Management accounting: a company can make its own A parts or buy them from the market?

There are two mistakes in the title. 18 yuan should be180,000? Second, 24+18 = 420,000, which is not equal to the previous 400,000. Which one is correct?

Among them, the allocated fixed manufacturing cost is 240,000 yuan, which cannot be saved even if the production is not arranged by itself. It should be regarded as sunk cost and should not be included in the breakeven point. Calculate the balance point between outsourcing and self-made according to the newly added exclusive fixed manufacturing cost of RMB 6,543,800+0.8 million:

180000/(500-400)= 1800.

Conclusion: When the sales volume is more than 1800 pieces, the outsourcing cost is higher than the equilibrium point, so it should be self-made. Less than 1800 pieces should be outsourced.

If: 40-24= 16 is the fixed cost of new equipment, then the balance point is 1600.