Make$-$or$-$buy decision

labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

Differential Analysis

Make $($Alt$.1)$ or Buy $($Alt$.2)$ Carrying Case

May $31$

b$.$ Assuming there were no better alternative uses for the spare capacity, it would be advisable

to manufacture the carrying cases. Fixed factory overhead is irrelevant $$ to this decision.