The break even units is 20,000 units
<u>Explanation:</u>
<u>Firstly, the break even units needds to be calculated and is as follows:</u>
Selling price per unit = $50.00
variable costs = $30.00
Contribution Margin per unit = $20.00
BEP units = Fixed cost by contribution margin per unit
Fixed overhead = $400000
Contribution margin = $20
BEP = 20000 units
where : BEP = Break even units
Therefore, the break even units will be at 20000 units.
As per the given options in the question, the option C is the correct option.
Answer:
Direct Material Cost
= Cost of hardware + cost of wood
= 42,300 + 121,200
= $163,500
Direct labor
= Wages of Assembly workers + Finishing workers
= 87,400 + 74,100
= $161,500
Manufacturing Overhead
= Depreciation + Factory prop. taxes + Factory rent + Glue + Production Supervisor salary + Utilities for factory + Wages for maintenance workers
= 32,000 + 15,500 + 50,000 + 3,030 + 41,200 + 27,800 + 33,200
= $202,730
Prime Cost
= Direct labor + Direct material
= 161,500 + 163,500
= $325,000
Conversion Cost
= Direct labor + Manufacturing Overhead
= 161,500 + 202,730
= $364,230
Total Period Cost
= Advertising + Sales Manager's salary
= 25,600 + 41,500
= $67,100
Answer:
Productivity Growth = 6.1%
Explanation:
Productivity Growth = Current Productivity - Previous Productivity/ Previous Productivity
Productivity Growth = 35-33/33=2/33= 0.0606 or 0.061*100= 6.1%
Productivity Ratio = Output/ Input
Labor Productivity= No of Units/ No of Employees
A preferable approach to productivity measurement is to record multiple physical measures that capture the most important determinants of a company's productivity.
Answer:
Explanation:
While buying a computer , the potential purpose and usage of the computer should as well as the component of the computer to buy should be considered in order to make a right selection .
As graphics designing software is processor intensive , a processor with a very high speed of at least 1 Ghz and an adequate RAM to aid faster process at once , minimum of 8Gb is required.
However , considering the function of a secretary which is to track billing and hours , a computer with a slower process will definitely perform the task
Answer:
Results are below.
Explanation:
<u>To calculate the activities rates, we need to use the following formula:</u>
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Designing= 452,795 / 11,900= $38.05 per designer hour
Sizing and cutting= 4,231,150 / 157,000= $36.95 per machine hour
Stitching and trimming= 1,501,000 / 79,000= $19 per labor hour
Wrapping and packing= 327,050 / 31,000= $10.55 per finished unit
