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Clannad Company produce altavoces para sistemas PA. Los costos son los siguientes: Descripcin y Costos Descripcin Costo DM/unidad $10.00 DL/unidad $14.00 Variable OH/unidad $5.00 OH

Clannad Company produce altavoces para sistemas PA. Los costos son los siguientes:

Descripcin y Costos
Descripcin Costo
DM/unidad $10.00
DL/unidad $14.00
Variable OH/unidad $5.00
OH fijo/unidad $3.00

Clannad actualmente produce y vende 4000 unidades por ao y tiene una capacidad de 5000 unidades. Enya, Inc. ha ofrecido un contrato de un ao para suministrar piezas a un costo de $30.00/unidad. Si Clannad acepta, reducir los costos fijos en un 50 % y podr alquilar el espacio no utilizado a otra empresa por $18 000 al ao. Cul es el impacto en las ganancias de Clannad si acepta la oferta?

aumento de $26,000

aumento de $16,000

aumento de $20,000

disminucin de $ 20,000

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