Bài tập về costing

[phongkt50b]

SM makes two products, Z1 and Z2. Its machines can only work on one product at a time. The two products are worked on in 2 departments by differing grades of labour. The labour requirements for the two products are as follows:

Minutes per unit of product
Z1 Z2
Department 1 12 16
Department 2` 20 30

There is currently a shortage of labour and the maximum times available each day in Departments 1 and 2 are 480 and 840 minutes, respectively

The current selling prices and cost for the two products are shown below:

Z1 Z2
$ Per unit $ per unit
Selling price 50 65
Direct materials 10 15
Direct labour 10.4 6.2
Variable overheads 6.4 9.2
Fixed overheads 12.8 18.4
Profit per unit 10.4 16.2

As part of budget-setting process, SM needs to know the optimum output
levels. All output is sold

Requirements

Using contribution analysis, calculate the ‘ Profit-maximising’ output each
day, and the contribution at this level of output.

 

[Pysanka]

Mình mới học T2, áp dụng những gì đã biết thì giải như sau:

Đầu tiên tính Variable cost: Z1 = 26.8 ; Z2 = 30.4
--> Contribution: Z1 là 23.2 (=SP - VC = 50-26.8); Z2 là 34.6 (=65-30.4)
Contribution per unit:
Dep 1: (Z1) 23.2/12 = 1.93 ; (Z2) 34.6/16 = 2.16
Dep 2: (Z1) 23.2/20 = 1.16 ; (Z2) 34.6/30 = 1.15

Profit maximizing when making Z2 as many as possible: 30*34.6=1038

Ùi, đai khái là mình tính thế, sai không chịu trách nhiệm nhá!