Sardi Inc is considering whether to continue to make a component or to buy it from an outside supplier The company uses 11.900 of the components each year. The unit product cost of the component according to the company's cost accounting system is given as follows: 0128 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $ 7.70 4.70 0.50 2.50 $15.40 Assume that direct laboris a variable cost of the foxed manufacturing overhead, 40% is avoidable if the component were bought from the outside supplier In addition, making the component uses 4 minutes on the machine that is the company's current constraint of the component were bought time would be freed up for use on another product that requires 8 minutes on this machine and that has a contribution margin of $410 per unit When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component? (Round your intermediate calculations to 2 decimal places) Multiple Choice When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $13.90 per unit $18.95 per unit $15.95 per unit 51745 per unit Which of the following costs are always irrelevant in decision making? Multiple Choice opportunity costs O sunk costs O fixed costs avoidable costs Stinehelfer Beet Processors, Inc., processes sugar beets in batches. A batch of sugar beets costs $36 to buy from farmers and $10 to crush in the company's plant Two intermediate products, beet fiber and beetjuice, emerge from the crushing process. The beet fiber can be sold as is for $24 or processed further for S16 to make the end product industrial fiber that is sold for $36. The beet juice can be sold as is for $44 or processed further for $34 to make the end product refined sugar that is sold for $70. What is the financial advantage (disadvantage) for the company from processing the intermediate product beetjuice into refined sugar rather than selling it as is? Multiple Choice (531 $ 560 O 52 Harden, Inc., has budgeted sales in units for the next five months as follows: June July August September October 8,100 units 6,400 units 8,200 units 7,900 units 6,000 units Past experience has shown that the ending inventory for each month should be equal to 20% of the next month's sales in units. The Inventory on May 31 contained 1,620 units. The company needs to prepare a production budget for the next five months The beginning inventory for September should be: Multiple Choice 1540 units Multiple Choice 1,640 units 1,580 units 1,200 units 1620 units