Cover Plant. Management has asked you to identify: Looking at the data you have prepared in requirement 2, should the plant be closed? Show computations and explain your answer. *. The annual budgeted costs that are relevant to the decision regarding closing the plant (show the dollar amounts). b. The annual budgeted costs that are not relevant to the decision regarding closing the plant and explain why they are not relevant (again show the dollar amounts). c. Any nonrecurring costs that would arise due to the closing of the plant, and explain how they would affect the decision (again show any dollar amounts), Identify any revenues or costs not specifically mentioned in the problem that QualSupport should consider before making a decision

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