Cooper CoMakes and Uses 5,000 Components Each Year in Its Manufacturing

Multiple Choice

Cooper Co.makes and uses 5,000 components each year in its manufacturing operations.An outside supplier has offered to supply the components to Anderson at $66 per unit.Anderson's production costs are as follows: If Cooper accepts the order,$8 of fixed overhead per unit will be eliminated.
-What is the relevant cost to produce one unit?

A) $52
B) $60
C) $78
D) $86