#5 yellow shaded boxes
4 PART 1 Fixed and Variable Cost Determinations Unit Cost Calculations 8 The projected cost of a lamp is calculated based upon the projected increases or decreases to 9 current costs. The present costs to manufacture one lamp are: Figurines Electrical Sets Lamp Shade Direct Labor Variable Overhead: Fixed Overhead: $9.2000000 per lamp 1.2500000 per lamp 6.0000000 per lamp 2.2500000 per lamp (4 lamps/hr.) 0.2250000 per lamp 10.0000000 per lamp (based on normal capacity of 25,000 lamps) Cost per lamp $28.9250000 per lamp 2 Expected increases for 20x2 39 When calculating projected increases round to SEVEN decimal places 50.0000000 LA BICI 32 Expected increases for 20x2 39 When calculating projected increases round to SEVEN decimal places $0.0000000. 1. Material Costs are expected to increase by 2.00% 2. Labor Costs are expected to increase by 3.00% 3. Variable Overhead is expected to increase by 4.50% 4. Fixed Overhead is expected to increase to $270,000 5. Fixed Administrative expenses are expected to increase to 560,000. 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 3.50%. 7. Fixed selling expenses are expected to be $39,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 5.00% 83 On the following schedule develop the following figures: 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp. 86 2. 20x2 Projected Variable Unit Cost per lamp. ... 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Pres... READY U Vopy Paste E Merge & Center - $ % , 8.18 Conditions Formatting Alignment Number Format Painter BIU..S.A.EE Clipboard Font X fr BCD EF 2. Labor Costs are expected to increase by 3.00%. 3. Variable Overhead is expected to increase by 4.50% 4. Fixed Overhead is expected to increase to $270,000 5. Fixed Administrative expenses are expected to increase to $60,000, 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 3.50% 7. Fixed selling expenses are expected to be $39,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 5.00% 83 On the following schedule develop the following figures: 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp 2- 20x2 Projected Variable Unit Cost per lamp 3. 20x2 Projected Fixed Costs 4 ... 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Pres... READY U E Copy $ 8. % Number Number ste BIU - A EEEEE Merge & Center - Format Painter Clipboard Font Alignment 31 : x for A B C D E F G to 23.00% of sales. If that is to be achieved, what would be the sales in units in 20x2? H ST / / II / Sales in units (Round up to zero places, ### ### units) 30.566 units {6.01} If the company believed that it could only sell 25,000 lamps, what would the new selling price have to be so that the new contribution margin per unit is equal to last year's contribution margin per unit? 5 New Selling Price (Round up to two places, S########) 1 {6.02} 16. For 20x2 the selling price per lamp will be $45.00. How many units must be sold to generated a net income of $200,000? 4 5 6 7 CO 9 10 11 12 13 14 15 16 17 18 Pres... EADY 11 Type here to search o e A hp
