Quid pro quo vs. Hostile work environment

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https://www.sexualharassmenttraining.com/blog/detail/13/what-is-quid-pro-quo-and-hostile-work-environmentsexual-harassment
https://study.com/academy/lesson/sexual-harassment-quid-pro-quo-vs-hostile-environment-harassment.html
Summarize the key points in these articles and what you have a learned. What are the differences between
quid pro quo vs. A hostile work environment. Give detailed examples for each. Define each.

Sample Solution

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Contribution from special order

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Monty, Finland’s second largest homebuilder, has approached Wilson with an offer to buy 75,000 windows during the coming year. Given the size of the order, Monty has requested a 40% volume discount on Wilson’s normal selling price. Calculate the contribution from special order. (If net contribution is negative, enter amount with a negative sign, e.g. -5,285 or parentheses, e.g. (5,285). Round answer to 0 decimal places, e.g. 8,971.)
Net contribution from special order $

Return to the original data. Monk Builders has just signed a contract with the state government to replace the windows in low-income housing units throughout the state. Monk needs 80,000 windows to complete the job and has offered to buy them from Wilson at a price of $120.00 per window. Monk will pick up the windows at Wilson’s plant, so Wilson will not incur the $2 per window shipping charge. In addition, Wilson will not need to pay a distributor’s commission, since the windows will not be sold through a distributor.

Calculate the contribution from special order, contribution lost from regular sales and the net contribution from special order.
Contribution from special order$

Contribution lost from forgone regular sales$

Net contribution from special order$

If Wilson decides to accept Monk’s offer, it will need to find an additional 30,000 windows to meet both the special order and normal sales. Teal Mountain Panes has offered to provide them to Wilson at a price of $140.00 per window. Teal Mountain Panes will deliver the windows to Wilson, and Wilson would then distribute them to its customers.
Calculate total contribution from outsourcing.

Total contribution from outsourcing$

Sample Solution

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Whispering Winds Company

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Whispering Winds Company is a leading manufacturer of sunglasses.
One of Whispering Winds’s products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Whispering Winds about purchasing 29,900 pairs of these sunglasses. Whispering Winds’s unit manufacturing cost, based on a full capacity of 254,000 units, is as follows:

Direct materials $7
Direct labor 5
Manufacturing overhead (75% fixed) 19
Total manufacturing costs $31

Whispering Winds also incurs selling and administrative expenses of $75,400 plus $3 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Whispering Winds’s normal price for these sunglasses is $42 per pair. The sporting goods store has offered to pay $36 per pair. Since the special order was initiated by the sporting goods store, no sales commission will be paid. What would be the effect on Whispering Winds’s income if the special order were accepted?

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Finance question

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The Bridgeport Company manufactures 5,900 units of a part that could
be purchased from an outside supplier for $16 each. Bridgeport’s costs to manufacture each part are as follows:

Direct materials$4
Direct labor 3
Variable manufacturing overhead 6
Fixed manufacturing overhead 10
Total $23

All fixed overhead is unavoidable and is allocated based on direct labor. The facilities that are used to manufacture the part have no alternative uses.
(a-b)

(a) Calculate relevant cost to make.

Relevent cost to make $ per unit

(b) Should Bridgeport continue to manufacture the part?

Yes
No

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