Case2 Solution

43 7057 233 632 102 5143 7028 calculations for unit

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Unformatted text preview: rhead allocation = total company fixed overhead for the year/ no. of cases sold per yr. We calculate total fixed overhead as per data given for 1969. Total fixed overhead = 1.31X(2455+1421+800+3096+449) = \$ 10769.51 Since fixed overhead remains constant from year to year Now for year 1972, Fixed overhead allocation = 10769.51 / 11461 2 = \$ 0.9396 Blanchard' Blanchard s 80 's 80 All figures in \$ MacCoy & MacCoy Triple 7 86 Blanchard 's 80 Proof Ron Cores Rum 2.74 Proof Vodka Proof Gin 86 Proof Scotch Materials³beverage 0.93 1.08 4.46 Proof Blended Whiskey 2.52 Materials³packaging 1.27 1.27 1.27 1.27 1.27 Total Material cost Bottling labour 2.2 0.1 2.35 0.1 5.73 0.1 3.79 0.1 4.01 0.1 Fixed overhead allocation 0.94 0.94 0.94 0.94 0.94 Variable overhead 0.5 0.5 0.5 0.5 0.5 27.09 25.2 Customs duty Federal distilled spirits tax 1.55 25.2 25.2 27.09 Federal rectification tax Total Unit Cost (C ) 0.76 31.14 31.44 41.64 36.97 34.76 EOQ & ROP Calculations: 3 Product Blanchard's 80 proof Vodka Blanchard's 80 proof Gi...
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