This picture reminds me of a nightmare regarding the red stuff coming out of its eyes. Another reason this image I consider a nightmare is because the face of the image is scary looking in some way.
Answer:
activitity rate:
![\left[\begin{array}{ccccc}$Activity&$Driver&$cost&$Total&$Rate\\$Machine Setups&setups&72,000&400&180\\$Special processing&$machine hours&200,000&5,000&40\\$General factory&$direct labor hours&816,000&24,000&34\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bccccc%7D%24Activity%26%24Driver%26%24cost%26%24Total%26%24Rate%5C%5C%24Machine%20Setups%26setups%2672%2C000%26400%26180%5C%5C%24Special%20processing%26%24machine%20hours%26200%2C000%265%2C000%2640%5C%5C%24General%20factory%26%24direct%20labor%20hours%26816%2C000%2624%2C000%2634%5C%5C%5Cend%7Barray%7D%5Cright%5D)
sprocked unit cost: $ 38.95
hub units cost: $ 93.00
Explanation:
We divide teh cost pool over the total of the cost driver.
This give us the activitty rate.
Then we multiply each rate by the use of each product:
And divide by the total units to get the unti manufacturing overhead
![\left[\begin{array}{ccc}$Activity&$Hubs&$Sprockets\\$Machine Setups&18,000&54,000\\$Special processing&200,000&0\\$General factory&272,000&54,4000\\$Total&490,000&598,000\\$Units&10,000&40,000\\$Overhead per unit&49&14.95\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bccc%7D%24Activity%26%24Hubs%26%24Sprockets%5C%5C%24Machine%20Setups%2618%2C000%2654%2C000%5C%5C%24Special%20processing%26200%2C000%260%5C%5C%24General%20factory%26272%2C000%2654%2C4000%5C%5C%24Total%26490%2C000%26598%2C000%5C%5C%24Units%2610%2C000%2640%2C000%5C%5C%24Overhead%20per%20unit%2649%2614.95%5C%5C%5Cend%7Barray%7D%5Cright%5D)
Finally we add the cost component:
Sprocked:
materials $ 18 + $ 15 x 0.40 units + $ 14.95 = 38.95
Hubs
materials $ 32 + $ 15 x 0.80 units + $ 49 = 93
Answer:
$3,667.44
Explanation:
The amount you would be willing to pay today can be determined by finding the present value of the cash flows
Present value is the sum of discounted cash flows
Present value can be calculated using a financial calculator
Cash flow each year from year 1 to 4 = $25
Cash flow in year 5 = $25 + $5000
I = 7%
Present value = $3,667.44
To find the PV using a financial calculator:
1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.
2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.
3. Press compute
Answer:
Explanation:
1. Indirect Material variable cost Per Direct Labor HR 5000000/50000=100
Indirect Material (variable) 100*75000 =7500000
Rent Fixed 6000000
Hence total Maintenace Fixed =17625000-7500000-600000= 4125000
2.
Low High Change
Cost 3250000 4125000 875000
[4125000-3250000]
Activities 50000 75000 25000
variable Portion of Maitencance cost =875000/25000= 35.00
Fixed cost=4125000-75000*35=1500000
Variable cost=35
cost formula for maintenance= 1500000+35b
3.
Indirect Material (variable) 100*70000 = 7000000
Rent Fixed 6000000
Maintenance cost = 1500000+35*70000=3950000
