Question

请教一道英文的成本会计的题，附答案，求中文讲解，谢谢了

R company manufactures A product for use in its production line. the manufacturing cost per unit for 20000 units of A product is :
direct materials $6
direct manufacturing labor $30
variable manufacturing overhead $12
fixed manufacturing overhead allocated $16
total manu cost per unit $64
the T company has offered to sell 20000 units of A product to R company for $60 per unit. R company will make the decision to buy A from T company is an overall savings of at least $25000 for R company. if R company accepts T company's offer, $9 per unit of the fixed overhead allocated would be eliminated. Furthermore, R company has determined that the released facilities could be used to save relevant costs in the manufacture of B product. For R company to achieve an overall savings of $25000, the amount of relevant costs that would have to be saved by using the released facilities in the manufacture of B product would be?
答案：Costs of purchases, 20,000 units *$60 $1,200,000
Total relevant costs of making:
Variable manufacturing costs, $64 – $16 $48
Fixed costs eliminated 9
Costs saved by not making $57
Multiply by 20,000 units, so total
costs saved are $57 *20,000 1,140,000
Extra costs of purchasing outside 60,000
Minimum overall savings for Reno 25,000
Necessary relevant costs that would have
to be saved in manufacturing Part No. 575 $ 85,000

不理解那个$60000是什么意思啊，这道题的问题到底是什么意思我都搞不太懂，是用生产A 产品释放的材料来B产品可以省下多少相关费用吗？既然是这样的话直接自己生产花费1280000，买T公司的话花费1200000，那么省下的就是80000啊。。。
为什么要搞的这样乱七八糟呢

Answer 1

R公司生产用产品生产线。单位的生产成本为20000机构产品为:
6美元直接材料
直接生产劳动30美元。
变量制造费用$ 12
固定的制造费用$ 16分配
总吉诺比利单位成本64美元
T公司已经表示要出售20000单位的产品研发公司单位60美元。R公司将决定去买一个从T有限公司是一家总体储蓄水平至少为25000的研发公司如果R公司承接T公司的出价,每单位9美元的固定费用分配将被淘汰。此外,R公司已经决定,释放出的设备可以用来保存相关成本生产B的产品。公司的研发的总体储蓄水平达到25000美元,一定数量的相关成本必须救了利用释放的制造设施产品将会怎样? B
答案:耗费的采购,2万台60美元。120美元*
总相关成本使:
变量的制造成本- 64美元,为4800 160亿美元
固定成本消除9
成本不使57美元拯救了
乘2万台,所以总的
57美元成本保存1,140,000 * 2
购买额外的费用外60000人
最小总体储蓄水平为雷诺25,000人
所需的有关成本
可以保存在生产的零件号码。575 8万5千美元