A company uses its direct labour workforce to make a product for which the sales price and unit?cost are as follows.??
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?
Selling price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?80?
Direct materials? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 10?
Direct labour (2 hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 20?
Variable overheads (2 hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4?
Fixed overheads (2 hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?30?
The workforce is operating at full capacity and it is not possible to obtain any additional labour?hours in the near future. A customer has asked the company to perform a special job that would?require 20 hours of direct labour time.?
What would be the relevant cost of diverting labour from its existing work to perform the special?job for the customer??