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【简答题】
某企业生产甲零件,该零件市场价50元,企业利用剩余生产能力制造该零件,单位制造成本为:直接材料20元,直接人工6元,变动制造费用6元,固定制造费用4元。要求: (1)甲零件每年需要量为3000件,剩余生产能力无法转移,该零件应否外购? (2)甲零件每年需要量为3000件,剩余生产能力如不用于生产甲零件,可以生产其他产品,每年的贡献总额3000元,该零件应否外购? (3)甲零件每年需要量不确定情况下,企业自行生产需增加专属固定成本8000元,该零件何时应外购?
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