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10 11 PART 2 Cost Volume Relationships - Profit Planning Big is begin work on the forward to your based on the wings No enter that we can are of you have to round were colturhus endast may be find the rumbord de mutiply by the 17 TA For rice per il 566.00 Wibmando ch (5.00) Cartin Margin periodo Carson Margin (Round of the For 22 the price per lamp wil 500 Theredemis 2000 W . 1.00 For 200 twee will be col,000.00 how many 22.8888 Introduction FAO 02 A 3 000 esc 80 H E102 fx A D 3 4 PART 1 Fixed and Variable Cost Determinations 12 Unit Cost Calculations 11 56 13 14 The projected cost of a lamp is calculated based upon the projected increases or decreases to 15 current costs. The present costs to manufacture one lamp are: 22 178 Lame Kit $16.0000000 per lamp 26 Direct Labor 2.0000000 per lamp (4 tampa/hr.) 33 Variable Overhead: 2.0000000 per lamp 34 Fixed Overhead 10.0000000 per amp based on normal capacity of 25,000 lamps) 35 36 Cost per lamp: 330.0000000 perlamp 37 46 Expected increases for 20x2 45 When calculating projected increases round to TWO (50.00) decimal places 46 47 1. Material Costs are expected to increase by 6.00% 55 2. Labor Couts are expected to incream by 2.00% 57 2 Variable Overhead is expected to increase by 5 50% 58 4. Fixed Overhead is expected to crease to $200,000 66 67 5. Fored Administrative expenses an expected to increase to $56,000. 68 60 6. Variable seiling expenses (measured on a pertama bans) are expected to increase by 3.50% 7. Fixed selling expenses are expected to be $25,000 - 2012 0 6. Variable administrative expense measured a perlumbani) am expected to Increase by 0,00% to On the following schedule develop the fotowing figures 1- 2012. Projected Vanable Manufacturing Unit Cout of a lamp Dt 2. 2012 Projected Vanablu Unit Cost per lume 100 - 200 Propected Fored Costs 101 Introduction FAQ 2 59 70 77 78 79 15 95 20 000 000 os 10 11 PART 2 Cost Volume Relationships - Profit Planning Big is begin work on the forward to your based on the wings No enter that we can are of you have to round were colturhus endast may be find the rumbord de mutiply by the 17 TA For rice per il 566.00 Wibmando ch (5.00) Cartin Margin periodo Carson Margin (Round of the For 22 the price per lamp wil 500 Theredemis 2000 W . 1.00 For 200 twee will be col,000.00 how many 22.8888 Introduction FAO 02 A 3 000 esc 80 H E102 fx A D 3 4 PART 1 Fixed and Variable Cost Determinations 12 Unit Cost Calculations 11 56 13 14 The projected cost of a lamp is calculated based upon the projected increases or decreases to 15 current costs. The present costs to manufacture one lamp are: 22 178 Lame Kit $16.0000000 per lamp 26 Direct Labor 2.0000000 per lamp (4 tampa/hr.) 33 Variable Overhead: 2.0000000 per lamp 34 Fixed Overhead 10.0000000 per amp based on normal capacity of 25,000 lamps) 35 36 Cost per lamp: 330.0000000 perlamp 37 46 Expected increases for 20x2 45 When calculating projected increases round to TWO (50.00) decimal places 46 47 1. Material Costs are expected to increase by 6.00% 55 2. Labor Couts are expected to incream by 2.00% 57 2 Variable Overhead is expected to increase by 5 50% 58 4. Fixed Overhead is expected to crease to $200,000 66 67 5. Fored Administrative expenses an expected to increase to $56,000. 68 60 6. Variable seiling expenses (measured on a pertama bans) are expected to increase by 3.50% 7. Fixed selling expenses are expected to be $25,000 - 2012 0 6. Variable administrative expense measured a perlumbani) am expected to Increase by 0,00% to On the following schedule develop the fotowing figures 1- 2012. Projected Vanable Manufacturing Unit Cout of a lamp Dt 2. 2012 Projected Vanablu Unit Cost per lume 100 - 200 Propected Fored Costs 101 Introduction FAQ 2 59 70 77 78 79 15 95 20 000 000 os