Task 6.

The following are consumed for the production of one unit:

18 kg of material A (price 1 / kg and 3 m2) material B (price 2 / m2)

Direct labour per unit of product

Estimated (planned) variable overheads per year

Estimated (planned)fixed overheads and general operating expenses per year

Responsibility centre 1:

20 hours; rate 0,30/h ============ Responsibility centre 2:

30 hours; rate 0,50/h

Responsibility centre 1: 14,000, Direct labour

70,000 h ============= Responsibility centre 2: 21 000, Direct labour

180 000 h

Production costs - 100,000

Selling expenses -30 000

Administration expenses -15 000

Calculates:

1. variable production costs per unit 2. unit cost of production

3. full cost of one unit

Task 6. The following are consumed for the production of one unit: 18 kg of material A (price 1 / kg and 3 m2) material B (price 2 / m2) Direct labour per Estimated (planned) Estimated unit of product variable overheads (planned)fixed per year overheads and general operating expenses per year Responsibility Responsibility centre Production costs - centre 1: 1: 14,000, 100,000 20 hours; rate Direct labour 0,30/h 70,000 h Selling expenses -30 000 Responsibility Responsibility centre centre 2: 2: 21 000, Administration 30 hours; rate Direct labour expenses -15 000 0,50/h 180 000 h Calculates: 1. variable production costs per unit 2. unit cost of production 3. full cost of one unit =========