lebron06james
29.07.2020 •
Business
Elements of a Flexible Budgets
Presented are partial flexible cost budgets for various levels of output.
Required
Solve for items "a" though "n"
Rate per unit Units
1,000 1,500 2,000
Direct materials $10,000
Direct labor 3,000
Variable overhead
$3.00
Fixed overhead
Total $40,000
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Ответ:
1000 units$25,000
1,500 units 32,500
2,000 units $40,000
Explanation:
Partial flexible cost budgets for various levels of output
Rate per unitUnits 1,0001,5002,000
DIRECT MATERIALS
Rate per unit
a.$10 ($10,000 / 1,000 units)
Units
1000 units
$10,000
1500 units
b. $15,000 (1,500 units * $10)
2000 units
c. $20,000 (2,000 units * $10)
DIRECT LABOR
Rate per units
d. $2 ($3,000 / 1,500 units)
Units
1000 units
e. $2,000 (1,000 units * $2)
2000 units
3,000
1000 units
f. $4,000 (1,000 units * $2)
VARIABLE OVERHEAD
Rate per units
$3.00
Units
1000 units
g. $3,000 (1,000 units * $3)
1500 units
h. $4,500 (1,500 units * $3)
2000 units
i. $6,000 (2,000 units * $3)
FIXED OVERHEAD
Units
1000 units
j.$10,000
1500 units
k.$10,000
2000 units
l.$10,000 (40,000 - 20,000 - 4,000 - 6,000)
TOTAL
1000 Units
Direct materials $10,000
Direct labor $2,000
Variable overhead $3,000
Fixed cost $10,000
=m. $25,000
1500 Units
Direct materials $15,000
Direct labor $3,000
Variable overhead $4,500
Fixed cost $10,000
=n. $32,500
2000 Units
Direct materials $20,000
Direct labor $4,000
Variable overhead $6,000
Fixed cost $10,000
=$40,000
Therefore :
1000 units$25,000
1,500 units 32,500
2,000 units $40,000
Ответ: