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Graham Corporation manufactures a children's bicycle, model CT8. Graham currently manufactures the bicycle frame. During 2019, Graham made 30,000 frames at a total cost of

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Graham Corporation manufactures a children's bicycle, model CT8. Graham currently manufactures the bicycle frame. During 2019, Graham made 30,000 frames at a total cost of $870,000. Ryan Corporation has offered to supply as many frames as Graham wants at a cost of $27.50 per frame. Graham anticipates needing 35,000 frames each year for the next few years. Required Requirement 1. (a) What is the average cost of manufacturing a bicycle frame in 2019? How does it compare to Ryan's offer? The average cost of $ 29 per frame is greater than Ryan's offer. (b) Can Graham use the answer in requirement 1a to determine the cost of manufacturing 35,000 bicycle frames? Explain. Graham cannot take the average manufacturing cost in 2019 to determine the total cost of manufacturing 35,000 bicycle frames. The reason is that some of the total costs are fixed costs and some are variable costs Requirement 2. Graham's cost analyst uses annual data from past years to estimate the following regression equation with total manufacturing costs of the bicycle frame as the dependent variable and bicycle frames produced as the independent variable: y = $431,000 + $14X During the years used to estimate the regression equation, the production of bicycle frames varied from 29,000 to 35,000. Using this equation, estimate how much it would cost Graham to manufacture 35,000 bicycle frames. How much more or less costly is it to manufacture the frames rather than to acquire them from Ryan? Estimated cost to make the frames $ 921,000 Cost to purchase the frames 962,500 It will cost $ 41,500 more to purchase the frames rather than manufacture them in-house. Requirement 3. What other information would you need to be confident that the equation in requirement 2 accurately predicts the cost of manufacturing bicycle frames? Graham would need to consider several factors before being confident that the equation in requirement 2 accurately predicts the cost of manufacturing bicycle frames. (Leave any unused cells blank.)_ ' How good is the goodness of t? '9 '3 : How is ination expected to affect costs? ' 95 Is the relationship between the number of bicycle frames and total manufacturing costs linear? Is the relationship between total manufacturing oosts and quantity of bicycle frames economically plausible? l Are there sufcient data for the OLE method to be used? I E ' Will Ryan supply high-quality bicycle frames on time? 13

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