Drilling GmbH" manufactures a wide variety of kitchen utensils, but has specialized in the production of kitchen knives, with which it is very successful. The product that is most in demand and produced with the greatest frequency is the "Chef's Kiss" luxury knife.

Particularly hard and wear-resistant steel is used, which costs 2,000 per ton when purchased. 500 g of steel are processed for each "Chef's Kiss" knife. First, the steel is milled into the required shape using a milling machine. The machine hourly rate of the milling machine is 40, with the process taking around 24 minutes per knife. The steel must then be precisely and finely ground to a sharp blade, which is also automatically done by a machine. She creates 4 blades per hour.

The grinding machine cost 200,000 when purchased 2 years ago, but now has a book value of only 100,000 due to past unscheduled depreciation. In the remaining useful life of 6 years, the machine is to be written off over time to a residual value of 10,000. The machine grinds with a power of 8 kW and has a running time of 1500 hours per business year. Electricity is purchased for 20 cents per kWh. In order to ensure constant quality, regular maintenance work on the machine is required, which amounts to 2500 per year. The machine takes up 5 square meters of space. The company pays a total rent of 5000 per month for the total area of 300 square meters. Other overheads chargeable to the machine amount to 1600 per fiscal year. Finally, an imputed interest rate of 6% p.a. a. recognized (average value method).

Metal handles are used as handles, which can already be purchased ready-made for 1.9 each. When the finished product is delivered, 1.5 variable costs per knife are incurred and administrative overheads are offset against the manufacturing costs at a surcharge rate of 28%.

a) Calculate the machine hourly rate of the grinding machine and state the individual cost components (in /hour). (6 points)

Depreciation: /hour

Electricity costs: /hour

Maintenance: /hour

Rent: /hour

Otherwise. Overhead: /hour

Interest: /hour

Machine hourly rate: /hour

In the following, assume a machine hourly rate of 23/hour for the grinding machine. (this does not necessarily correspond to the solution of a)).

b) Calculate the manufacturing and production costs per "Chef's Kiss" knife using the given hourly machine rate. Calculate the individual cost components (in /piece). (9 points)

Steel: /pc.

Milling: /pc.

Loops: /pc.

Handle: /pc.

Administration: /pc.

Delivery: /pc.

The manufacturing costs are /pc.

The cost price is /pc.