Scribd Logo
Upload

Welcome to Scribd!

  • 26 views

    MA Practice

    Uploaded by

    shilpa.1595
    The document contains cost and production information for a manufacturing company. It includes direct material costs, direct labor costs, manufacturing overheads, total costs, fixed costs, variable costs, cost per unit, number of units produced, capacity, demand, and more. The maximum units that can be produced is 4,100 per year with the current machine and 8,200 per year if a new machine is purchased. Depreciation costs would be $1,800 per year with the new machine.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    MA Practice

    Uploaded by

    shilpa.1595
    26 views7 pages
    The document contains cost and production information for a manufacturing company. It includes direct material costs, direct labor costs, manufacturing overheads, total costs, fixed costs, variable costs, cost per unit, number of units produced, capacity, demand, and more. The maximum units that can be produced is 4,100 per year with the current machine and 8,200 per year if a new machine is purchased. Depreciation costs would be $1,800 per year with the new machine.

    Original Description:

    Management Accounting Practice Question Horngren

    Original Title

    MA_Practice

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document contains cost and production information for a manufacturing company. It includes direct material costs, direct labor costs, manufacturing overheads, total costs, fixed costs, variable costs, cost per unit, number of units produced, capacity, demand, and more. The maximum units that can be produced is 4,100 per year with the current machine and 8,200 per year if a new machine is purchased. Depreciation costs would be $1,800 per year with the new machine.

    Copyright:

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

    MA Practice

    Uploaded by

    shilpa.1595
    The document contains cost and production information for a manufacturing company. It includes direct material costs, direct labor costs, manufacturing overheads, total costs, fixed costs, variable costs, cost per unit, number of units produced, capacity, demand, and more. The maximum units that can be produced is 4,100 per year with the current machine and 8,200 per year if a new machine is purchased. Depreciation costs would be $1,800 per year with the new machine.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 7

    S D R Total

    Direct Material Cost 89 57 60 206


    Direct manufacturing labour Cost 16 26 8 50
    Manufacturing overheads cost 48 78 24 150
    Total man. Cost 153 161 92 406

    Total Fixed Costs (millions) 15


    Direct Manufacturing Labour 0.3

    Manufacturing Labour per unit 4.8 7.8 2.4 15

    Variable costs 148.2 153.2 89.6 391

    Units produced 125 150 140 415

    Cost per unit 1.224 1.073333 0.657143

    Variable manufacturing costs per unit 1.1856 1.021333 0.64

    Units in August 150 190 220 560

    Total costs 183.6 203.9333 144.5714 532.1048

    Variable costs 177.84 194.0533 140.8 512.6933


    Fixed Costs 15
    Total costs 527.6933
    Max units that can be produced 4100
    Machine cost 9000
    Life 10
    Residual value 0
    Dep/year 900

    Manuf. OH 1200

    No of units produced 3800


    Material cost/unit 0.3

    Total material costs/ month 1140


    Total material costs/ year 13680

    Total OH/year 14400


    Depreciation costs 900
    Total Fixed Costs 15300

    Demand 7600

    Current capacity 4100


    Capacity with new machine 8200

    Units produced each year 91200


    Max units/year 98400
    Depreciation/year 1800
    OH 14400

    Variable cost/jawbreaker 0.27


    Total material cost 24624
    Attendees 0 10 25 50 75 100 200
    Band $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
    Party Setup $600 $600 $600 $600 $600 $600 $600
    Cost per person $9 $9 $9 $9 $9 $9 $9
    Payment by pers $5 $5 $5 $5 $5 $5 $5
    Cost incurred by $4 $4 $4 $4 $4 $4 $4
    Total Cost $1,600 $1,640 $1,700 $1,800 $1,900 $2,000 $2,400

    Fixed Costs $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600


    Variable Costs $0 $40 $100 $200 $300 $400 $800
    Total Costs $1,600 $1,640 $1,700 $1,800 $1,900 $2,000 $2,400

    Cost per attende NA 164 68 36 25.33333 20 12


    400 500
    $1,000 $1,000 Chart Title
    $600 $600 4000
    $9 $9 3500
    $5 $5 3000
    $4 $4 2500
    $3,200 $3,600 2000
    1500
    1000
    500
    0
    $1,600 $1,600 1 2 3 4 5 6 7 8 9
    $1,600 $2,000
    Attendees Band
    $3,200 $3,600 Party Setup Cost per person
    Payment by person Cost incurred by Student Body
    8 7.2 Total Cost

    Chart Title
    $8,000
    $7,000
    $6,000
    $5,000
    $4,000
    $3,000
    $2,000
    $1,000
    $0
    1 2 3 4 5 6 7 8 9

    Fixed Costs Variable Costs Total Costs


    Cost per flange material $1 Fixed Mfg Cost per flange $28,000
    Glass blower wages/hour $28 Period Costs $10,000
    No of flanges per hour 10
    Cost for 10 flanges $10
    Total Cost per hour $38
    Cost per flange $3.80

    0 500 1000 2500


    Variable Costs $0.00 $1,900.00 $3,800.00 $9,500.00
    Fixed Costs $28,000 $28,000 $28,000 $28,000
    Total Cost $28,000.00 $29,900.00 $31,800.00 $37,500.00

    5000
    Cost per flange $9.40
    Period Cost per flange $2 Hence, they cannot sell below $10 with no of u
    Total Cost $11.40

    10000
    Cost per flange $6.60
    Period Cost per flange $1 Hence, they can sell below $10 when number of u
    Total Cost $7.60
    Chart Title
    $70,000.00

    $60,000.00

    $50,000.00

    $40,000.00

    $30,000.00

    5000 7500 10000 $20,000.00


    $19,000.00 $28,500.00 $38,000.00 $10,000.00
    $28,000 $28,000 $28,000
    $47,000.00 $56,500.00 $66,000.00 $0.00
    0 500 1000 2500 5000 7500 10000

    Variable Costs Fixed Costs Total Cost

    ot sell below $10 with no of units =5000

    below $10 when number of units is $10000


    5000 7500 10000

    s Total Cost

    You might also like