How to calculate the overall increase or decrease to Ace Fertilizer if Abby's quotes for Breeland and Josh are enacted.

Preview File Edit View Go Tools Window Help 69% (4) Wed 3:14 PM a Screen Shot 2020-06-03 at 3.14.04 PM Edited Q Search Price Quote - Breeland Ltd. (and George's brother Josh) Josh Original Josh Revised Direct Materials Breeland Original $20,000 $80,000 $10,000 Breeland Revised $20,000 $64,000 Non-XO-1600 XO-1600 purchase cost Disposal Cost Breeland Revised $20,000 $80,000 $10,000 $16,000 16,000 0 Direct Labor $30,000 $30,000 $30,000 Activity level Unit Batch Product Customer Organization sustaining $160,000 $20,000 $80,000 $30,000 $320.000 $160,000 $20,000 $80,000 $30,000 $320,000 $160,000 $20,000 $80,000 $30,000 $294,000 $16,000 total costs mark up cost $750,000 $900,000 $750,000 $600,000 $16,000 $12,800 $32,000 $25,600 $698,000 $558,400 Total Price Determination for Breeland Ltd Order; and Josh 10 gallons $1,650,000 $1,350,000 $28,800 $57,600 $1,256,400 Abby's Orginal Cost: 1,350,000 price per gallon: $1,600 Adjusted cost estimate: = 1,256,400 Difference: 93,600 decrease Costs and Activities: 50 gallon drum XO-1600 $80,000 disposal 10 gallons unused XO-1600 $10,000 DM in addition to XO-1600 $20,000 DL $30,000 Unit measure of special order, in gallons 4.000 Number of batches for production 4 ABC costs: Unit-level Batch-level Product-Level Customer Related Organization Sustaining DM, DL, unit, batch Per Tom Brennen, special orders must be billed at 80% over the cost of the order $40 per unit $5,000 per batch $80,000 per project $30,000 per customer 100% Breeland revised Josh original instructions Revised Quote + JUN MC 3 W