Answer:
b.use the S-2 employee
Explanation:
Calculation for the the most cost-effective solution
S-1 S-2 S-3
Time for 1 unit (in minutes) 30 24 21
Units in 1 hour 2 2.5 2.857142857
(60/30= 2)
(60/24=2.5)
(60/21=2.857142857)
Wages per hour $ 16.00 $ 19.00 $ 22.00
Wages per/ unit $ 8.00 $7.60 7.70
($ 16.00/2=$8)
($ 19.00/2.5=$ 7.60)
($ 22.00/2.857142857=$ 7.70)
Ranking
S-1 $ 8.00 III
S-2. $7.60 I
S-3 7.70 II
Therefore based on the above Calculation the most cost-effective solution will be to use the S-2 employee
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Explanation:
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Answer:
10.9 per unit
Explanation:
Total manufacturing cost per unit= Material cost per unit + Conversion cost per unit
Material Cost per Unit= Total materials cos / Equivalent units of materials
Material cost per unit = 55000 / 10000 = 5.5
Conversion cost per unit = Total conversion costs / Equivalent units of conversion costs
Conversion cost per unit = 81,000 / 15000 = 5.4
Hence, Total manufacturing cost per unit = 5.5 +5.4 = 10.9 per unit
First one7,6,65,and last 3