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Mastery module week 1

# Mastery module week 1 - Sail 0.25 x 100,000 = \$25,000 100...

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\$67,000 Insurance \$3000 Salary Shop super \$60,000 Depreciation \$4000 \$67,000 00 = \$200 \$80 = \$500 erhead banners \$780 \$780 + direct material \$5000 + Direct labour \$1000 = \$6780/ 1000 products = he unit cost of a banner Sail 0.25 x 100,000 = \$25,000 100 x 200 = \$20,000 140 x 300= \$42,000 Total overhead = \$87,000 Power .25 x 100,000 = \$25,000 100 x 300 = \$30,000 140 x 700 = \$98,000 Total overhead = \$153,000 cont margin outdoor = 800,000 cont margin indoor = 2,200,000 x 10% = 000 Cont margin = 1, 020,000 oidable fixed cost = \$400,000 cost savings 1,000,000 – 400,000= 600,000 t on the net operating income = 600,000 - 1,020,000 = - 420,000 ost contribution margin Outdoor = 1,000,000 ost contribution margin Indoor = 2,500,000x 12%=300,000 otal lost contribution margin = 1,300,000 navoidable fixed costs= \$300,000 xed cost savings 1,300,000 – 300,000 = 1,000,000 xed cost savings 1,000,000 - Total lost cont 1,300,000 = fect on the net operating income = -\$300,000 500,000 475,000 (10,000) Mastery Module Week 1 Total Cost \$277,000 - \$60,000 = Product cost (\$217,000) Period Costs Advertising \$5,000 Wages of accountant \$55,000 \$60,000 Direct Costs (Direct material, direct labour) Assembly line workers wages 100,000 Cost of hard drives 50,000 \$150,000 Product Cost 217,000 - 150,000 = \$67,000 indirect cost

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Mastery Module Week 1 Indirect Costs Insurance \$3000 Salary of shop supervisor \$60,000 Depreciation \$4000 \$67,000 Example
Mastery Module Week 1 Period costs

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