Management accounting make or buy

Profit and Loss Statement (costs section) Raw materials (referred to purchased volume of 2.000 units) E 60.000 Direct labor (referred to activity of 1.000 units) E 75.000 Supervisor E 20.000 Security and Insurance of the plant E 15.000 Machinery power (only fixed fee) E 18.000 General overhead costs E 50.000 An external supplier offers the same component at a unitary price equals to 110 E. Knowing that: Direct labor is 45% employable in another department; the rest of direct work is not re- employable; Supervisor can be employed in the quality department for 20 % of the cost; the 80 % of time will be spent as supervisor in other deparments, as before General costs refer to the whole company gina 1 di 3 453 parole K Inglese (Stati Uniti) Focus