Documente Academic
Documente Profesional
Documente Cultură
No of units
Revenue
Variable Cost
Direct labor
Direct material
Manufacturing Overhead
Sales
150000
25500
1500
6000
1500
1500
0
10500
15000
Fixed Cost
Direct labor
Manufacturing Overhead
Sales
Corporate
Total Fixed Cost
Operating Income
3000
3375
1875
3750
12000
3000
Outsourcing Cost
Insourcing
Outsourcing
100
17
125000+25000
23750
150000+25000
28000
1
4
1
1
0
7
10
1500
6000
1500
1250
0
10250
13500
1500
6000
1500
1500
2000
12500
15500
2
2.25
1.25
2.5
8
2
3000
3375
1875
3750
12000
1500
3000
3375
1875
3750
12000
3500