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5 The projected cost of a lamp is calculated based upon the projected increases or decreases to current costs. The present costs to manufacture one lamp are: 4 5 Lamp Kit: $16.0000000 per lamp 18 Direct Labor 2.0000000 per lamp (4 lamps/hr.) 23 Variable Overhead 2.0000000 per lamp 24 Fixed Overhead 10.0000000 per lamp (based on normal capacity of 25,000 lamps) 25 26 Cost per lamp $30.0000000 per lamp 27 32 Expected increases for 20x2 33 When calculating projected increases round to TWO ($0.00) decimal places 34 35 1 Material. Caso A B C Direct Labor: Variable Overhead: Fixed Overhead: D E F G H 2.0000000 per lamp (4 lamps/hr.) 2.0000000 per lamp 10.0000000 per lamp (based on normal capacity of 25,000 lamps) Cost per lamp $30.0000000 per lamp Expected increases for 20x2 When calculating projected increases round to TWO ($0.00) decimal places. 7 5 1. Material Costs are expected to increase by 3.50% 6 -1 2. Labor Costs are expected to increase by 5.00%. 2 13 3. Variable Overhead is expected to increase by 6.00% 44 45 4. Fixed Overhead is expected to increase to $260,000. 50 51 5. Fixed Administrative expenses are expected to increase to $58,000 52 53 6. Variable selling expenses (measured on a per lamp basis) are expected to increase 54 by 4.50% 59 60 7. Fixed selling expenses are expected to be $37,000 in 20x2. 61 62 8. Variable administrative expenses (measured a per lamp basis) are expected to 63 increase by 2.50% 68 69 On the following schedule develop the following figures: 70 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp 71 72 2- 20x2 Projected Variable Unit Cost per lamp 77 78 3. 20x2 Projected Fixed Costs FAO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Present Value Tables Ready D Accessibility investigate