Answered: The purchased-equipment cost for a…

Introduction to Chemical Engineering Thermodynamics

8th Edition

ISBN:9781259696527

Author:J.M. Smith Termodinamica en ingenieria quimica, Hendrick C Van Ness, Michael Abbott, Mark Swihart

Publisher:J.M. Smith Termodinamica en ingenieria quimica, Hendrick C Van Ness, Michael Abbott, Mark Swihart

Chapter1: Introduction

Section: Chapter Questions

Problem 1.1P

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3. A distillation column is designed, purchased and installed for a cost of $2.6 million. The equipment has a depreciable life of ten (10) years with a final salvage value of $100,000 in year 10. For this equipment determine ... a. The book value and depreciation allowance for each year using straight-line (SLN) depreciation. b. Book values and depreciation allowances for each year using double-declining (DDB) depreciation.
Metal powders are blended and mixed in step 1 of a conventional press-and-sinter process in which the total quantity of PM parts to be produced is 20,000, and the total cost of the metal powders is $30,000. The amount of powders per batch in step 1 is sufficient for 350 PM parts. The cost rate of the blending and mixing equipment is $60/hr and the time to setup and run the batch in step 1 is 30.0 min. In step 2, pressing, the cycle time to powder feed, press, eject, and collect the green parts is 12.0 s/pc. Time to set up the press before production is 1.2 hr. With a production run of 20,000 pc, no refurbishing of the punch and die will be required. The cost rate of the press is $60/hr. In step 3, sintering, the flow-through furnace has a sinter processing rate of 3 pc/min, and the furnace cost rate is $66/hr. Determine the total cost per completed PM part.
= SET A P23-1A Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials 1 pound plastic at $7.00 per pound Direct labor-1.6 hours at $12.00 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit The predetermined manufacturing overhead rate is $10 per direct labor hour ($16.00 + 1.6). It was computed from a master manufacturing overhead budget based on normal production of 8,000 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $60,000 ($7.50 per hour) and total fixed overhead costs of $20,000 ($2.50 per hour). Actual costs for October in producing 4,800 units were as follows. Direct materials (5,100 pounds) Direct labor (7,400 hours) Variable overhead Fixed overhead Total manufacturing costs $ 7.00 19.20 12.00 4.00 $42.20 $36,720 92,500 59,700 21,000 $209,920 Instructions (a) Compute all of the materials and labor variances. (b)…

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