Tenalpina Tools.xlsx - Selling Price/Unit Less Direct...

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Current: OutsourcedAlternative: Buy ForgeVariableFixedVariableSelling Price/Unit$11.00$10.50Less:Direct Material/Unit$1.45$1.45Direct Labor$0.00$7.19Manufacturing Overhead:$0.00Supplies/Unit$0.00$0.11Power/Unit$0.00$0.18Power Fixed$0.00Depreciation$0.00Occupancy$0.00Outsource Cost/Unit$9.00General Administration$0.00Total Variable Costs$10.45$8.93Contribution Margin /Unit$0.55$1.57Total Fixed CostsBreak Even Volume47,956 Annual Unit Volume12,000 48,000

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