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Group 5

Margesh Patel 216


Kajal Patil 192
Anup Sharma 233
Navneet 207
Monica Syal 203
Sushmita 240
Vishnu 244
Exhibit 1 Traditional Income Statement

Blue Black Red Purple


Sales 75000.00 60000.00 13950.00 1650.00
Material Cost 25000.00 20000.00 4680.00 550.00
Direct Labor 10000.00 8000.00 1800.00 200.00
Overhaead @ 300% 30000.00 24000.00 5400.00 600.00
Total Operating Income 10000.00 8000.00 2070.00 300.00

Return on Sales 13.33% 13.33% 14.84% 18.18%

0.2 0.2 0.23 0.3


ment

Total
150600.00
50230.00
20000.00
60000.00
20370.00

13.53%
Exhibit 2 Direct Costs and Activity Cost Drivers

Blue Black Red


Production sales 50000 40000 9000
Unit Selling price 1.50 1.50 1.55
Material-unit costs 0.50 0.50 0.52
Direct labor hrs/unit 0.02 0.02 0.02
Machine hours/unit 0.10 0.10 0.10
Production runs 50.00 50.00 38.00
Setup time/run 4.00 1.00 6.00
Total setup time 200.00 50.00 228.00
Part Administration 1.00 1.00 1.00
and Activity Cost Drivers

Purple Total
1000 100000
1.65
0.55
0.02 2000.00
0.10 10000.00
12.00 150.00
4.00 15.00
48.00 526.00
1.00 4.00
Cost Pool

Indirect Labour 20,000


40 % of direct labour 8,000
28,000
Computer Systems 10,000
10,000
Machinery 8,000
Maintenance 4,000
Energy 2,000
14,000
Total 52,000
Cost allocation

Indirect labour Computer Exp Machine Exp


Handle Production Run 50% 14,000 80% 8,000
Setup time 40% 11,200
Parts Administration 10% 2,800 20% 2,000
Machine Support 100% 14,000
Total 28,000 10,000 14,000
Total Activity Rate
22,000 150 Production runs 146.67
11,200 526 setup hours 746.67
4,800 4 number of hours 1200.00
14,000 10000 machine hours 1.40
52,000
ABC Income Statement

Blue Black Red Purple


Production Sales Volume 50,000 40,000 9,000 1,000
Material Cost 25,000 20,000 4,680 550
Direct Labour 10,000 8,000 1,800 200
40% Fringe Benefits 4,000 3,200 720 80
Overheads
Machine Support 7,000 5,600 1,260 140
Prod Run Exp. 7,333 7,333 5,573 1,760
Set up Exp. 149,333 37,333 170,240 35,840
Admin Exp 1,200 1,200 1,200 1,200
Total Overheads 164,867 51,467 178,273 38,940

Total Cost 58,792 46,398 20,088 4,952


CPU 1.18 1.16 2.23 4.95
Sales 75,000 60,000 13,950 1,650
1.50 1.50 1.55 1.65
Profit 16,208 13,602 -6,138 -3,302
Profit/unit 0.32 0.34 -0.68 -3.30
Profit Margin 21.61% 22.67% -44.00% -200.12%

Return on Sales BLUE BLACK RED PURPLE


Traditional 13.33% 13.33% 14.84% 18.18%
ABC 21.61% 22.67% -44.00% -200.12%

Blue Black Red Purple


Original Cost/unit 1.3 1.3 1.32 1.35
ABC cost/unit 1.17584 1.15995 2.232 4.952
Total
100,000
50,230
20,000
8,000

14,000
22,000
392,747
4,800
433,547

130,230

150,600

20,370

13.53%

TOTAL
13.53%
13.53%
Blue Black Red
Sales $75,000 $60,000 $13,950
Material costs $25,000 $20,000 $4,680
Direct labour $10,000 $8,000 $1,800
Production Run $7,333 $7,333 $5,573
Set up $4,259 $1,065 $4,855
Parts Administration $1,200 $1,200 $1,200
Support $7,000 $5,600 $1,260
Direct labour fringe $4,000 $3,200 $720
Total Overhead $23,792 $18,398 $13,608
Operating income $16,208 $13,602 ($6,138)
Return on sales 0.216 0.227 -0.44

16792
Purple Total
$1,650 $150,600
$550 $50,230
$200 $20,000
$1,760 $22,000
$1,022 $11,200
$1,200 $4,800
$140 $14,000
$80 $8,000
$4,202 $60,000
($3,302) $20,370
-2.001 0.135