1.X limited commenced business on 1st July making one product only, the standard cost of which is as follows: direct material $8; direct labour $5; variable production overhead $2; fixed production overhead $5. The fixed production overhead figure has been calculated on the basis of budgeted normal output of 36000 units per annual. You are to assure that all the budgeted fixed expenses are incurred evenly over the year. June is to be taken as equal period month. Selling, expenses are: fixed $120000 per annual; variable 20% of the sales value. The selling price per unit is $35 and the number of units produced and sold were: July, production 1000 units, sales 1200 units. Requires: Profit using variable costing X公司的业务在七月第一只制作一个产品开始，以标准成本为：直接材料8元；直接人工5美元；变动制造费用2美元；固定制造费用5美元。固定制造费用的预算数字一直在正常输出每年36000台的基础上计算。你要确保所有的预算固定费用的发生在全年均匀。六月是被视为平等的时期月。销售，费用：固定的120000美元每年度的销售价值量的20%。这单位售价是35美元，生产的单位数和出售的是：七月，生产1000单位，1200单位销售。 要求：使用可变成本利润 2Jordan Company manufactures a part for its production cycle. The costs per unit for 20,000 units of this part are as follows: 乔丹公司生产的一部分，其生产周期。成本每单位20000单位如下： Direct materials $15 直接材料15美元 Direct labor 2 直接人工12 Variable factory overhead20 变动制造费用20 Unavoidable fixed factory overhead18 不可避免的固定制造费用18 Total cost $65 总成本为65美元 The Jordan Company has been approached by a supplier who claims it can sell Jordan Company 20,000 units of the same part for $940,000.乔丹的公司被一个供应商谁声称它可以出售乔丹公司20000台相同的部分为940000美元，接近。 Required: 1) Assuming there is no alternative use for the facilities, how much money would Jordan Company save by buying the part? 2) Assuming the facilities can be rented out for $10,000 per year, should Jordan Company buy the part, and if so, how much money would be saved? 3) Are there any other factors Jordan Company should consider? 要求： 1）假设有没有其他用途的设施，多少钱可以节省公司的乔丹购买的一部分吗？ 2）假设设施可以出租为每年10000美元，该公司购买乔丹的部分，如果是这样，会节省多少资金？ 3）还有其他因素乔丹的公司应该考虑？
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发表于 2014-9-12 11:57:23
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