Peluso company, a manufacturer of snowmobiles, is operating at 70% of plant capacity. peluso's plant manager is considering making the headlights now being purchased from an outside supplier for $11 each. the peluso plant has idle equipment that could be used to manufacture the headlights. the design engineer estimates that each headlight requires $4 of direct materials, $3 of direct labor, and $6.00 of manufacturing overhead. forty percent of the manufacturing overhead is a fixed cost that would be unaffected by this decision. a decision by peluso company to manufacture the headlights should result in a net gain (loss) for each headlight of:

Net gain of $0.40 per headlight. Let's calculate how much it will cost Peluso to make each headlight. First, let's add the direct labor and materials costs $3 + $4 = $7 Now let's add the manufacturing overhead that would actually be affected by making head lights. Since 40% is unaffected, we need to multiply the overhead by 100% - 40% = 60% before attributing that cost to the headlights. So $6 * 0.60 = $3.60 And let's add that to the current cost of making the headlight $7 + $3.60 = $10.60 And finally, let's subtract that from the cost of the headlight if outsourced. $11 - $10.60 = $0.40 So the Peluso company will save $0.40 per headlight that they manufacture themselves.

multiculturalism is a particular subject of debate in certain european nations that are associated with the idea of a single nation within their country. critics of multiculturalism may argue against cultural integration of different ethnic and cultural groups to the existing laws and values of the country.so yes, multiculturalism can (and usually does) result in the host country/continent losing its culture, identity and linguistics, especially due to the raw numbers of demographic transitions.

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