Pawistik Corporation makes computer screens that are used in the assembly of laptops which Pawistik sells to the general public. The costs per screen are as follows:

Direct materials

$12.00

Direct labour

15.00

Variable overhead

15.00

Fixed overhead

22.00

Computer Accessories Inc. has offered to sell Pawistik 50,000 of the screens for $45 each. If Pawistik accepts this offer, the company will be able to eliminate $200,000 in fixed manufacturing overhead costs. What is the cost or benefit of purchasing from Computer Accessories?

  1. $50,000 benefit
  2. $750,000 cost
  3. $150,000 cost
  4. $200,000 benefit