homeowrk spreadshets
6
1-Jan 31-Dec Direct Materials Inventory 900 1000 work in prog inv 53550 76500 finished goods inv 224200 108000 beg wip inv 53550 mfg costs dir mat beg inv 900 purchases 4400 material avail. 5300 less ending invent 1000 direct mat used 365000 other mfg costs 484500 Total mfg costs 849500 total cost wip less ending wip COG mfg 0 Beg finished goods inv finished avail for sale 0 ending finished goods inv 108000 cost of goods sold -108000 Differential costs Old Method New method %red diff cost is 2 1.4 0.3 0.6 budget increase 950 1050 Original Percent increase 4650 2100 1.15 2415 5200 1.15 5980 4550 2000 1.15 2300 16000 2000 1.15 2300 15900 2200 1.15 2530 13500 1.15 15525 3000 3750 1500 1.2 1800 4500 4500 purchases discounts 1500 1500 trans in 5000 5000 end inv 15500 16550 gross merc disc 32000 1.15 36800 purch ret
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Transcript of homeowrk spreadshets
1-Jan 31-DecDirect Materials Inventory 900 1000work in prog inv 53550 76500finished goods inv 224200 108000
beg wip inv 53550 849500mfg costs
dir matbeg inv 900purchases 4400material avail. 5300less ending inventory 1000
direct mat used 365000other mfg costs 484500Total mfg costs 849500total cost wipless ending wipCOG mfg 0Beg finished goods invfinished avail for sale 0ending finished goods inv 108000cost of goods sold -108000
Differential costsOld Method New method %red diff cost is
2 1.4 0.3 0.6
budget increase 950 1150 20001050 1250 2100
Original amPercent increase 4650 5400 61502100 1.15 24155200 1.15 5980 45502000 1.15 2300 160002000 1.15 2300 159002200 1.15 2530
13500 1.15 155253000 37501500 1.2 18004500 4500 purchases discounts 52501500 1500 trans in 74505000 5000 end inv 39750
15500 16550 gross merc disc 34850032000 1.15 36800 purch ret 9400
beg inv 30750sales disc 11300
revenues 1600000fixed cost 437500 cost of goods purchased 341300var cost 900000tix sold 100000
avg sell price 16 sales 750000avg var cost per tix 9 var cost 600000avg cont margin per ti 7 fixed cost 120000break even pt 62500minimum profit 43750 0.2 600000minimum profit how many tix?
68750 a bBB 97600 27550EB 80000 23100
break even with cont marg TI 179500 117200fixed costs 900000 TO 197100cont margin 0.4
800002250000
sales dollars reqd to gen profit xx with required cont marginsales dollars reqd 200000
avg per fix2750000 1.01 0.67 0.34
buy at 0.93 0.59break even margin of safety units 23600 13924
charges 40variable 16fixed 3600
150 High LowMargin of safety: hours 10500 5500
lab 260000 195000
Current alt DiffBuy expected hoursdir mat fixed costsdir labvar ovhtotal 0 0 0 dir mat 365000
dir lab 484500moh 297500MFG COST 1147000
11900 430
430 1720 add beg wip 53550per unit 27.67442 3440 less end WIP 76500
8460 1124050
buy 17120make 10700
642010700
10 29815.384615384695
310340 57000
150 108 7219000 190 1 63 47.25 18
106800 4450 10 30 21 2082600 5900 15 243 176.25 11011800 590 5
4 2 3100 300 500 600240210100 total overhead 31500650 total mach hrs 4000
ovhd rte 7.875product cost for p 171
c9850
10900
25650
500065000
13 $ per hourexpected hours 10000fixed costs 5500
201500
