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a. Techno can substantially improve the item's quality by installing new equipment at additional annual fixed costs of $ 65,000. Variable costs per unit would increase by $1, but, as more of the better-quality product could be sold, the annual volume would increase to 55,000 units. Should Techno buy the new equipment and maintain the current price of the item? Why or why not?
I think the best way is comparing their expected revenue. Origin way : ($11-$4)*35,000 - $65,000 = $180,000 Improved way : ($11-$5)*55,000 - $65,000 - $65,000 = $200,000

참고 자료

Operations Management 생산운영관리 krajewski ritzman malhotra