The Sunshine Corporation manufactures cellular modems. It manufactures its own cellular modem circuit boards (CMCB), an important part of the cellular modem. It reports the following cost information about the costs of making CMCBS in 2017 and the expected costs in 2018 E (Click the icon to view the costs.) A (Click the icon to view the make-versus-buy information.) Requirements 1. Calculate the total expected manufacturing cost per unit of making CMCBS in 2018. 2. Suppose the capacity currently used to make CMCBS will become idle if Sunshine purchases CMCBS from Moonbeam. On the basis of financial considerations alone, should Sunshine make CMCBS or buy them from Moonbeam? Show your calculations. Requirement 1. Calculate the total expected manufacturing cost per unit of making CMCBS in 2018. Total Manufacturing Manufacturing Costs of CMCB Cost per Unit 3. Now suppose that if Sunshine purchases CMCBS from Moonbeam, its best alternative use of the capacity currently used for CMCBS is to make and sell special circuit boards (CB3S) to the Eleanor Corporation. Sunshine estimates the following Direct materials incremental revenues and costs from CB3S: Direct manufacturing labor Total expected incremental future revenues $1,900,000 Variable batch manufacturing costs Total expected incremental future costs $2,025,000 On the basis of financial considerations alone, should Sunshine make CMCBS or buy them from Moonbeam? Show your calculations. Fixed manufacturing costs Avoidable fixed manufacturing costs Unavoidable foxed manufacturing costs More info Total manufacturing costs Sunshine manufactured 9,000 CMCBS in 2017 in 50 batches of 180 each. In 2018, Sunshine anticipates needing 14,000 CMCBS. The CMCBS would be produced in 100 batches of 140 each. The Moonbeam Corporation has approached Sunshine about supplying CMCBS to Sunshine in 2018 at $350 per CMCB on whatever delivery schedule Sunshine wants.

Legrand Company produces hand cream. In 2018, their financial information is as follows:Each jar sells for: $3.40Total variable cost (materials, labor, and overhead) per jar: $2.55Total fixed cost: $58,140Total jars sold in 2018: 81,6001. Calculate the margin of safety in units?

The C and K Company makes a household appliance with model number X400. The goal for 2017 is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of X500 units that can be produced. The following additional data are available for 2016 and 2017:   2016 2017 Units of X400 produced and sold  12,000 13,800 Selling price $145 $140 Direct materials (square feet)  36,000 34,800 Direct manufacture costs per square foot $13 $15 Manufacturing capacity for X400 (units) 14,000 13,900 Total conversion costs $406,000 $403,100 Conversion costs per units of capacity $29 $29 Calculate the operating income in 2016 and 2017. Calculate the growth, price-recovery, and productivity component that explain the change in operating income from 2016 to 2017.

Benoit Manufacturing Company manufactures and sells parts for various musical gadgets. The following information to a single part which is used in the production of a wind instrument. The business earned Operating Income of $220,000 in 2019, when production was 3,000 units and the president of Darius is under pressure from shareholders to increase operating income in 2020 and is therefore considering the implementation of strategies mainly geared at increasing revenues and or decreasing variable costs. Data forvariable cost per unit and total fixed costs were as follows: Questions: a) Compute the selling price per unit in 2019, using the equation method. b) Given the sales of 3,000 units and the selling price calculated in (a), prepare a contribution margin income statement for the year ended December 31, 2019, detailing the components of total fixed costs and clearly showing contribution and net income. c) Calculate Benoit’s break-even point in units and in sales dollars. d) Calculate…