Current Attempt in Progress Swifty Industries can produce 600 units of a necessary component part with the following costs: Direct Materials $74200 Direct Labour 19000 Variable Overhead 60100 Fixed Overhead 10600 If Swifty Industries purchases the component externally, $2500 of the fixed costs can be avoided. Below what minimum external price for the 600 units would Swifty choose to buy instead of make? $163900 $153300 $155800 $93200 Waterway Dairy has four product lines: sour cream, ice cream, yogurt, and butter. The total costs of producing the milk base for the products is $47500 which has been allocated based on litres of milk base used by each product. Results of July follow: Sour Cream Ice Cream Yogurt Butter Total Units sold 1670 790 460 6000 8920 Revenue $6900 $14800 $12000 $25400 $59100 Variable departmental costs 3900 9800 7300 12400 33400 Fixed costs 5000 800 2400 5900 14100 Net income (loss) ($2000) $4200 $2300 $7100 $11600 How much are total joint costs of the products? $11600 $33400 $47500 $14100