Making outsourcing decisions Suppose Roasted Pepper restaurant is considering whether to (1) bake bread for its restaurant in-house or buy the bread from a local bakery. The chef estimates that variable costs of making each loaf include $0.52 of ingredients, $0.27 of variable overhead (electricity to run the oven), and $0.79 of direct labor for kneading and forming the loaves. Allocating fixed overhead (depreciation on the kitchen equipment and building) based on direct labor, Roasted Pepper assigns $0.96 of fixed overhead per loaf. None of the fixed costs are avoidable. The local bakery would charge $1.78 per loaf. Requirements What is the full product unit cost of making the bread in-house? Should Roasted Pepper bake the bread in-house or buy from the local bakery? Why? In addition to the financial analysis, what else should Roasted Pepper consider when making this decision?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Making outsourcing decisions

Suppose Roasted Pepper restaurant is considering whether to (1) bake bread for its restaurant in-house or buy the bread from a local bakery. The chef estimates that variable costs of making each loaf include $0.52 of ingredients, $0.27 of variable overhead (electricity to run the oven), and $0.79 of direct labor for kneading and forming the loaves. Allocating fixed overhead (depreciation on the kitchen equipment and building) based on direct labor, Roasted Pepper assigns $0.96 of fixed overhead per loaf. None of the fixed costs are avoidable. The local bakery would charge $1.78 per loaf.

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  1. What is the full product unit cost of making the bread in-house?
  2. Should Roasted Pepper bake the bread in-house or buy from the local bakery? Why?
  3. In addition to the financial analysis, what else should Roasted Pepper consider when making this decision?
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