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Home Work - 9.2 APRIL MAY 50,000 7,500 57,500 5,000 52,500...

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9.2 APRIL MAY JUNE Quarter Bugeted Sales in Units 50,000 75,000 90,000 215,000 Add ending inventory 7,500 9,000 8,000 24,500 Total budgeted sales in units 57,500 84,000 98,000 239,500 Deduct beginning inventory 5,000 7,500 9,000 21,500 Required production 52,500 76,500 89,000 218,000 9.5 1st Quarter 2st Quarter 3st Quarter 4th Quarter Total Budgeted direct labor-hours 8000 8200 8500 7800 32500 DLH rate 3.25 3.25 3.25 3.25 3.25 Variable MOH $26,000 $26,650 $27,625 $25,350 $105,625 Fixed MOH 48000 48000 48000 48000 192000 Total MOH 74000 74650 75625 73350 297625 Deduct MOH depreciation 16000 16000 16000 16000 64000 Total bugeted MOH $58,000 $58,650 $59,625 $57,350 $233,625 MOH rate 297625 / 32500 9.15769231 7.1 Variable costs per unit: Direct materials RP100 Direct labor 320 Variable MOH 40 460 Absorption costs per unit: Direct materials RP100 Direct labor 320 Variable MOH 40 Fixed MOH 240 700 Sales Rp191,250 COGS 157,500 Gross margin 33,750 Selling and administrative expense 24500 Net operating income 9,250 Sales Rp191,250 Contribution margin 103500 Fixed MOH 60000 Selling and administative expences 24500 Net operating income 3250
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6.1 Total Per Unt Total Per Unt Total Per Unt Total Per Unt Sales 10000 350,000 35 11000 385,000 35 9900 346,500 35 9000 315,000 35 Variable expences 200,000 20 220,000 20 198,000 20 180,000 20 Contribution margin 150,000 15 165,000 15 148,500 15 135,000 15 Fixed expenses 135,000 135,000 135,000 135,000
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