Question

请问这个题如何解

(40minutes) Robber Co manufactures control panels for burglar alarms, a very profitable product. Every product comes with a one year warranty offering free repairs if any faults arise in this period. It currently produces and sells 80,000 units per annum, with production of them being restricted by the short supply of labor. Each control panel includes two main components – one key pad and one display screen. At present, Robber Co manufactures both of these components in-house. However, the company is currently considering outsourcing the production of keypads and/or display screens. A newly established company based in Burgistan is keen to secure a place in the market, and has offered to supply the keypads for the equivalent of $4•10 per unit and the display screens for the equivalent of $4•30 per unit. This price has been guaranteed for two years. The current total annual costs of producing the keypads and the display screens are:
Keypads Display screens
Production 80,000 units 80,000 units
$’000 $’000
Direct materials 160 116
Direct labor 40 60
Heat and power costs 64 88
Machine costs 26 30
Depreciation and insurance costs 84 96
Total annual production costs 374 390

Answer 1

Robber公司为防盗警报器生产控制面板，这是一个非常有利可图的产品
每个产品有一年的保修期
如果在此期间出现的任何故障企业提供免费维修,
受生产产品的劳动力供给不足限制
目前每年生产和销售80000个
每个控制面板包括两个主要组件
一个关键垫和一个显示屏幕。目前,ROBBER公司生产的这两个组件
该公司目前正在考虑外包生产键盘和/或显示屏 。
一个总部设在Burgistan新成立的公司想进入市场
提供报价键盘4.1美元一个
显示屏4.3美元一个
该价格已经使用了两年
当前生产键盘和显示屏的年总成本:

键盘 显示屏
生产 80000台 80000台 $ 000 $ 000
直接材料 160 116
直接人工 40 60
热力电力成本 64 88
机器成本 26 30
折旧和保险成本 84 96
年总生产成本 374 390
可知，企业自身的单位成本 4.675 0 4.875
高于新公司报价，而robber公司生产力不足，可以将部分订单转交新公司生产，从而获得差价收入：键盘0.575，显示屏0.575