 Rafa Avisena Yahya 1811070006

 Ahmad Girang Adipura 1811070041

 Khaidir Firmansyah 1811070037

1. Cost Item Lease and Make Buy

Purchase $ 0 $50.000
Variable Manufacturing Costs : $7.00 x 2.000 = $14.000 14.000 0
Lease Expenses 27.000 0
Supervisor Salary 10.000 0
TOTAL RELEVANT COST $51.000 50.000

Drop Thickness Gauge And Make

Purchase Cost $ 0
Variable Manufacturing Costs 14.000
Lost Contribution Margin 34.000
Total Relevant Cost $48.000

Kesimpulan:
 DFE tetap sama untuk semua alternative
 Alternatif terbaik adalah : tinggalkan thickness gauge dan sub-assembly

2.
Complementary effect analysis :
MAKE BUY

Lost sales for density gauge (0,10 x $150.000) $15.000 $ 0

Cost of making component ((0,90 x 2.000) x $7,00) 12.600 0
Reduction of other variable costs ((0,10 x ($80.000 -
$50.000) karena penjualan turun 10% jika komponen
(3.000) 0
diproduksi, biaya variabel lain akan berkurang secara
proporsional)
Lost contribution margin 34.000 0
Purchase Cost (Jika memilih alternatif pembelian, tidak ada
pengurangan di penjualan dan jumlah komponen yang sama 0 50.000
akan dibutuhkan)
TOTAL RELEVANT COST $58.600 $50.000
Kesimpulan:
 Pertahankan thickness gauge dan lakukan pembelian komponen
3. Lease and Make Buy
Variable manufacturing costs $19.600 $0
Lease Expenses 27.000 0
Supervisor Salary 10.000 0
Purchase Cost = $25 x 2.800 0 70.000
Total Relevant Cost $56.600 $70.000

Drop Thickness Gauge and Make

Lost sales for density gauge $15.000
Variable manufacturing costs = $0,70 x (0,9 x 2.800) 17.640

Reduction of other variable costs = 0,10 x ($80.000-$70.000) (1.000)

Lost contribution margin 34.000

Purchase Cost 0

Total Relevant Costs $65.640

Kesimpulan:
 Keputusan yang tepat adalah menyewakannya dan membuat komponen-komponennya.