An information technology consultancy firm has been asked to do an urgent job by a client, for which a price of $2,500 has been offered. The job would require the following. (a) 30 hours' work from one member of staff, who is paid on an hourly basis, at a rate of $20 per hour, but who would normally be employed on work for clients where the charge-out rate is $45 per hour. No other member of staff is able to do the member of staff in question's work. (b) The use of five hours of mainframe computer time, which the firm normally charges out to external users at a rate of $50 per hour. Mainframe computer time is currently used 24 hours a day, seven days a week. (c) Supplies and incidental expenses of $200. Required Fill in the blank in the sentence below. The relevant cost or opportunity cost of the job is $........
【参考答案及解析】
The correct answer is $1,800. The relevant cost or opportunity cost of the job would be calculated as follows. $ Labour (30 hours × $20) 600 Opportunity cost of labour (30 hours × ($45 – $20)) 750 Computer time opportunity cost (5 hours × $50) 250 Supplies and expenses 200 1,800
The correct answer is $1,800. The relevant cost or opportunity cost of the job would be calculated as follows. $ Labour (30 hours × $20) 600 Opportunity cost of labour (30 hours × ($45 – $20)) 750 Computer time opportunity cost (5 hours × $50) 250 Supplies and expenses 200 1,800