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Industrial manufacturing, machinery and aerospace

Should we buy a valve body from a supplier?

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The prompt

A pump maker in Germany makes 100,000 valve bodies a year. Its variable cost is EUR 40 per part (materials, direct labor, energy). The accounting system also allocates EUR 25 per part of factory overhead, which would not go away if production stopped. A supplier in Poland offers EUR 55 per part. Should it buy?

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