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Full Costing method

Direct OH cost Renovation


Material Direct Overhead cost Distrubuti service cost Total
cost Labour cost allocation rate on distrubution cost

Product A 20500 14000 0.47 23649 1568 59716


Product B 15400 15600 0.53 26351 1747 59098
Total Dept Cost 1 35900 29600 50000 3314 118814

Product C 25500 17800 0.45 31307 1380 75987


Product D 10600 22000 0.55 38693 1706 72999
Total Dept Cost 2 36100 39800 70000 3086 148986

Renovation service 1 800 2000 0.57 514 3314


Renovation Service 2 1200 1500 0.43 386 3086
Total ren. Cost 2000 3500 900 6400

Revenue from sales 280800


Sold Products Costs 247960
Profit from sales 32840
Cost of sales 7300
General overhead 20000
Profit In period 5540
Produced Cost per
units Unit

1000 60
2000 30

3000 25
2000 36

1 3314
1 3086

Information
Sold UnitsPrice P.U Revenues
Product A 1000 50 50000
Product B 1500 36 54000
Product C 2800 31 86800
Product D 2000 45 90000
Total revenues 280800
Fixed Cost Department 1 Department 2 Renovation

Internal service(Material) 800 1200


Direct Labour costs 29600 39800 3500
Depriciation 13000 15000 70
Energy 1000 1200 100
External Wages 30000 30
Indirect wages 15000 10000 700
Total

Financial result with production A production

Revenues
Variable costs
Gross margin
Fixed costs+OH +Cost of sale
Final Result

Cost Of energy
Department 1
Product A Product B Non-productive energy
Amount Of machine work hours 142 158
produced units 1000 2000

energy power usage per hour 150 150


Total energy usage 21300 23700
Total energy costs 4260 4740 1000
variable energy cost/per unit 4.26 2.37

Calculation of variable costs per unit


Costs Product A Product B Product C
Direct material costs per unit 20.5 7.7 8.5
Energy cost per unit 4.26 2.37 2.07
Renovation cost per unit 4 4
Variable cost per unit 28.76 14.07 10.57
Total variable cost for product 28760 28140 31710
Total variable costs(a+b+c+d) 106810
Variable Costing technique
Total

2000
72900
28070
2300
30030
25700
161000

tion

Department 2
Product c Product D Non productive energy
135 165
3000 2000

230 230
31050 37950
6210 7590 1200
2.07 3.795

Product D Re. service 2 Re . Service 2


5.3 1200 800
3.8

9.1
18200
106810