Agilent Corporation purchases components from three suppliers. Components purchased from supplier 1 are priced at $5 per unit and used at the rate of 220,000 units per year. Components purchased from supplier 2 are priced at $4 each and are used at the rate of 36,000 units per year and components purchased from supplier 3 are priced at $3 per unit and are used at the rate of 27,000 units per year. Agilent incurs a unit holding cost of 20% of the unit price per year. Currently Agilent orders separately from each supplier. The trucking company charges a fixed cost of $400 for the truck and a product specific cost of $50 for each stop. Evaluate the options of separate ordering and joint ordering for Agilent and suggest an optimal replenishment strategy.

Kubin company’s relevant range of production is 18,000 to 22,000 units. when it produces and sells 20,000 units, its average costs per unit are as follows: average cost per unit direct materials $ 7.00 direct labor $ 4.00 variable manufacturing overhead $ 1.50 fixed manufacturing overhead $ 5.00 fixed selling expense $ 3.50 fixed administrative expense $ 2.50 sales commissions $ 1.00 variable administrative expense $ 0.50 required: 1. for financial accounting purposes, what is the total amount of product costs incurred to make 20,000 units? 2. for financial accounting purposes, what is the total amount of period costs incurred to sell 20,000 units? 3. for financial accounting purposes, what is the total amount of product costs incurred to make 22,000 units? 4. for financial accounting purposes, what is the total amount of period costs incurred to sell 18,000 units?