Question 10 : What is the overall purchase cost of the batches of CBVB components consumed in January N+1 ? All figures are exclusive of tax. The company velo-buro assembles bicycles that can also be used in the office as a workstation, so that you can pedal while using your computer. Even if the employee has a conventional pffice desk, this allows him or her to combat the negative effects of a sedentary lifestyle by spending a few moments on the Velo-buro during the day. This is the name the company has given to its product. The company was established on 1 le January N with a total staff of 24 people in all functions. As the company is in its start-up phase, it assembles bikes to order and therefore has no inventories of finished products or components. All the bikes sold in a month were therefore as sempled in the same month. PART ONE In January N, the company sold 155 velo-buros at a unit price of 2,100. For this level of activity, it incurred the following expenses: - Component Batches (CBVB) used for the assembly of the Velo-Buros (CB for Confponent Batch and VB for Velo-buro): 170,500. - Staff costs including social charges (always for one month) : 1director:6,0003executives:4,500perperson20workers:3,000perperson All employees, whoever they are, are hired on a full-time basis, there is no part-fime work. - Other expenses (still per month): - Renti 620,000 - Depreciation: c15,000 - Other fixed costs: 10,500. In February N, the company sold 160 Velo-buros. Even if several workers are involved in the production of the same Velo-buro, it is con sidered that a worker can produce a maximum of 8 vlo-buros per month. in March N, the company sold (and therefore manufactured) 181 velo-buros. it therefore had to hire workers, under the contractual and financial conditions mentioned above. Alt the following data refer to lanuary N+L. In fact, one batch of CBVB components is required for each Velo-buro manufactured. In year N, the price of electricity soared, and the company finally developed and launched a new model at the end of N : the velo-Watt. This is in fact a Velo-buro, but when used as a workstation it also generates electricity according to the pedalling power of the user. This electricity produced can, of corse, be used to power the computer on the workstation, but it can also be fed into the company's general electricity network (va a simple standard socket) and thus reduce the need to use the energy supplier. Here too, a batch of components is required per velo-watt (called CBVW with CB for Component Batch and VW for velo-watt, which is more expensive than the CBVB. The company has now adopted a 'normal' operation process, l.e. it now has inventories of finished bikes (for both models) and also inventories of components (again for both models). Due to the launch of the velo-watt and the development of sales of the velo-buro, the company hired a lot of people and also increased its other foxed costs. On the other hand, it has changed is organisation: it now has a production line for velo-buros and another line for velo-wats, and each worker is exclusively assigned to one line. As a result, for the month of lanuary N+1, the cost of one worker hour (including charges) on the velo-buro line is 620 . For the same month, the cost of a worker's hour (including chargef) on the Vlo-watt line is 624 . This is because this line requires more skills from the workers. In the velo-buro line, 18 worker hours are needed to assemble a bike, in the Vello-watt lhe, it takes 22 worker houn to assemble a bicycle. Thus, on 1 - lanuary N+1, is inventories were as follows: - 120 batches in CEVE components for a total amount of 139,380. - 60 batches of CBVW components for a total amount of 677,700 . - 160 velo-buros for a tons amount of 6246,490 . - 80 velo-watts for a total amount of 6160,200. All inventories are valued at weighted average unit cost. The company is organised into 5 departments: - Maintenance - Purchasing Cost ditiver, the number of batches of components purchased. - velo-buro production line (VB linek Cost driver, the number of VB bikes assembled. - Velo-watt production line (VW line) Cost driver, the number of VW bikes assembled. - Distribution Cost driver, the number of bikes sold. For the month of lanuary N+1, the indirect costs are as follows - Maintenance: 620,000 - Purchasing t10,000 - Velo-buro production line (VB line): 620,000 - Velo-watt production line (WW line) 625,000 - Distribution: 643,000 VIEU Elonore Aa mventories are varuea ant weignoed averace unit cont. The company is organised into 5 gepartments: - Maintenance - Purchasing Cost driver, the number of batches of components purchased. - Veloburo produation line (Ve line) Cost driver, the number of Ve bikes asembled. - Velo-wan production line (VW line) Cost driver, the number of W bikes asempled. - Distibution, Cont diver, the munber of blies sold. For the month of January N+1, the indirect costs are as follows - Maintenance 620,000 - Purchasing 610,000 - Velo-buro groduction line (VB line): 620,000 - Velo-watr production line (WW line): 625,000 - Ditnbution: 643,000 Maintenance woris 10sifor Purchalinc, 40s for the Ve line, 40s for the ww line and 10s for Distributise. In lamuary N+1, the company purchased 250 batches of CBVB components at a unit orice of C1.150. For the Velo-watss, it purchased 150 batches of CeVW at a unit price of Cl300. In the same month, it assembled 200 velo-buros and 100 velo-want. The sales of this moeth of ianuary No1 in volume were the followine: - Veloburos: 215 - vello-wams 85. In view of the inflation that weighs on the compuny/s various expenseL, from 1 - lanuan/ NaI. the selling price of the Velobburo was set at 6,300 and that of the velo-wact at 6,700 . Sales representatives receive a commision of fioo for the sale of a Wio-buro and caoof tor the sale of a Velo-watt. You give a numerical answer, without commas between thousands and units, without decimals. without the word "c" and without spaces between your figures. Answer: Question 10 : What is the overall purchase cost of the batches of CBVB components consumed in January N+1 ? All figures are exclusive of tax. The company velo-buro assembles bicycles that can also be used in the office as a workstation, so that you can pedal while using your computer. Even if the employee has a conventional pffice desk, this allows him or her to combat the negative effects of a sedentary lifestyle by spending a few moments on the Velo-buro during the day. This is the name the company has given to its product. The company was established on 1 le January N with a total staff of 24 people in all functions. As the company is in its start-up phase, it assembles bikes to order and therefore has no inventories of finished products or components. All the bikes sold in a month were therefore as sempled in the same month. PART ONE In January N, the company sold 155 velo-buros at a unit price of 2,100. For this level of activity, it incurred the following expenses: - Component Batches (CBVB) used for the assembly of the Velo-Buros (CB for Confponent Batch and VB for Velo-buro): 170,500. - Staff costs including social charges (always for one month) : 1director:6,0003executives:4,500perperson20workers:3,000perperson All employees, whoever they are, are hired on a full-time basis, there is no part-fime work. - Other expenses (still per month): - Renti 620,000 - Depreciation: c15,000 - Other fixed costs: 10,500. In February N, the company sold 160 Velo-buros. Even if several workers are involved in the production of the same Velo-buro, it is con sidered that a worker can produce a maximum of 8 vlo-buros per month. in March N, the company sold (and therefore manufactured) 181 velo-buros. it therefore had to hire workers, under the contractual and financial conditions mentioned above. Alt the following data refer to lanuary N+L. In fact, one batch of CBVB components is required for each Velo-buro manufactured. In year N, the price of electricity soared, and the company finally developed and launched a new model at the end of N : the velo-Watt. This is in fact a Velo-buro, but when used as a workstation it also generates electricity according to the pedalling power of the user. This electricity produced can, of corse, be used to power the computer on the workstation, but it can also be fed into the company's general electricity network (va a simple standard socket) and thus reduce the need to use the energy supplier. Here too, a batch of components is required per velo-watt (called CBVW with CB for Component Batch and VW for velo-watt, which is more expensive than the CBVB. The company has now adopted a 'normal' operation process, l.e. it now has inventories of finished bikes (for both models) and also inventories of components (again for both models). Due to the launch of the velo-watt and the development of sales of the velo-buro, the company hired a lot of people and also increased its other foxed costs. On the other hand, it has changed is organisation: it now has a production line for velo-buros and another line for velo-wats, and each worker is exclusively assigned to one line. As a result, for the month of lanuary N+1, the cost of one worker hour (including charges) on the velo-buro line is 620 . For the same month, the cost of a worker's hour (including chargef) on the Vlo-watt line is 624 . This is because this line requires more skills from the workers. In the velo-buro line, 18 worker hours are needed to assemble a bike, in the Vello-watt lhe, it takes 22 worker houn to assemble a bicycle. Thus, on 1 - lanuary N+1, is inventories were as follows: - 120 batches in CEVE components for a total amount of 139,380. - 60 batches of CBVW components for a total amount of 677,700 . - 160 velo-buros for a tons amount of 6246,490 . - 80 velo-watts for a total amount of 6160,200. All inventories are valued at weighted average unit cost. The company is organised into 5 departments: - Maintenance - Purchasing Cost ditiver, the number of batches of components purchased. - velo-buro production line (VB linek Cost driver, the number of VB bikes assembled. - Velo-watt production line (VW line) Cost driver, the number of VW bikes assembled. - Distribution Cost driver, the number of bikes sold. For the month of lanuary N+1, the indirect costs are as follows - Maintenance: 620,000 - Purchasing t10,000 - Velo-buro production line (VB line): 620,000 - Velo-watt production line (WW line) 625,000 - Distribution: 643,000 VIEU Elonore Aa mventories are varuea ant weignoed averace unit cont. The company is organised into 5 gepartments: - Maintenance - Purchasing Cost driver, the number of batches of components purchased. - Veloburo produation line (Ve line) Cost driver, the number of Ve bikes asembled. - Velo-wan production line (VW line) Cost driver, the number of W bikes asempled. - Distibution, Cont diver, the munber of blies sold. For the month of January N+1, the indirect costs are as follows - Maintenance 620,000 - Purchasing 610,000 - Velo-buro groduction line (VB line): 620,000 - Velo-watr production line (WW line): 625,000 - Ditnbution: 643,000 Maintenance woris 10sifor Purchalinc, 40s for the Ve line, 40s for the ww line and 10s for Distributise. In lamuary N+1, the company purchased 250 batches of CBVB components at a unit orice of C1.150. For the Velo-watss, it purchased 150 batches of CeVW at a unit price of Cl300. In the same month, it assembled 200 velo-buros and 100 velo-want. The sales of this moeth of ianuary No1 in volume were the followine: - Veloburos: 215 - vello-wams 85. In view of the inflation that weighs on the compuny/s various expenseL, from 1 - lanuan/ NaI. the selling price of the Velobburo was set at 6,300 and that of the velo-wact at 6,700 . Sales representatives receive a commision of fioo for the sale of a Wio-buro and caoof tor the sale of a Velo-watt. You give a numerical answer, without commas between thousands and units, without decimals. without the word "c" and without spaces between your figures