Академический Документы
Профессиональный Документы
Культура Документы
Blue
Volume
Unit Selling price
Material unit cost
Direct labour hrs/unit
machine hrs/unit
Total machine hrs
Production runs
Set up time/run
Total set up time
Parts administration
Black
50000.00
1.50
0.50
0.02
0.10
5000.00
50.00
4.00
200.00
1.00
40000.00
1.50
0.50
0.02
0.10
4000.00
50.00
1.00
50.00
1.00
Administer Parts
2000
800
2000
4800
4
1200.0
Red
Purple
9000.00
1.55
0.52
0.02
0.10
900.00
38.00
6.00
228.00
1.00
TOTAL
1000.00
1.65
0.55
0.02
0.10
100.00
12.00
4.00
48.00
1.00
2000
10000
10000.00
150.00
526
4
Blue
Sales
Materials
Direct Labor
Fringe Benefits
Overhead
Black
Red
Purple
Total
75000
60000
13950
1650
150600
25000
20000
4680
550
50230
10000
8000
1800
200
20000
4000
3200
720
80
8000
7333
4259
1200
7000
19792
7333
1065
1200
5600
15198
5573
4855
1200
1260
12888
1760
1022
1200
140
4122
22000
11200
4800
14000
52000
39000
31200
7200
830
78230
Operating Income
37500
30000
7254
907.5
Return on Sales
Cost per pen
Volume
Unit Selling price
Material unit cost
Direct labour hrs/unit
machine hrs/unit
Total machine hrs
Production runs
Set up time/run
Total set up time
Parts administration
DL hrs
DL $
Material cost
DL $/unit
Blue
Black
Red
50000.00 40000.00
9000.00
1.50
1.50
1.55
0.50
0.50
0.52
0.02
0.02
0.02
0.10
0.10
0.10
5000.00
4000.00
900.00
50.00
50.00
38.00
4.00
1.00
6.00
200.00
50.00
228.00
1.00
1.00
1.00
1000.00
10000.00
25000.00
0.20
800.00
8000.00
20000.00
0.20
180.00
1800.00
4680.00
0.20
0.07
0.06
0.01
0.14
0.08
0.02
0.01
0.11
0.28
0.39
0.06
0.72
Fringe Benefits
Computer a (80%)
Computer b (20%)
Other
0.14
0.05
0.01
0.14
0.34
0.13
0.07
0.01
0.14
0.35
0.37
0.23
0.06
0.14
0.79
1.18
1.16
2.23
Margin
0.32
0.34
-0.68
Purple
TOTAL
1000.00
1.65
0.55
0.02
2000
0.10
10000
100.00
10000.00
12.00
150.00
4.00
48.00
526
1.00
4
20.00
200.00
550.00
0.20
0.80
0.73
0.50
2.03
0.89
0.64
0.50
0.14
2.17
4.95
-3.30