A manufacturing company produces 6000 mobile phones to the market. Their presenting following budgeted overheads for

Department

Budgeted overheads ()

Overhead absorption base

Assembling

24000

3000 Labor hours

Programing

65000

3000 Labor hours

Machining

60000

5000 Machine hours

packing

85000

1000 Labor hours

They are paying 40% on the selling and administration cost based on the factory cost

For the material company spend 6000

Labor hours

600hrs of Assemble 6.00 per hour

800hrs of Programing 7.25 per hour

100hrs of machining 3.75 per hour

150hrs of packing 6.50 per hour

800 paid as testing cost of the phone. Company booked 1000 Program Hours and 200 machine Hours in the production facility for the manufacturing process.

Calculate the total cost of the batch and the unit cost

If there is a selling price of 70 what is the profit/ loss per unit and what is the total profit/ loss of the productionvA manufacturing company produces 6000 mobile phones to the market. Their presenting following budgeted overheads for

Department

Budgeted overheads ()

Overhead absorption base

Assembling

24000

3000 Labor hours

Programing

65000

3000 Labor hours

Machining

60000

5000 Machine hours

packing

85000

1000 Labor hours

They are paying 40% on the selling and administration cost based on the factory cost

For the material company spend 6000

Labor hours

600hrs of Assemble 6.00 per hour

800hrs of Programing 7.25 per hour

100hrs of machining 3.75 per hour

150hrs of packing 6.50 per hour

800 paid as testing cost of the phone. Company booked 1000 Program Hours and 200 machine Hours in the production facility for the manufacturing process.

Calculate the total cost of the batch and the unit cost

If there is a selling price of 70 what is the profit/ loss per unit and what is the total profit/ loss of the production