g) Calculate the post - calculated manufacturing cost of the product XY734 in the year 2020, according to surcharge calculation model that Polaris AB uses.

h) What would the post-calculated manufacturing cost of the XY734 amount to if the company instead used a division calculation?

i) Which of the calculation models in data g (surcharge calculation) and h (division calculation) would you recommend Polaris AB to use? Motivate your answer.

j) The company's new economist (Ida) spoke the other day with the CEO (Rolf) regarding the charge bases that used in the company. Ida wondered if it was not time to review these to increase if possible the precision of the calculations. Rolf then replied that he had a hard time seeing the reason for this "because of course always in industrial companies use direct materials as a basis for distribution material costs and direct salary to allocate manufacturing costs. That's what we're always done and that is what we will always do . Discuss Rolf's answers!

Outcome: Costs 2020: the factory (all amounts in 1000SEK) Manufacturing department Manufacturing Painting Assembly Purchase Total Kit Commanly Material XY734 800 2600 135 50 180 1 600 Commanly 20 1 000 800 Commanly 30 400 Monthly salary 800 900 1 215 7300 950 620 Depreciation 100 50 Rent 500 50 Electrical 200 23 263 70 40 357,5 1 517,5 Various 100 171,75 725 Amount 3 400 1 780 935 2 620 957,5 11 305,50 35 000 33 500 Number according to budget piece 20 000 5 000 4 500 10 000 9 000 Number according to outcome piece 20 000 Outcome: Costs 2020: the factory (all amounts in 1000SEK) Manufacturing department Manufacturing Painting Assembly Purchase Total Kit Commanly Material XY734 800 2600 135 50 180 1 600 Commanly 20 1 000 800 Commanly 30 400 Monthly salary 800 900 1 215 7300 950 620 Depreciation 100 50 Rent 500 50 Electrical 200 23 263 70 40 357,5 1 517,5 Various 100 171,75 725 Amount 3 400 1 780 935 2 620 957,5 11 305,50 35 000 33 500 Number according to budget piece 20 000 5 000 4 500 10 000 9 000 Number according to outcome piece 20 000