costacctg13_sm_ch10

00 300 050 015 040 040 0 0 845 account direct

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Unformatted text preview: nth. The telephone cost is $20 + ($0.03 per call ´ 1,200 calls) = $56 Adding them together we get: Fixed cost of utilit ies = $90 (waste management) + $20 (telephone) = $110 Utilities cost = $110 + ($0.191 per kw hour kw hours used) + ($0.03 per call ´ number of calls) per month Utilit cos 3. or F ies t = $146 + ($0.191 per kw hour 4000 hours) + ($0.03 per call ´ 1,200 calls) f ebruary = $146 + $764 + $36 = $910 10­6 10­22(30 min.) Account analysis method. 1. Manufacturing cost classification for 2009: Total Costs (1) $300,000 225,000 37,500 56,250 60,000 75,000 95,000 100,000 $948,750 % of Total Costs That is Variable Fixed Variable Variable Costs Costs Cost per Unit (2) (3) = (1) ´ (2) (4) = (1) – (3) (5) = (3) ÷ 75,000 100% 100 100 20 50 40 0 0 $300,000 225,000 37,500 11,250 30,000 30,000 0 0 $633,750 $ 0 0 0 45,000 30,000 45,000 95,000 100,000 $315,000 $4.00 3.00 0.50 0.15 0.40 0.40 0 0 $8.45 Account Direct materials Direct manufacturing labor Power Supervision labor Materials­handling labor Maintenance labor Depr eciation Rent, property taxes, admin Total Total manufacturing cost for 2009 = $948,750 Variable costs in 2010: Unit Variable Increase in Cost per Variable Variable Cost Unit for Percentage Cost per Unit Total Variable 2009 Increase per Unit for 2010 Costs for 2010 (6) (7) (8) = (6) ´ (7) (9) = (6) + (8) (10) = (9) ´ 80,000 $4.00 3.00 0.50 0.15 0.40 0.40 0 0 $8.45 5% 10 0 0 0 0 0 0 $0.20 0.30 0 0 0 0 0 0 $0.50 $4.20 3.30 0.50 0.15 0.40 0.40 0 0 $8.95 $336,000 264,000 40,000 12,000 32,000 32,000 0 0 $716,000 Account Direct materials Direct manufacturing labor Power Supervision labor Materials­handling labor Maintenance labor Depr eciation Rent, property taxes, admin. Total 10­7 Fixed and total costs in 2010: Dollar Fixed Increase in Fixed Costs Costs Percentage Fixed Costs for 2010 for 2009 Increase (13) = (14) = (11) (12) (11) ´ (12) (11) + (13) Variable Costs for 2010 (15) Total Costs (16) = (14) + (15) Account Direct materials $ 0 Direct manufacturing labor 0 Power 0...
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