Task 6. The following are consumed for the production of one unit: ➤ 18 kg of material A (price 1 € / kg and 3 m²) material B (price 2 € / m²) Direct labour per unit of product Estimated (planned) variable overheads per year Responsibility centre 14,000, € 1: Direct labour 70,000 h ===== ===== Responsibility centre 21 000, € Responsibility centre 1: 20 hours; rate 0,30€/h Responsibility centre 2: 30 hours; rate 0,50€/h Calculates: 1. variable production costs per unit 2. unit cost of production 3. full cost of one unit 2: Direct labour 180 000 h Estimated (planned)fixed overheads and general operating expenses per year Production costs - 100,000 € Selling expenses -30 000 € Administration expenses -15 000 €
Task 6. The following are consumed for the production of one unit: ➤ 18 kg of material A (price 1 € / kg and 3 m²) material B (price 2 € / m²) Direct labour per unit of product Estimated (planned) variable overheads per year Responsibility centre 14,000, € 1: Direct labour 70,000 h ===== ===== Responsibility centre 21 000, € Responsibility centre 1: 20 hours; rate 0,30€/h Responsibility centre 2: 30 hours; rate 0,50€/h Calculates: 1. variable production costs per unit 2. unit cost of production 3. full cost of one unit 2: Direct labour 180 000 h Estimated (planned)fixed overheads and general operating expenses per year Production costs - 100,000 € Selling expenses -30 000 € Administration expenses -15 000 €
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Transcribed Image Text:Task 6.
The following are consumed for the production of one
unit:
➤ 18 kg of material A (price 1 € / kg and 3 m²)
material B (price 2 € / m²)
Direct labour per
unit of product
Estimated (planned)
variable overheads
per year
Responsibility centre
14,000, €
1:
Direct labour
70,000 h
=====
=====
Responsibility centre
21 000, €
Responsibility
centre 1:
20 hours; rate
0,30€/h
Responsibility
centre 2:
30 hours; rate
0,50€/h
Calculates:
1. variable production costs per unit
2. unit cost of production
3. full cost of one unit
2:
Direct labour
180 000 h
Estimated
(planned)fixed
overheads and
general operating
expenses per year
Production costs -
100,000 €
Selling expenses -30
000 €
Administration
expenses -15 000 €
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