A small firm intends to increase the capacityof a bottleneck operation by adding a new machine. Two alternatives, A and B, have been identified, and associated cost and revenues have been estimated.  Annual fixed costs would be $54,000 for A and $27,000 for B variable costs per unit would be $9 for A and $11 for B, and revenue per unit would be $16. a. Determine each alternative's break-even point in units. b.  At what volume of output would the two alternatives yeild the same profit (or loss)? c. If expected annual demand is $13,000 units, which alternative would yield the higher profit  (or the lower loss)?

Practical Management Science
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ISBN:9781337406659
Author:WINSTON, Wayne L.
Publisher:WINSTON, Wayne L.
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A small firm intends to increase the capacityof a bottleneck operation by adding a new machine. Two alternatives, A and B, have been identified, and associated cost and revenues have been estimated.  Annual fixed costs would be $54,000 for A and $27,000 for B variable costs per unit would be $9 for A and $11 for B, and revenue per unit would be $16.

a. Determine each alternative's break-even point in units.

b.  At what volume of output would the two alternatives yeild the same profit (or loss)?

c. If expected annual demand is $13,000 units, which alternative would yield the higher profit  (or the lower loss)? 

 

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