試題詳解

1. ACC Company manufactures part BC101 used in several of its engine models. Monthly production costs for 1,090 units are as follows:
  
It is estimated that 6% of the fixed overhead costs assigned to BC101 will no longer be incurred if the company $111L000 purchases BC101 from the outside supplier. ACC Company has the option of purchasing the part from an outside supplier at $94.75 per unit. While the company accepts the offer from the outside supplier, what are the monthly avoidable costs (costs that will no longer be incurred) total?
(A) $90,320
(B)$89,000
(C) $111,000
(D) $112,320