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：

3. Assume that SCU does not wish to commit to a rental agreement but could use its idle capacity to manufacture another product that would contribute $52,000 per month. If SCU's management elects to manufacture JR63 in order to maintain quality control, what is the net amount of SCU's cost from using the space to manufacture part JR63?