Tarea 3 Cost Eng

# Tarea 3 Cost Eng - The cost of a residential home with 2000...

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The cost of a residential home with 2000 square foot livable space and a basement The house dimesions are such that 1,200 square feet are on the first floor. The volu garage, and basement is 30,200 cubic feet. Determine unit estimates

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t and garage is \$146,000. lume including house,
For the following problems, assume that the unit line is linear. a. Find the first unit value when the 100th unit is 60 hours with 81% learning b. Find the value for the unit 6 when the value for unit 3 is 1000 hours at 74% learn c. If the unit value for unit 1 is \$2000, then find the unit dollars for units 20 and 40 w d. Units 1-100 have accumulated 10,000 hours. Calculate the unit time for number e. If the cumulative average time at unit 100 is 100, then fin the unit, cumulative, an

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ning with learning rates of 93% and 100%. 50 with a learning ratio of 71% nd average time at unit 101 for a learning rate of 92%
An 80-Kw diesel electric, set, naturally aspirated, cost \$160,000 8 years ago. A sim for an isolated installation. The exponent m= 0.6 and index I=187. Now the index is separately at \$19,000. a) By using the power law and sizing model, fin the estimated cost b) Repeat for m=0.7

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ilar desing but 140 Kw, is planned is 207. A precompressor is estimated
a. Use the technique of range cost estimation to find the expected total mean cos Cost Element Optimistic Cost Most Likely Cost Direct Labor 79 95 95 Direct material 60 66 67 Indirect expenses 93 93 96 Fixed expenses 69 76 82 b. What is the probability that cost will exceed \$325? Pessimistic Cost

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st and variance Variance Expected Cost
4-B2 Allocation, Department Rates, and Direct Labor Hours Versus Machine Hours Felksi Manufacturing Company has two producing departments, machining and assembly. Machining Assembly Total Total Cost (except directmaterials) 585,000 450,000 1,035,000 Machine hours 97,500 * 105,000 Direct-Labor hours 15,000 30,000 45,000 * = 105,000 - 97,500 = 7,500 1. Supose Felski continued to use one firmwide rate based on direct - labor hours to apply all manufacturing cost (except direct materials) to the final products. Compute the cost-application rate that would be used. Cost-Application Rate= 1,035,000 =23 \$/labor-hour 45,000 2. Suppose Felksi contiued to use direct labor hours as the only cost-allocation base but used diferent rates in machining and assembly a. Compute the cost-application rate for machining CAR(m)= 585K =39\$/labor-hour 15k b. Compute the cost-application rate for assembly CAR(a)= 450K =15\$/labor-hour 30k 3. Suppose Felski changed the cost accounting system to use machine hours as the cost-alloca base in machining and direct labor hours in assembly a. Compute the cost-application rate for machining 585K =6\$/machine-hour 97.5k b. Compute the cost-application rate for assembly 450K =15\$/labor-hour 30k 4. Three products use the following machine hours and direct labor hours CAR(m) = CAR(a) =

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Product A 10.0 1.0 14.0 Product B 17.0 1.5 3.0 Product C 14.0 1.3 8.0 a. Compute the manufacturing cost of each product (excluding direct materials) using one
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## This note was uploaded on 10/01/2011 for the course ITESM SEM2 taught by Professor Comptonw during the Spring '11 term at ITESM.

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Tarea 3 Cost Eng - The cost of a residential home with 2000...

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