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Man ACC 5e sol16-08

# Man ACC 5e sol16-08 - x 250,000 200,000 Toxic releases...

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Cost Management Hansen and Mowen Ex 16-8 Name: SOLUTION Enter the appropriate numbers in the shaded cells in columns D and F. 1) Activity Cost / Units Activity Rate Packaging \$1,518,750 / 3,037,500 = \$0.50 per pound Energy \$600,000 / 750,000 = \$0.80 per Kwh Toxic release \$112,500 / 1,125,000 = \$0.10 per pound Pollution \$1,050,000 / 375,000 = \$2.80 per MHr Engineering \$450,000 / 15,000 = \$30.00 per eng. hr. Treatment \$303,750 / 3,037,500 = \$0.10 per pound Activity Org AB Org XY Packaging: Rate x Units \$0.60 x 2,025,000 \$1,215,000 \$0.60 x 1,012,500 \$607,500 Energy: \$0.80 x 500,000 400,000 \$0.80
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Unformatted text preview: x 250,000 200,000 Toxic releases: \$0.10 x 937,500 93,750 \$0.10 x 187,500 18,750 Pollution control: \$2.80 x 300,000 840,000 \$2.80 x 75,000 210,000 Engineering: \$30.00 x 11,250 337,500 \$30.00 x 3,750 112,500 Total \$2,886,250 \$1,148,750 Divided by pounds produced 7,500,000 18,750,000 Unit cost \$0.385 \$0.0613 2) Org AB Org XY Total Before * \$4,065,000 \$1,710,000 \$5,775,000 After 2,886,250 1,148,750 4,035,000 Total \$1,178,750 \$561,250 \$1,740,000 Pounds / 7,500,000 18,750,000 Unit savings \$0.1572 \$0.0299...
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