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1a. Applied overhead rate=$6.

75 per direct labour hour

Profit = commercial $10,000; Residential = ($3,000)


b. no. of trips made = $400 per trip
equipment hours = $9.50
areas serviced = 0.25
services profitability (commercial) = ($11,500)
services profitability (residential) = $18,500
1c.

2a. Production required


Strategy A 7,480
Strategy B 8,450
2b. Strategy A Total cost$1,796,000
Strategy B Total cost $1,990,000
2c. Surplus/(deficit)
Strategy A $180,000
Strategy B $50,000
2d.
3a. i. Opening fg = 3000, actual overhead $6,675, sales = $16,875, gross
profit= 3,375
ii.
3b.
4a. 2.0%
b. profit = $33,000
4c. 20,900
4d. -