3. If the Cabinet Division is operating at capacity, any cabinets transferred
to the Quark Division to fill the overseas order will have to be diverted
from outside customers. Whether a cabinet is sold to outside customers
or is transferred to the Quark Division, its production cost is the same.
However, if a set is diverted from outside sales, the Cabinet Division
(and the entire company) loses the $140 in revenue. As a consequence,
as shown below, there would be a net loss of $10 on each TV set sold
for $340.
Price offered per set... $340
Less:
Lost revenue from sales of cabinets to outsiders ... $140
Variable cost of Quark Division... 210 350
Net loss per TV ... ($ 10)
Problem 12-29 (continued)
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