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ICIUN Faunukas - Students' Handbook on Strategic Cost Management & Performance 11.8 Key Factor - Make vs Buy - Second Shift Working Evaluation N 92 (Modified), M 12 A machine manufacturing Company needs four components A,B,C and D. The components may be procured from outside. The Cost, Market Price for the components and other information are given below: 3,500 B Number of units required Following Figures in per unit Direct Material Direct Wages Direct Expenses at 40 per Machine Hour Fixed Cost Total Cost 3,000 A 120 60 80 40 300 300 140 80 60 40 2,000 C 150 120 80 30 380 400 3,000 D 120 80 80 50 330 320 320 270 Market Price There are constraints on machine time in manufacturing all the components. Total Machine Hours available is only 12,000. It is possible to use the machine time in a Second Shift which will attract 20% Extra Wages and other Fixed OH at 6,000 for every 1,000 hours or part thereof. With relevant supporting figures, advise the best course of action to maximize the profits. (Note: Students need not work out the complete profitability statement)