Font Alignmer A1Given Data P04 52 DE FGH UNTER COMPONENTS Star 100 Star 7Costs per unit 8Direct materials 9Direct labor 10Variable overhead 11 Fixed overhead 12 Total cost per unit 13 Price 14 Units sold 15 16 Additional Information: Variable overhead varies with quantitg of direct I 17Average wage rate per hour 18 Plant capacity (in direct labor-hours) 19 Current production fin direct labor-hours) 20 21Requirement a. Information: 150 130 $ 60 30 40 240 510 400 580 $ 4,000 2,000 40 20,000 10,000 Star 100 Star 150 23 24Units purchased 25 Selling price per unit 2,500 $400$500 26 27Requirement b. Information: Star 100 Star 150 29 30Units purchased 31 Selling price per unit 3,500 $ 400 $500 Requirement c. Information: 33 34 Stat 100 Star 150 3Units purchased 37 Selling price per unit 38Direct labor cost per hour 39 Increase in variable overhead cost per hour $ $400 $ 500 60 $ 10 $ 60 40 PO4-52 Given PO4-52 PO4-56 Given PO4-56 PO4-62 Arial Copy Format Painter | B 1 u-1-la-A-| ERE!Merge & Center Paste | ! Clipboard Font Alignment D14 UNTER COMPONENTS 6 7 Enter data in the shaded areas 8 Requirement a: 9 10 Labor hours required for special order 12 13 Model Labor cost Wage rate Labor hours per unitper hour per unit 14 Star 100 15 Star 150 16 17 18 19 Star 100 20 Star 150 21 Special order Total hours quantity required 23 24 Incremental profit (loss) on special order: 25 26Differential Revenues 27 Special order units 28 Selling price 29 Incremental Revenue 30Differential Costs 31Special order units 32 Total variable cost Star 100 Star 150 Total 33 Differential cost 34 Differential profit (loss) 36 Requirement b. P04-52 Given P04-52 P4-56 Given P O4-56 P4-62 Given PO4-6:2 Clipboard Font Alignment 37 38 39Labor hours required for special order 40 41 42 3 Star 100 Labor hours special order Total Star 150 45 47 If labor hours for 3,500 units exceed capacity, production will need 49 48 to be reduced on the product with the lowest contribution margin. 51Plant capacity (in direct labor-hours) 52 Capacity used for special order 53 Capacity available for regular orders 54 55 Compute contribution margin per hour for regular orders: 56 57 58 Revenue per unit 59 Variable cost per unt 60 Contribution margin per unit 61Direct Labor-hours per unit Star 1 Star 150 62 Contribution margih per hour 63 65 Compute contribution margin lost from regular sales 67 Lowest contribution margin per hour 68 Hours over capacity 69Total lost contribution margin P04-52 Given P04-52 P4-56Given P04-56 P04-62 Given P04-62 Clipboard Font Alignment D14 64 65 Compute contribution margin lost from regular sales Lowest contribution margin per hour 67 68 Hours over capacity 69 Total lost contribution margin 70 71 Total contribution margin with the special order 72 73 Special Order 74 75 Number of units 76 Special Order CM 77Regular production 78 CM per unit 79 Number of units Star 100 Star 150 CM per unit 80 Regular Orders CM Total contribution margin 81 82 83 84 Regular production Star 1 Star 150 85 CM per unit 86Number of units 87 Total contribution margin 89 Oifference in proft with specie 92 Requirement 93 94 Compute the total contribution margin with the special order 95 96Special OrderS Star 100 Star 150 CM per unit PO4-52 Given P04-52 P4-56 Gven P4-56 Po4-62 Given P04-62C 87 Diffevence in prot with speci 89 90 91 92 93 94 95 96 Special Order 97 98Number of unts 99 Total contribution margin 00 Regular production 01 CM per unit 102 Number of unts 103 Incremental cost 04 Total contribution margin 105 106 Additional direct-labor costs 0 Additional variable overhead 108 109 110 111 Difference in proft 112 Compute the total contribution margin with the special order Star 100 Star 150 CM per unit 113 114 115 116 PO4-52Given P04-52 Po4-56 Given P04-56 P4-62 Given P04-62 READY
