DO 9 files. Save H B 1 Dominic Basle 2 5801 3 4 PART 1 Fixed and Variable Cost Determinations 15 Unit Cost Calculations 5 inal het et 1 16 17 The projected cost of a lamp is calculated based upon the projected increases or decreases to 18 current costs. The present costs to manufacture one lamp are: 19 29 Lamp Kit: $16.0000000 per lamp 32 Direct Labor 2.0000000 per lamp (4 lampu/hr) 33 Variable Overhead: 2.0000000 per lamp 43 Fixed Overhead 10.0000000 per lamp (based on normal capacity of 25,000 lamps) 44 45 Cost per lamp $30.0000000 per lamp 46 47 Expected increases for 20x2 57 When calculating projected increases round to TWO (50.00) decimal places. 58 59 1. Material Costs are expected to increase by 3.50% 60 61 2. Labor Costs are expected to increase by 4.50% 71 72 3. Variable Overhead is expected to increase by 2 50% 73 74 4. Fixed Overhead is expected to increase to $270.000 11 13 12 9 5 3 6 7 NON98% 9B 1 3 10 Close 09 o ch 2 5001 3 4.4 For 20x2 the selling price per lamp will be $45.00 the variable cost increase by $450 a unt how many lamps 5 must be sold to breakeven? 6 7 8 11 12 13 14 15 18 19 20 Breakeven sales in units (Since we cannot sell part of a unit round up to the next und if needed 21 22 255 For 20x2 the selling price per lamp will be $4500. If the variable cost decreased by $4.50 and how many lamps 26 must be sold to breakeven? 27 28 29 2 3 4 5 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed 1501) (602) 36 If for 20x2 the selling price per lamp is increased to $49.50 a unit how many lamps must be sold to breakeven? 1. Present 14 15 16 13 12 11 5 G 10 7 8 STO e G Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed 33 34 35 36 396 40 41 42 43 46 47 48 If for 20x2 the selling price per lamp is increased to 549 50 a unit how many lamps must be sold to breakeven? (5.02) 49 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit it needed (605) 50 53 54 55 56 7 7 0 1 2 3 If for 20x2 the selling price per lamp is decreased to 540.60 a unit how many lamps must be sold a to breakeven? (609 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed res