申論題

Problem Five
The SCU uses 10 units of part JR63 each month in the production of radar equipment. The cost of
manufacturing one unit of JR63 is the following:

Material handling represents the direct variable costs of the Receiving Department that are applied to direct materials and purchased components on the basis of their cost. This is a separate charge in addition to manufacturing overhead. The SCU' annual manufacturing overhead budget is one-third variable and two-thirds fixed. Scott Supply, one of SCU' reliable vendors, has offered to supply part number JR63 at a unit price of $15,000.
Required：