Syarikat Ombak telah menawarkan untuk membekalkan 5,000 unit TZ2 dengan harga RM112 seunit kepada Tenang Sdn Bhd. Sekiranya Tenang Sdn Bhd menerima tawaran Syarikat Ombak, jumlah kos overhed perkilangan tetap akan dikurangkan menjadi RM60,000. Alternatif apa yang patut diambil oleh Tenang Sdn Bhd? Tenang Sdn Bhd manufactures component TZ2 for its production. The costs per unit for 5,000 units of this component are as follows: RM Direct material 32.00 Direct labour 40.00 Variable manufacturing overhead 16.00 Fixed manufacturing overhead 32.00 Total 120.00 Ombak Company has offered to supply Tenang Sdn Bhd 5,000 units of TZ2 at RM112 per unit. If Tenang Sdn Bhd accepts Ombak Company's offer, total fixed costs will be reduced to RM60,000. What alternative should Tenang Sdn Bhd take?

Alternatif/ Peningkatan amaun keuntungan/ Alternative Increase in amount of profit i. Buat / Make RM20,000 ii. Buat / Make RM120,000 iii. Beli / Buy RM40,000 iv. Buy / Beli RM100,000