Beruflich Dokumente
Kultur Dokumente
2--9)
1.) Direct Materials 80,000.00
Direct labor 42,000.00
Manufacturing overhead 19,000.00
Product Cost 141,000.00
2--10)
Req.s
1.) Total Cost:
Variable Cost
Fixed Cost
Units Sold: 45,000.00 Total Cost:
Price per unit sold: 16.00 Cost per unit:
Variable Cost
Fixed Cost
Total Cost per unit:
Sales
Variable Expenses:
Cost of Goods Sold
Variable Selling
Variable Administrative
Contribution Margin
Fixed Expenses:
Fixed Selling
Fixed administrative
Net Income
2--11)
Month Units Shipped Total Shipping
0 0
January 3 1,800.00
February 6 2,300.00
March 4 1,700.00
April 5 2,000.00
May 7 2,300.00
June 8 2,700.00
July 2 1,200.00
Req.s
1.) Yes, there is a direct relationship between units shipped and total shipping
2.) Units Shipped Total Shipping
high 8 2,700.00 fixed:
low 2 1,200.00 variable:
dif 6 1,500.00
Variable per unit 250.00
equation: y = 2000 + 250X
2--12)
Product Cost
Name of the Cost Variable Cost Fixed Cost
Direct materials
Rental Income
Direct materials X X
Rental Cost(warehouse) X
Rental Cost(equipment) X
Labor X
Depreciation X
Advertising X
Supervisors Salary X
Electricity X
Shipping X
Investment Income
variable
720000
270,000.00
450,000.00
300,000.00
150,000.00
Total Shipping
3000
2500
1000
500
700.00 0
2,000.00 0 1 2 3 4 5 6 7 8 9
3000
Variable 2500
0
750.00 2000 Total
1,500.00 Linear (Total)
1,000.00 1500 Fixed
1,250.00 Linear (Fixed)
1000 Variable
Linear (Variable)
500
2000 Total
Linear (Total)
1500 Fixed
Linear (Fixed)
1,750.00 1000 Variable
Linear (Variable)
2,000.00
500.00 500
0
0 1 2 3 4 5 6 7 8 9
Product Cost Opportunity
Period Cost Sunk Cost
Direct Labor Manufacturing Overhead Cost
X
X
X
X
X X
X
X
X
X
X
Total Shipping
Linear (Total Shipping)
Total
Linear (Total)
Fixed
Linear (Fixed)
Variable
Linear (Variable)
Total
Linear (Total)
Fixed
Linear (Fixed)
Variable
Linear (Variable)