SE17.24 How to analyse ABW options LOS STAIRCASE 17.4 Use the information in SE17.23 combined with the following information to complete this exercise. Please note: Table 1 provides all the relevant information. Please read the 'Please note the following before undertaking any calculations' and 'The following information is provided to remove any technical electrical issues information included in Staircase 17.5 and apply any relevant information to this problem. Current lighting type and number Table 1 Item Size of office Particulars 60 square metres 2 sets of 2 x 40W tubes 2000 2 x 32W LED panel 3 200 320 lux Fluorescent Lumens per tube Proposed lighting replacement options LED panel Lumens per panel Australian workplace health and safety required average minimum level of office lighting Recommended lighting (lumens/m to achieve average minimum (because light disbursed across sq metres) Electricity price (per kWh) lincluding forecast increase) Lighting hours For office hours 640 lumens per sq metre $0.16 9am to 5p.m. A comparison of characteristics of the two proposed lighting replacement options is provided in Table 2. Table 2 Existing and Replacement Option's Existing Fluoros Required: After meeting with the office redesign and other construction consultants for a more open-plan office design, you have identified and compiled the following costs and benefits for TinCannery Ltd. Calculate the costs for the ABW option and the cost savings from the current fluorescent lighting method. SE17.23 How to analyse ABW options LOS STAIRCASE 17.4 TinCannery Ltd is considering the adoption of activity- based working (ABW). The new CEO wishes to change the current definition for working, that is, sitting at a desk. She wants to release the purchasing team, sales team, accounting and general administration employees from working behind a desk. TinCannery Ltd has three locations: Brisbane, Darwin and Auckland. In Brisbane. most office-bound employees travel 40 minutes to an hour each way to work. The sales team and purchasing team complete most of their customer contacts by email and texts, with some customer site visits by the sales team or customers coming into TinCannery's office. You have been asked as the organisation's management accountant to provide an internal email informal report about the possible adoption of ABW. The ABW-related work to be undertaken has a life expectancy of 10 years. TinCannery Ltd own the 60 square-metres building in Brisbane and can sub-lease 30 square metre after the proposed ABW reconstruction. However, it leases its premises in Darwin and Auckland and these leases have one to two years remaining. Pr Particulars Life expectancy Efficacy Lumens per bulb + Watts of a standard bulb lor panel) 2x2x36W Option 2x LED Tubes Panels 20000 50000 200 Cost of replacing per bulb/panel Standard bulb or panel wattage Cost of refurbishment of fittings per panel/tube $185.00 $175.00 $68.50 $105.00 80 32