Beruflich Dokumente
Kultur Dokumente
Cash discounts
taken [pct of
sales price] 1.08% 2.22% 1.72%
Extracted total
variable costs $ 8,571 $ 4.0198 $ 4,653 $ 4.5190 $ 4,964 $ 5.0295 $ 18,188
Extracted total
fixed costs $ 10,140 $ 4.7557 $ 5,894 $ 5.7243 $ 6,115 $ 6.1957 $ 22,149
Database criteria range to extracted direct labor costs
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt Total $
Extracted total
direct labor
costs $ 4,964 $ 2.3281 $ 2,341 $ 2.2736 $ 2,640 $ 2.6748 $ 9,945
Database criteria range to extracted direct material costs
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt Total $
Extracted total
direct material
costs $ 2,935 $ 1.3765 $ 1,809 $ 1.7569 $ 1,862 $ 1.8866 $ 6,606
Database criteria range to extracted overhead costs
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt Total $
Extracted total
overhead costs $ 5,791 $ 2.7160 $ 3,987 $ 3.8722 $ 3,889 $ 3.9403 $ 13,667
Database criteria range to extracted selling and administrative costs
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt Total $
Extracted total
selling and
administrative
expenses $ 5,021 $ 2.3549 $ 2,410 $ 2.3406 $ 2,688 $ 2.7235 $ 10,120
Database criteria range to extracted revenues
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt Total $
Extracted total
revenues $ 19,847 $ 9.3083 $ 9,977 $ 9.6897 $ 10,243 $ 10.3782 $ 40,067
Cost
Behavior Category
F O
F O
F O
V O
V L
F O
V O
F O
F O
V M
V O
V O
F S
F S
F O
F S
Cost
Behavior Category
V
Cost
Behavior Category
F
Cost
Behavior Category
L
Cost
Behavior Category
M
Cost
Behavior Category
O
Cost
Behavior Category
S
Cost
Behavior Category
R
Income Statement
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt
Revenue $ 19,847 $ 9.3083 $ 9,977 $ 9.6897 $ 10,243 $ 10.3782
Extract Total
Variable Cost 8,571 4.0198 4,653 4.5190 4,964 5.0295
Contribution
Margin per unit 11,276 5.2885 5,324 5.1707 5,279 5.3487
Extract Total
Fixed Cost 10,140 4.7557 5,894 5.7243 6,115 6.1957
Net Income 1,136 0.5328 (570) (0.5536) (836) (0.8470)
Break-even Point
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt
Contribution
Margin 11,276 5.2885 5,324 5.1707 5,279 5.3487
Unit Sales 2,132.191 1,029.654 986.974
Sale Mix 51.39% 24.82% 23.79%
Weighted
Average
Contribution
Margin $ 2.7179 $ 1.2833 $ 1.2724
Break-even in
units 1.75 4.46 4.87
Breakdown of
required units
sales 2,158.50 1,042.36 999.15
Revenues
@BE $ 20,092 $ 10,100 $ 10,369
Units (short) or
over in 2003 $ (26.31) $ (12.71) $ (12.18)
Hilton Manufacturing
Analysis of production line net income under alternative cost allocation systems
Overhead Original Production
allocation allocation DL $ DM $ volume
procedure 1 2 3 4
Enter value
here 1
Thousands 101: $ Per Thousands 102: $ Per Thousands 103: $ Per
Line item Pro 101 Cwt Pro 102 Cwt Pro 103 Cwt
Units sold $2,132.191 $1,029.654 $986.974
Revenues $19,847 $9.3083 $9,977 $9.6897 $10,243 $10.3782
Direct labor $4,964 $2.3281 $2,341 $2.2736 $2,640 $2.6748
Direct material $2,935 $1.3765 $1,809 $1.7569 $1,862 $1.8866
Overhead $5,791 $2.7160 $3,987 $3.8722 $3,889 $3.9403
Total COGS $13,690 $6.4206 $8,137 $7.9027 $8,391 $8.5017
Gross margin $6,157 $2.8876 $1,840 $1.7870 $1,852 $1.8764
Selling &
Administrative
expenses $5,021 $2.3549 $ 2,410 $2.3406 $2,688 $2.7235
Net Income $1,136 $0.5328 -$570 -$0.5536 -$836 -$0.8470
Overhead
Overhead Overhead rate based on
rate based rate based production
on DL $ on DM $ volume
Overhead cost $ 13,667 $ 13,667 $ 13,667
DL $ $ 9,945 $ 6,606 $ 4,149
Overhead rate 1.3743 2.0689 3.2942
$1,000
Net Income
-$1,000
Product
Total $
$ 40,067
18,188
21,879
22,149
(270)
Total $
21,879
4,148.819
100.00%
$ 5.2735
4,200.02
4,200.02
$ 40,561
$ (51.20)
on systems
Total $
$4,148.819
$40,067
$9,945
$6,606
$13,667
$30,218
$9,849
$10,120
-$270
direct labor cost direct material cost Production volume
total overhead rate 1.3743 2.0689 3.2942
product 101 product 102 product 103 Total
Given $ 5,791 $ 3,987 $ 3,889 $ 13,667
direct labor 6,822 3,217 3,628 13,667
direct material 6,072 3,743 3,852 13,667
production volume 7,024 3,392 3,251 13,667
Overhead Allocation
$5.0000
$4.0000
$3.0000
$2.0000
$1.0000 product 101
$- product 102
Given
direct material
production volume
direct labor
product 103
Percenta
0.00% direct material cost
-5.00% 1 2 3 production volume
-10.00%
-15.00%
-20.00%
-25.00%
Product