Cassano corp is a metals industry. The key product is a metal zipper of various sizes and shapes for the garment industry. Here is information that occurred at the company during 2010: Raw material cost Rp 12,902,500,000 Electricity and water costs (abonemen cost Rp 35,700,000) Rp 191,556,600 Fuel cost Rp 17,232,700 Labor cost Rp 1,634,415,300 Rent cost Rp 175,002,900 Maintenance and improvement cost Rp 50,501,000 Maintenance cost of the mechines and building Rp 446,676,400 Depreciation of fixed assets Rp 587,805,500 Packaging Rp 5,715,900 Insurance cost Rp 11,445,400 Entertainment Rp 148,781,000 Permit cost Rp 162,166,000 Delivery product cost Rp 58,100,000 Telephone cost Rp 111,786,000 Tax cost Rp72,371,800 Delivery factory cost Rp 231,306,400 Office Supplies cost Rp 4,221,000 Bank administration Rp 17,100,000 Factory consumtion Rp 485,175,000 Advertisement & promotion cost Rp 819,116,800 Miscellaneous cost Rp 266,100 Information: Electricity and water are allocated into production and administrative expense with 60%:40% ratio Labor costs are allocated into production costs, marketing costs, and administration by 50%:30%:20%. 80% of the labor in the production department is directly Labour The rent is allocated into the production and administrative costs by a ratio of 70%:30% Maintenance and improvements were allocated into production costs and administrative cost by the same proportion Depreciation of fixed assets are allocated to production costs, marketing loads, and Administrations cost at 60%:20%:20% Insurance costs are allocated in the cost of production, marketing cost and administrative cost by 40%:30%:30% taxes are allocated to the cost of production, marketing cost and administration cost With 60%:30%:10% According to those information: Identify and calculate production costs and nonproduction costs (marketing costs and costs Administration) Identify and calculate variable and fixed costs
Cassano corp is a metals industry. The key product is a metal zipper of various sizes and shapes for the garment industry. Here is information that occurred at the company during 2010:
Raw material cost |
Rp 12,902,500,000 |
Electricity and water costs (abonemen cost Rp 35,700,000) |
Rp 191,556,600 |
Fuel cost |
Rp 17,232,700 |
Labor cost |
Rp 1,634,415,300 |
Rent cost |
Rp 175,002,900 |
Maintenance and improvement cost |
Rp 50,501,000 |
Maintenance cost of the mechines and building |
Rp 446,676,400 |
|
Rp 587,805,500 |
Packaging |
Rp 5,715,900 |
Insurance cost |
Rp 11,445,400 |
Entertainment |
Rp 148,781,000 |
Permit cost |
Rp 162,166,000 |
Delivery product cost |
Rp 58,100,000 |
Telephone cost |
Rp 111,786,000 |
Tax cost |
Rp72,371,800 |
Delivery |
Rp 231,306,400 |
Office Supplies cost |
Rp 4,221,000 |
Bank administration |
Rp 17,100,000 |
Factory consumtion |
Rp 485,175,000 |
Advertisement & promotion cost |
Rp 819,116,800 |
Miscellaneous cost |
Rp 266,100 |
Information:
- Electricity and water are allocated into production and administrative expense with 60%:40% ratio
- Labor costs are allocated into production costs, marketing costs, and administration by 50%:30%:20%. 80% of the labor in the production department is directly Labour
- The rent is allocated into the production and administrative costs by a ratio of 70%:30%
- Maintenance and improvements were allocated into production costs and administrative cost by the same proportion
- Depreciation of fixed assets are allocated to production costs, marketing loads, and Administrations cost at 60%:20%:20%
- Insurance costs are allocated in the cost of production, marketing cost and administrative cost by 40%:30%:30%
- taxes are allocated to the cost of production, marketing cost and administration cost With 60%:30%:10%
According to those information:
- Identify and calculate production costs and nonproduction costs (marketing costs and costs Administration)
- Identify and calculate variable and fixed costs
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