A company manufactures soft drinks that passes ijts product through four processes and its cirretly operating at optimal capacity.

WashingfillingcappingLabelling

Time per dozen units6 mins3 mins1.52 mins

Machine hours available1200700250450

The data selling price is $.60 the direct material is $.18 the direct labour is .02 these all cost are for per unit. Fixed cost is $4120.

Which process is bottleneck.

The selling price of a aisle is set at $550 for each unit and sales for the coming year are expected to be 800 units. If a return of 30% on the investment of $500000 will be required in the next year what would be the target cost fro each unit.

Product is made in a production process where machine time is a bottleneck resource.One unit production takes 0.25 machine hours. Selling price is $30 material cost is $10 labour is $14 per hour and other overheads are $7. In throughput accounting what is the return per factory hour.

The company manufactures a product the selling price of the product is $50 per unit and a material cost of$14 and labour cost of $10 per unit.The budgeted labour hours are 18000. The factory overheads are $1620000 per annum. The machine time is the bottleneck and the product needs 0.05 hours of machine time produced.The max capacity of machine is 6000 hrs per annum.

How we can calculate the througput accounting ratio.

Which two of the following cost are likely to rise when just in time manufacturing is introduced.

Set up cost

Material handling cost

Material storage cost

Customer order cost

A company's fixed overheads are absorbed on budgeted production and sales of 10000 units per year. The staff receive a commission of 5% of sales revenue.

The selling price per unit is $60 ,material cost is 12 direct labour cost 15 variable overhead is 3 and the fixed overhead is 15. Calculate the margin of safety.

The Masoom's company has fixed cost of $1300000 and the variable cost is 55% of sales upto a level of $1500000 but at higher volumes of production and sales and for the incremental production units the variable cost falls to 52% of sales.How we can calculate the breakeven point in sales revenue.

A computer model that uses random numbers is known as which of the following

Probability analysis

Sensitivity analysis

Simulation modelling

Stress testing