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F 6 Unit Cost Calculations 2 11 42 43 44 51 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: 10 Lamp Kit: $16.0000000 per lamp 20 Direct Labor. 2.0000000 per lamp (4 lamps/hr.) 21 Variable Overhead: 2.0000000 per lamp 22 Fixed Overhead: 10.000.000 per lamp (based on normal capacity of 25,000 lamps) 29 30 Cost per lamp: $30.0000000 per lamp 31 32 Expected increases for 20x2 33 When calculating projected increases round to TWO ($0.00) decimal places. 40 41 1. Material Costs are expected to increase by 2.50%. 2. Labor Costs are expected to increase by 3.00%. 3. Variable Overhead is expected to increase by 4.50%. 52 4. Fixed Overhead is expected to increase to $265,000 5. Fixed Administrative expenses are expected to increase to $62,000. 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 4.00% 66 7. Fixed selling expenses are expected to be $37.000 in 20x2. 23 74 & Vanable administrative expenses (measured a per lamp basis) are expected to 75 increase by 4.50% 77 On the following schedule develop the following figures: 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp. 85 2- 20x2 Projected Variable Unit Cost per amp. 3- 20x2 Projected Fixed Costs. 53 54 55 62 63 64 65 76 84 86 87 95 96 97 98 99 A4 A5 > = Introduction FAQ A1 A2 A3 Calculation Mode: Automatic Workbook Statistics F 6 Unit Cost Calculations 2 11 42 43 44 51 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: 10 Lamp Kit: $16.0000000 per lamp 20 Direct Labor. 2.0000000 per lamp (4 lamps/hr.) 21 Variable Overhead: 2.0000000 per lamp 22 Fixed Overhead: 10.000.000 per lamp (based on normal capacity of 25,000 lamps) 29 30 Cost per lamp: $30.0000000 per lamp 31 32 Expected increases for 20x2 33 When calculating projected increases round to TWO ($0.00) decimal places. 40 41 1. Material Costs are expected to increase by 2.50%. 2. Labor Costs are expected to increase by 3.00%. 3. Variable Overhead is expected to increase by 4.50%. 52 4. Fixed Overhead is expected to increase to $265,000 5. Fixed Administrative expenses are expected to increase to $62,000. 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 4.00% 66 7. Fixed selling expenses are expected to be $37.000 in 20x2. 23 74 & Vanable administrative expenses (measured a per lamp basis) are expected to 75 increase by 4.50% 77 On the following schedule develop the following figures: 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp. 85 2- 20x2 Projected Variable Unit Cost per amp. 3- 20x2 Projected Fixed Costs. 53 54 55 62 63 64 65 76 84 86 87 95 96 97 98 99 A4 A5 > = Introduction FAQ A1 A2 A3 Calculation Mode: Automatic Workbook Statistics
