Managerial accounting

lUIUL 1V1h1115. nuuiuuueu 1111u111muuu U11 1115 LWU ucyeu L111'G11Lb follows. Each tablet contains 0.5 gram of direct materials. Mixing Tablet Making aptacitjlr per hour I50 grams 200 tablets Monthly capacity (2.000 hours available in each o 300.000 grams 400.000 tablets mixing and tablet making} Monthly production 200.000 grams 390.000 tablets Fixed operating costs [excluding direct materials} 1516.000 E3 9.000 Fixed operating costs per tablet {El aoowzoonoo} [39.000f3 90.000} 0.03 per gram 0.10 per tablet The Mixing Department makes 200.000 grams of direct materials mixture (enough to make 400.000 tablets) because the Tablet- Making Department has only enough capacity to process 400.000 tablets. All direct materials costs are incurred in the Mixing Department. Lappalainen incurs 156.000 in direct materials costs. The Tablet-Making Department manufactures only 390.000 tablets from the 200.000 grams of mixture processed; 2.5% of the direct materials mixture is lost in the tablet-making process. Each tablet sells for 61. All costs other than direct materials costs are fixed costs. The following requirements refer only to the preceding data; there is no connection between the situations. Required 1. An outside contractor makes the following otter: if Lappalainen will supply the contractor with 10.000 grams of mixture. the contractor will manufacture 19.500 tablets for Lappalainen (allowing for the normal 2.5% loss during the tablet-making process) at 0.12 per tablet. Should Lappalainen accept the contractor's offer? 2. Another rm offers to prepare 20.000 grams of mixture per