Practical task $4$A$.$

The company produces and sells two products $x$ and $Y$ at a sale price of $100$ and $300$ respectively.

Production and processes

$($a$)$ During production, each product undergoes two processes, $\text{'}$A$\text{'}$ and $\text{'}$B$\text{'}.$

b$)$ During process $"A",$ product $x$ needs to be treated for $2$ hours and product $Y$ for $4$ hours.

$($c$)$ In process $\text{'}B\text{'},$ product $x$ takes $1$ hour to process and product $Y$ takes $3$ hours.

d$)$ Work performed in process $"A"$ is paid at the rate of $4$ per hour, process $B-5$ per hour.

Both products are made of materials $C,D$ and $E$; the quantity of each of these materials required for the manufacture of a unit of the product is:

A royalty of EUR $1$ per unit is paid for the production of product $x($according to the license$).$

Annual sales volume: product $x-15,000$ units; product $Y-10,000$ units

Sellers receive a commission of $5\%$ of revenue.

Packaging material costs $1$ for product $x$ and $4$ for product $Y.$

The cost of transporting the product to the consumer is $2$ for product $x$ and $5$ for product $Y.$

Advertising expenses are $90,000(2\%$ of revenue$)$

$00$:$15$

LTE $9$

Task $4$ A$.$doc

Other $($overhead$)$ annual costs are:

C

Indirect wages

Process A$.$

$25000$

Process B$.$

$40000$

Warehouse $($Storage$)$

$20000$

Canteen

${10}_{?}$

${000}_{?}$

$95000$ Indirect materials

Process A$.$

$51510$

Process B$.$

$58505$

Warehouse $($Storage$)$

$1310$

${425}_{?}$

Canteen $8$

$119750$

Building rent $450000$

Equipment depreciation.

$.\mathrm{.}140,000$ Lighting costs $50,000$

Insurance costs:

Buildings

$3,750$

Employees $($rate is $2\%$ of salary$).....\mathrm{.}12,000$ Heating costs

$4,500$

$660250$

Total

amount.

$875000$

Table $1.$

$\backslash$table$[[\backslash$table$[[$Responsibility$],[$Centres$]],\backslash$table$[[$Area$],[$occupied$,],[$sq$.],[$metres$]],\backslash$table$[[$Book value$],[$of$],[$machinery$,],[$