ILLUSTRATION 11 Three articles X, Y and Z are produced in a factory. They pass through two cost centres A and B. From the data furnished compile a statement for budgeted machine utilisation in both the centres. (a) Sales Budget for the year Annual Budgeted Opening Stock of Product Sales (Units) Finished Product Closing Stock (Units) Equivalent to 2 4,800 600 month sales Equivalent to 2 Y 2,400 300 month sales Equivalent to 2 2,400 800 month sales N N (b) Machine Hours per unit of products MACHINE HOUR RATE Product Cost Centres A B 30 70 Y 200 100 Z 30 20 (c) Total Number of Machines Cost centres: 284 B 256 Total 540 (d) Total working hours during the year: Estimated 2,500 hours per machind. ILLUSTRATION 11 Three articles X, Y and Z are produced in a factory. They pass through two cost centres A and B. From the data furnished compile a statement for budgeted machine utilisation in both the centres. (a) Sales Budget for the year Annual Budgeted Opening Stock of Product Sales (Units) Finished Product Closing Stock (Units) Equivalent to 2 4,800 600 month sales Equivalent to 2 Y 2,400 300 month sales Equivalent to 2 2,400 800 month sales N N (b) Machine Hours per unit of products MACHINE HOUR RATE Product Cost Centres A B 30 70 Y 200 100 Z 30 20 (c) Total Number of Machines Cost centres: 284 B 256 Total 540 (d) Total working hours during the year: Estimated 2,500 hours per machind