Victoria Technologies Makes a Part Used in the Manufacture of Digital

question 223

Essay

Victoria Technologies makes a part used in the manufacture of digital cameras. Management is
considering whether to continue manufacturing the part, or to buy the part from an outside source at a cost of $24.00 per part. Victoria Technologies needs 60,000 parts per year. The cost of manufacturing 60,000 parts is computed as follows:
If Victoria Technologies buys the part, it would pay $.60 per unit to transport the parts to its manufacturing plant. Purchasing the part from an outside source would enable the company to avoid 50% of fixed manufacturing overhead costs. Victoria Technologies' factory space freed up by purchasing the part from an outside supplier could be used to manufacture another product with a contribution margin of $70,000.
Prepare an analysis to show which alternative makes the best use of Victoria Technologies' factory space:
1)Make the part
2)Buy the part and leave facilities idle
3)Buy the part and use facilities to make another product

Recognize the specific epithelial tissue associated with particular membranes and organs.

Explain the formation and components of mucin within mucous membranes.

Describe the lifespan of epithelial cells in specific mucous membranes.

Identify the membranes that line the body's ventral cavities and various tracts (e.g., digestive, respiratory).

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Definitions:

State And Local Governments

The subdivisions of the federal government with their own specific powers and responsibilities, managing local affairs and providing public services.

Higher Interest Rate

An increased cost of borrowing money reflected in the percentage charged on the principal amount by lenders to borrowers.

Financially Shaky Corporations

Companies that are experiencing financial instability or distress, potentially leading to increased risk for investors and creditors.

Financial Intermediaries

Institutions that act as middlemen between savers and borrowers, facilitating the flow of funds in the financial system, such as banks and investment companies.