Ellis Company makes boxed stationery and has capacity for 100,000

Ellis Company makes boxed stationery and has capacity for 100,000 boxes. Currently, Ellis is producing 80,000 boxes. Information on price and costs is as follows:

Round intermediate calculations to the nearest cent. Use rounded answers in subsequent computations, if required.

Price……………………………………………..$2.48

Direct materials………………………………$0.77

Direct labor……………………………………..0.74

Variable overhead…………………………….0.17

Fixed overhead*………………………………1.10

*Fixed overhead is based on capacity of 100,000 boxes.

A gift store chain recently came to Ellis Company and asked to have 10,400 boxes of stationery printed at a price of $1.92 per box. If Ellis Company accepts the special order, operating income will be $2,496 higher.

Now suppose that the gift store chain requires that a special imprinted seal must be put on each box. Direct materials will increase by $0.07 per box and Ellis can rent the machinery to imprint the seals for $2,149. If Ellis Company accepts the special order with this new requirement, operating income will be lower.

 

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