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From the image you've uploaded, it looks like you're dealing with a managerial accounting or cost analysis question about whether Robber Co. should continue manufacturing keypads and display screens in-house or outsource them to an external supplier.

### Problem Overview:
- **Robber Co.** manufactures control panels with two main components: keypads and display screens.
- They currently produce 80,000 units annually.
- The company is considering outsourcing the production of keypads and display screens.
- An external supplier offers to supply keypads at $4.10 per unit and display screens at $4.30 per unit, with this price guaranteed for two years.
- A cost table shows the current annual production costs for keypads and display screens.

### Cost Breakdown:
- The table provided lists the annual production costs in terms of direct materials, labor, heat and power costs, machine costs, and depreciation and insurance costs for **80,000 units** of keypads and display screens.
  
  | Cost Type                | Keypads ($'000) | Display Screens ($'000) |
  |--------------------------|----------------|-------------------------|
  | **Direct Materials**      | 160            | 116                     |
  | **Direct Labour**         | 40             | 60                      |
  | **Heat and Power Costs**  | 64             | 88                      |
  | **Machine Costs**         | 26             | 32                      |
  | **Depreciation/Insurance**| 84             | 96                      |
  | **Total Annual Costs**    | 374            | 390                     |

### Key Information from the Notes:
1. **Material cost increases**: For keypads, the material cost will increase by 5% in six months. For display screens, the increase will be 2% immediately.
2. **Direct labour costs** are expected to remain unchanged.
3. **Heat and power costs** include factory overheads and general apportionment (50% to each component).
4. **Machine costs** are semi-variable, with both fixed and variable components.
5. **Depreciation and insurance**: 60% is related to general factory costs, and 40% is specific to manufacturing the keypads and screens.

### Required:
You need to advise Robber Co. on whether it should continue manufacturing these components in-house or outsource based on the cost comparison.

To properly solve this, you'd typically calculate:
- **In-house production costs** for both keypads and display screens, factoring in upcoming material cost increases.
- **Outsourcing costs** using the supplier’s guaranteed price.
- Compare the two to see which is more cost-effective.

Would you like me to proceed with the calculations or explain how the cost comparison could be structured in detail?

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### Follow-Up Questions:
1. What factors should Robber Co. consider when deciding whether to outsource?
2. How would a change in production volume affect the decision to outsource?
3. How do semi-variable costs, like machine costs, affect the decision-making process?
4. What is the role of depreciation and insurance costs in the decision to outsource?
5. How do future price increases in materials impact the cost analysis?

**Tip**: When outsourcing, it's essential to consider not just cost savings but also control over production quality and the reliability of the supplier.

Advise Robber Co. whether it should continue to manufacture the keypads and display screens in-house or whether it should outsource their manufacture to the supplier in Bindura, assuming it continues to adopt a policy to limit manufacture and sales to 80,000 control panels in the coming year.

Analyze whether Robber Co. should outsource the manufacturing of keypads and display screens based on cost comparison. Understand key cost factors including material, labor, machine, and depreciation costs, as well as future price increases and semi-variable costs. This analysis helps you make informed business decisions using managerial accounting principles.

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