Joe loves to duck hunt. Joe makes 10 duck hunting trips per year. Joe always shoots 10 ducks per trip and is able to sell the ducks shot to a local restaurant for $8 per duckthus pocketing $80/trip. Joe read a Beginning Managerial Accounting Book last night and estimates his per/trip costs of each duck hunting trip as follows:

Description Per/Unit Costs

Camper:

Purchased on 1/1/2018 for cash. Purchase price is 12,000

Usable for 8 years. ($12,000/8yrs/10 trips per year) $150

Travel Expense (Pick-up truck-bought on 1/1/2018):

Milage 21 cents/mile for 100 miles per trip $21

Pick-up Truck Depreciation (10 cents per mile100 miles per trip) $10

Shotgun shells (two boxes--$10 per box) $20

Boat*:

Purchased on 1/1/2018 for $2,320 cash. Usable for 8 years.

(2,320/8yrs/10trips) $29

Hunting License

Cost: 30 per seasonnot yet purchased $30

Money Lost Playing Poker:

Joe plays poker every weekend by the campfire he goes duck

hunting. He regularly Loses $39 per game. If he stays

home and plays in the poker game at the neighborhood

Pub he only loses $23 per game $39

Total Estimated Costs per trip $272/trip

Or $2,720 annuallyPart A: Joe is concerned about the costs of duck hunting and is considering quitting duck hunting in 2018. Which per/trip costs are relevant and not-relevant to his decision? Answer this question by filling in the per-trip cost for each line item in the appropriate relevant or not-relevant column.

Descriptioin Per/Trip Costs

EST Relevant Not Relevant

Camper*:

Purchased on 1/1/2018 for cash. Purchase price is 12,000

Usable for 8 years. ($12,000/8yrs/10 trips per year) $150

Travel Expense (Pick-up truck)*:

Milage 21 cents/mile for 100 miles per trip $21

Pick-up Truck Depreciation (10cts/mile-100 miles per trip) $10

Shotgun shells (two boxes--$10 per box) $20

Boat*:

Purchased on 1/1/2018 for $2,320 cash. Usable for 8 years.

(2,320/8yrs/10trips) $29

Hunting License

Cost: 30 per season, not yet purchased $3

Money Lost Playing Poker:

Joe plays poker every weekend by the campfire he goes duck

hunting. He regularly Loses $39 per game. If he stays

home and plays in the poker game at the neighborhood

Pub he only loses $23 per game $39 Part B: Based on your answer in Part A, what are Joes Annual Cost Savings (in total) by discontinuing duck-hunting (Show all work). Part C: Should Joe continue or discontinue duck hunting? Please provide support for your response.