5. Garden Variety Flower Shop uses 750 clay pots a month. The pots are purchased at $2 each. Annual carrying costs per pot are estimated to be 30 percent of cost, and ordering costs are $20 per order. The manager has been using an order size of 1,500 flower pots. a. What additional annual cost is the shop incurring by staying with this order size

Answer :

Answer:

Additional cost= $570

Explanation:

Monthly demand = 750

Annual demand (D) = Monthly Demand x Number of months in a year

Annual demand (D) = 750 x 12 = 9,000

Cost (C) = $2.00 each

Annual carrying costs (Cc) = 30 percent of cost

Annual carrying costs (Cc) = 30% of $2.00 = $0.60

Ordering costs (Co) = $20

Current order quantity (Q1) = 1,500

Solution:

(a) Current cost is calculated as,

Current cost = Annual carrying costs + Annual ordering costs

Current cost = [(Quantity / 2) x Carrying cost] + [(Annual demand / Current Quantity) x Ordering cost]

Current cost = [(1500 / 2) x $0.60] + [(9000 / 1500) x $20]

Current cost = $450 + $120

Current cost = $570

If Garden Variety Flower Shop uses 750 clay pots a month. The pots are purchased at $2 each. Annual carrying costs per pot are estimated to be 30 percent of cost, and ordering costs are $20 per order. The manager has been using an order size of 1,500 flower pots:

  • a. What additional annual cost is the shop incurring by staying with this order size will be: $105.24
  • b. What benefit would using the optimal order quantity yield will be 51.63%

a. Additional annual cost

Annual demand (D) =$750 x 12= $9,000

Ordering cost=$20 per order

Annual carrying costs(H)=0.30 ×$2.00 = $0.60

Order Quantity(Q) = 1,500

Find TC for Q

TC=Q÷2×H + D÷Q × S

TC=1,500÷2 × $0.60 + $9,000÷1,500×$20

TC=$450+$120

TC=$570............. (1)

Now find Qo

Qo=√2DS÷H

Qo=√2×$9,000×$20÷0.60

Qo=√600,000

Qo=$774.596

Qo=$774.60 (Approximately)

Find TC for Qo

TC=Q÷2×H + D÷Q ×

TC=774.60÷2 × $0.60 + $9,000÷774.60×$20

TC=$232.38+$232.38

TC=$464.76................(2)

Now let determine the additional annual cost

Additional annual cost=$570-$464.56

Additional annual cost=$105.24

b. Benefit would using the optimal order quantity yield (relative to the order size of 1,500)

Benefit=Qo÷Q

Benefit=$774.60÷1,500×100

Benefit=51.63%

The benefit is that about 51.63% of the storage space would be needed.

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