Manzer/ Buckner is one the following: unit cost increase or unit cost decrease

Activity-Based Supplier Costing Bowman Company manufactures cooing systems. Bowman produces all the parts necessary for its product except for one electronic component. which is purchased from two local suppliers: Manser Inc. and Buckner Company. Both suppliers are reliable and seldom deliver b:e; however, Manser sells the component for $89 per unit, while Buckner sells the same component for $36. Bowman purchases 80% of its components from Buckner because of its lower price. The total annual demand is 4,000,000 components. To help assess the cost effect of the two components, the following data were collected for supplier-related activities and suppliers: Calculate the cost per component for each supplier, taking into consideration the costs of the supplier-related activities and using the current prices and sales volume. (Round the unit cost to two decimal places.) Manzer Inc. $ per unit Buckner Company $ per unit Suppose that Bowman loses $4,000.000 in sales per year because it develops a poor reputation due to defective units attributable to failed components. Using warranty hours, assign the cost of lost sales to each suppler Manzer $ Buckner $ By how much would this change the cost of each suppler s component? Round your answers to the nearest cent. Manzer Buckner