variable and fixed costs
The main product of cassano corp is a dry battery of various sizes. The following is the cost information that occurred during 2010 for the production of AA batteries of 232.142.543 units
|
1. Raw Material Cost |
Rp 4.297.190.614 |
|
2. Indirect Material Cost |
Rp 573.392.200 |
|
3. Direct Labor Cost |
Rp 2.931.960.310 |
|
4. Indirect Labor Cost |
Rp 1.653.988.720 |
|
5. |
Rp 13.250.000 |
|
6. Material handling |
Rp 828.748.878 |
|
7. Gas expense |
Rp 8.124.989 |
|
8. Depreciation of machines |
Rp 20.629.930 |
|
9. Equipment expense |
Rp 767.419.320 |
|
10. Maintenance expense |
Rp 2.486.261.000 |
|
11. Insurance |
Rp 36.989.000 |
|
12. Electricity expense |
Rp 1.375.342.250 |
|
13. Telephone expense |
Rp 74.349.800 |
|
14. Set up expense |
Rp 248.392.521 |
|
15. Transportation expense |
Rp 48.749.934 |
|
16. Quality inspection expense |
Rp 192.678.310 |
|
17. Cleaning expense |
Rp 21.340.660 |
|
18. Spare parts management |
Rp 10.115.500 |
|
19. Factory maintenance |
Rp 26.083.000 |
Question:
1. Identify those costs to variable and fixed costs
2. Calculate variable costs and fixed costs per unit
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