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erik [133]
3 years ago
11

PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below fo

r the production of 3,840 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $384 and $256, respectively.
Production in Units

3,840

Production Costs

Direct materials $9,600

Direct labor 19,200

Utilities 2,304

Property taxes 1,280

Indirect labor 5,760

Supervisory salaries 2,304

Maintenance 1,408

Depreciation 3,072

Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit. (Round answers to 2 decimal places e.g. 2.25.)
Variable cost per unit (Exclude variable cost for utilities and maintenance)
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Variable cost per unit for utilities
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Variable cost per unit for maintenance
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Calculate the expected costs when production is 6,400 units.
Cost to produce 6,400 units
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Business
1 answer:
Colt1911 [192]3 years ago
5 0

Answer:

Total Variable cost is $9 per unit

Varibale cost of Utilities is $0.5 per unit

Varibale cost of Maintainance $0.3 per unit

Explanation:

First calculate Fixed and Variable cost separately.

Fixed costs = Property taxes + Supervisory Salaries + Depreciation + Fixed utilities cost + Fixed Maintenance costs

Fixed Cost  = $1,280 + 2,304 + $3,072 + $384 + $256 = $7,296

Variable costs to produce 3,840 units = Direct materials + Direct labor + Indirect labor

Variable costs to produce 3,840 units = $9,600 + $19,200 + $5,760 = $34,560

Variable cost per unit = Total Variable cost / Number of units

Variable cost per unit = $34,560 / 3,840 = $9 per unit

Variable cost portion of mixed cost= Total cost – Fixed portion

Utilities

Variable cost  = $2,304 – $384 = $1,920

Variable cost per unit = $1,920 / 3,840 units = $0.5 per unit

Maintainance

Variable cost  = $1,408 – $256 = $1,152

Variable cost per unit = $1,152 / 3,840 units = $0.3 per unit

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Answer:

The correct answer is A) top quality.

Explanation:

There are generally two sales approaches: the first, product-oriented. This takes into account its own characteristics in terms of presentation, quality and utility; and the second, people-oriented, where the real needs of the consumer are studied to determine how he uses the good in order to orient himself towards satisfying a need.

The example clearly shows that the orientation with minimum unit costs was mainly focused on the client, so that the first impression is that of a lower price to motivate their purchase decision. For his part, Orchard clearly shows a product orientation, because he tries to offer quality by sacrificing other variables to supply a need.

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Plz,what is memorandum​
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A written message in business or diplomacy.

Explanation:

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Asset A and B have expected returns of 5% and 3% per year respectively. Their annual volatilities are both 20% and the correlati
Novay_Z [31]

Answer:

1. Weight of A=0.5, Weight of B= 0.5

2. Asset A has the highest shape ratio. The weight of A and B in the optimal risky portfolio that has the highest shape ratio is:

Weight of A= 0.105, Weight of B= 0.895

Explanation:

Expected return of Asset A= 5%Expected return of Asset A= 5%

Expected return of Asset B= 3%

Annual volatilities of Asset A= 20%

Annual votalities of Asset B= 20%

1. Correlation coefficient = 30% = 0.3 < 1

Risk Free Rate = 1% =0.01

1. Weight of A and B in portfolio with minimal risk is:

Weight of A= β^2B - Cov (XAXB) /β^2A + β^2B - 2Cov (XAXB)

Therefore,

CovXAXB = PAB (Volatility of A) (Volatility of B)

= 0.3 × 0.2 × 0.2

= 0.012

Hence,

Weight of A= (0.2)^2 - 0.012 / (0.2)^2 + (0.2)^2 - 2(0.012)

Weight of A= 0.04 - 0.012 / 0.04 + 0.04 - 0.024

= 0.028/ 0.08 - 0.024

= 0.028/ 0.056

=0.5

Weight of A = 0.5

Weight of B= 1 - Weight of A

Weight of B= 1 - 0.5

Weight of B= 0.5

2. Shape ratio of A= RA - Rf / β

= 0.05 - 0.01 / 2

= 0.04/2

= 0.02 =20%

Shape ratio of B= RB - Rf / β

= 0.03 - 0.01/ 2

0.02 / 2

=0.01 = 10%

So, Asset A has the highest shape ratio

Cov (XAXB) = PAB (Volatility of A) (Volatility of B)

= 0.03 × 0.2 × 0.1

= 0.006

Weight of A= β^2B - Cov (XAXB) /β^2A + β^2B - 2Cov (XAXB)

Weight of A = (0.1)^2 - 0.006 / (0.2)^2 + (0.1)^2 - 2(0.006)

= 0.01 - 0.006 / 0.04 +0.01 - 0.012

= 0.004/ 0.05 - 0.012

= 0.004/ 0.038

= 0.105

Weight of A = 0.105

Weight of B= 1 - 0.105

Weight of B= 0.895

3 0
3 years ago
On November 7, 2017, Mura Company borrows $160,000 cash by signing a 90-day, 8% note payable with a face value of $160,000. (Use
sergeinik [125]

Answer:

interst expense 1,920 debit

     interest payable      1,920 credit

--to record year-end adjustment--

interest expense     1,280 debit

interest payable      1,920 debit

note payable       160,000 debit

     cash                               163,200 credit

--to record the honor of the note--

Explanation:

principal x rate x time = interest

principal 160,000

rate 8% annual

days from November 7th to December 31th: 54 days

160,000 x 0.08 x 54/360 = <em>1,920 interest expense</em>

at maturity:

160,000 x 0.08 x 90/360 = 3,200

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<span>France and Belgium wanted Germany to pay for the entire financial cost of the war
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