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Microlesson · 5-min read

Supplier Selection — Indifference Point

# Supplier Selection Using the Indifference Point

When choosing between two suppliers with different cost structures — one charging a higher variable price but no fixed charge, the other charging a lower variable price but a fixed annual charge — we find the indifference point: the quantity at which the total cost from both suppliers is equal.

## Formula

$$\text{Indifference Point (units)} = \frac{\text{Fixed Cost}}{\text{Difference in Variable Cost per Unit}}$$

## Decision Rule

Once the indifference point is known, compare it with the expected quantity to be purchased:

If Expected Quantity isChoose
Greater than the indifference pointThe high fixed cost / low variable cost supplier
Less than the indifference pointThe low fixed cost / high variable cost supplier

Intuition: A fixed charge is spread over more units as volume rises, so a high-fixed-cost supplier becomes cheaper per unit at large volumes. At low volumes the fixed charge cannot be justified, so the no-fixed-cost supplier wins.

Worked example

### Example 1

Two suppliers compared

Supplier ASupplier B
Purchase price / unit₹50₹40
Fixed charges p.a.₹10,000

Difference in variable cost = ₹50 − ₹40 = ₹10 per unit.

$$\text{Indifference Point} = \frac{10{,}000}{10} = 1{,}000 \text{ units}$$

  • If expected purchases exceed 1,000 units → choose Supplier B (high fixed cost, lower price).
  • If expected purchases are below 1,000 units → choose Supplier A (no fixed cost).

Check at 1,000 units: A = 1,000 × 50 = ₹50,000; B = (1,000 × 40) + 10,000 = ₹50,000. Equal, confirming the indifference point.

⚠️ Common exam mistakes

  • Using only the purchase price per unit to decide, ignoring the fixed annual charge of the cheaper supplier.
  • Dividing the fixed cost by the variable cost per unit of one supplier instead of by the difference in variable costs between the two suppliers.
  • Reversing the decision rule — choosing the high-fixed-cost supplier for small quantities.
Reference:
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