Exercise 5 (Equivaler A company produces three similar products (A, B, and C, respectively) whose production volumes (June 2021), equivalent unit figures (reference product: B), and per-unit costs are (partly) provided in the table below (method of calculation: one-step equivalent unit costing) B C Xa 400 1 2 40 Cc Controlling calculated total costs of product C in June 2021 as 40% of the total costs (of all three products) in June 2021 a) Please calculate 1. the equivalent unit figure ex of product A: 2. the per-unit costs cc of product C: 3. the production volume xa of product B: Product Volume x, [units] Equivalent unit figure e Per-unit costs c € per unit i A 800 BA 10 b) Please provide the equivalent unit figures if another product (but not product A) is set as reference product.

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Exercise 5 (Equivalent-unit costing)
A company produces three similar products (A, B, and C, respectively) whose production
volumes (June 2021), equivalent unit figures (reference product: B), and per-unit costs are
(partly) provided in the table below (method of calculation: one-step equivalent unit costing)
Product
Volume x [units]
Equivalent unit figure e
Per-unit costs c, [€ per unit)
A
800
C
400
2
Co
Controlling calculated total costs of product C in June 2021 as 40% of the total costs (of all
three products) in June 2021
a) Please calculate
1. the equivalent unit figure ex of product A:
2. the per-unit costs cc of product C:
3. the production volume xe of product B:
equivalent unit figure
B
Xa
1
40
BA
10
b) Please provide the equivalent unit figures if another product (but not product A) is set as
reference product.
Choice of reference product:
Product
B
Transcribed Image Text:Exercise 5 (Equivalent-unit costing) A company produces three similar products (A, B, and C, respectively) whose production volumes (June 2021), equivalent unit figures (reference product: B), and per-unit costs are (partly) provided in the table below (method of calculation: one-step equivalent unit costing) Product Volume x [units] Equivalent unit figure e Per-unit costs c, [€ per unit) A 800 C 400 2 Co Controlling calculated total costs of product C in June 2021 as 40% of the total costs (of all three products) in June 2021 a) Please calculate 1. the equivalent unit figure ex of product A: 2. the per-unit costs cc of product C: 3. the production volume xe of product B: equivalent unit figure B Xa 1 40 BA 10 b) Please provide the equivalent unit figures if another product (but not product A) is set as reference product. Choice of reference product: Product B
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