Rowena Corporation manufactures laser printers. Rowena currently manufactures the 32,000 imaging drums that it uses in its printers. The annual costs to manufacture these 32,000 drums are as follows: Cost per drum Total cost Variable manufacturing cost $23 $736,000 Fixed manufacturing cost $65 $2,080,000 Total cost $88 $2,816,000 Hardware Solutions, Inc. has offered to provide Rowena with all of its imaging drum needs for $72 per drum. If Rowena accepts this offer, 70% of the fixed manufacturing cost above could be totally eliminated. Also, Rowena will be able to use the freed up space to generate $240,000 of income each year in the production of alternative products. Assume that demand for Rowena printers goes up from 32,000 annually to 40,000 annually. Also assume that Rowena has the idle capacity to produce the extra 8,000 drums needed for the printers. Under these conditions, would Rowena be better off to make the drums or buy the drums and by how much?

Chipotle mexican grill, the american mexican food chain restaurant, opened its first restaurant in the united states in 1993. in 2010, chipotle opened its first restaurant in the united kingdom in london on charing cross. by late may 2013, the company had 6 restaurants in london, but they have not been doing well even though the british have taken a liking to mexican food (boyle, 2013). why has this successful u.s. chain not seen the same success overseas? if you were chipotle's ceo, how would you fix this situation? what is an alternative means of venturing outside of its domestic markets that may allow for a competitive advantage? then, pick a company that has not yet expanded overseas, or if it has expanded, suggest a different strategy for entrance into an overseas market that you feel would be more strategic for the company. research its rivals in the global marketplace and market conditions in the overseas market you are targeting. justify your recommended entry strategy based on these industry and market conditions.

What are two benefits of consumer programs

Mark knopf is an auditor who has been asked to provide an audit and financial statement certification for a company that is going public on the new york stock exchange. knopf wants to know his personal liability if the company provides him with inaccurate or false information. which of the following sources of law will him answer that question? a. the city ordinances where the company headquarters is located. b. the state constitution of the state where the company is incorporated. c. code of federal regulations. d. all of the above