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    P54 Qab

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    Abbas Zainy
    The document contains production data from multiple companies. It includes calculations of labor hours and costs for different production volumes. Labor hours increase but at a decreasing rate as production increases. Total costs include labor, overhead and other costs. Breakeven analysis is performed for one company's product, where total costs are compared to expected sales to determine if the product will meet a target net cash flow. Increasing capacity utilization from 80% to 90% would allow meeting the target.

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    P54 Qab

    Uploaded by

    Abbas Zainy
    58 views7 pages
    The document contains production data from multiple companies. It includes calculations of labor hours and costs for different production volumes. Labor hours increase but at a decreasing rate as production increases. Total costs include labor, overhead and other costs. Breakeven analysis is performed for one company's product, where total costs are compared to expected sales to determine if the product will meet a target net cash flow. Increasing capacity utilization from 80% to 90% would allow meeting the target.

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    P54 QAB

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    The document contains production data from multiple companies. It includes calculations of labor hours and costs for different production volumes. Labor hours increase but at a decreasing rate as production increases. Total costs include labor, overhead and other costs. Breakeven analysis is performed for one company's product, where total costs are compared to expected sales to determine if the product will meet a target net cash flow. Increasing capacity utilization from 80% to 90% would allow meeting the target.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    58 views7 pages

    P54 Qab

    Uploaded by

    Abbas Zainy
    The document contains production data from multiple companies. It includes calculations of labor hours and costs for different production volumes. Labor hours increase but at a decreasing rate as production increases. Total costs include labor, overhead and other costs. Breakeven analysis is performed for one company's product, where total costs are compared to expected sales to determine if the product will meet a target net cash flow. Increasing capacity utilization from 80% to 90% would allow meeting the target.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 7

    D14 Q1 (Chair Co)

    a) b = -0.415
    Y = Y8-Y7
    3.04
    Cost of Labour = 45.65

    RM
    Variable Cost 230.00
    Labour 45.65
    Cost of 8th unit 275.65
    x) 50% markup 137.83
    Price of the seat 413.48

    b)(i) Y8 = 4.2875
    = 12.5(8)^b
    b = log(4.2875/12.5)/log(8)
    -0.514573
    b = logLR/log2
    LR = 10^(log(2)*-0.51457)
    = 0.7000015
    = 70%
    It means that the labour force actually earnt more quickly because the labour rate lowered from 75% to 70%

    b)(ii)
    ered from 75% to 70%
    D13 Q3 (Mic Co)
    a) Months Acc. Batches Average Acc Hours Acc Hours Incremental Hours
    July 1 200.00 200.00 200.00
    August 2 176.00 352.00 152.00
    September 4 154.88 619.52 267.52
    October 8 136.29 1090.36 470.84
    November 16 119.94 1919.03 828.67
    Labour Cost for the month (y*12)
    2400.00
    1824.00
    3210.24 3210.241
    5650.02 5650.024
    9944.04 9944.044
    D08 Q3 (Henry Co)
    b)
    Overhead VC = 8
    FC = 4

    Hours needed for 200 chairs y = 3243


    Hours needed for subsequent 400 chairs y = 6007
    Total Labour Hours 9251

    RM
    Fixed OH cost 37002.14
    Variable OH cost 74004.27
    Labour Cost 138758.01
    249764.42

    c) y=ax^b
    (21.6+24)/2=24*2^b y = 22.8
    b = log LR/log 2 b = -0.0740006
    LR = 0.95
    Pilot 2006 Q3 (BFG)
    a)
    Labour hours for the first 700 batches = 42484.55
    Labour hours for the subsequent 500 batches = 20582.43 Y700 42484.55
    Labour hours needed for 1200 batches = 63066.97 Y699 -42443.38
    RM Y700th 41.16
    Labour Cost 315334.87
    VOH 126133.95
    DM
    For the first 200 batches 100000.00
    For the second 200 batches 90000.00
    for the next 800 batches 324000.00
    FOH 180000.00
    Total Cost of S-Pro 1135468.82

    Sales 1260000.00
    less: Cost -1135468.82
    Estimated Net Cash Flow 124531.18
    Target Net Cash Flow 130000.00
    No, product S-pro will not provide the target net cash flow

    b)(i) 80% = 300


    (ii) 90% = 400
    20582.43

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