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The organizational structure of the activity of the company 'SAVONS DU SUD', specialized in the production and sale of artisanal soaps, is as follows: Production
The organizational structure of the activity of the company 'SAVONS DU SUD', specialized in the production and sale of artisanal soaps, is as follows: Production Department, Commercialization Department, and General Administration Department.Information related to management activity:The company produces two types of soaps: perfumed soaps and natural soaps nonperfumed Soaps are made from raw soap blocks. The 'Soap Melting' workshop produces perfumed soaps with lavender and nonperfumed soaps. Perfumed soaps consist of soap and lavender perfumecolorant. Nonperfumed soaps consist of soap and natural colorant.For the month of April, which corresponds to a full month of activity, you have the following information:a Initial stocks:Raw soap blocks: blocks of kg at euros per blockLavender perfumecolorant: liters at euros per literNatural colorant: liters at euros per literPerfumed soaps: units at euros per unitNatural soaps: units at euros per unitb Purchases for the month:Raw soap blocks: blocks of kg at euros per blockLavender perfumecolorant: liters at euros per literOutgoing Inventory are measured at the periodend in weighted average unit cost.The production during the period of scented soaps and natural soaps required the following:SCENTED SOAPS Raw materialsRaw soap bars barsDye perfumers mlNatural dye Direct Labor hrs at euroshr NATURAL SOAPS Raw materialsRaw soap bars barsDye perfumers Natural dye mlDirect Labor hrs at euroshr INDIRECT CHARGES Total indirect charges Gestion personnelGP GM AF M DGestion matrielGM GP Ap AF M DApprovisionsupply chainAPPurchase amountAtelier fonte iron workshopAFHeure de modMoulagemouldingMNO dunits manufacturedDistributionDturnoverAdministrationCot de production des produits vendusNOTE: GP AND GM ARE THE CHARGES TO BE REPARTITIONED TO OTHER CHARGESThe raw soap bars are melted in the cast iron workshop and are mixed with lavender perfumerdye for scented soaps and with natural dye for natural soaps. These products are transferred immediately, without storage to the "moulding" workshop to be transformed into readytosell soaps.Complicating the exercise??? The manufacture of a scented soap takes minutes in the cast iron workshop and that of a natural soap minutes.Sales of the month: Scented soaps: units at eachNatural soaps: units at euros eachTASK TO DOYou are asked to calculate the analytical result in full cost according to the analysis center method. To do this, you will need to successively establish:The table of Distribution of Indirect Costs Tablethe stock accounts of raw materials raw bars of soap, dyeperfumer,natural dyeThe Cost of Production Calculation TableFinished goods inventory accountsCalculation of distribution costsThe cost of production and the analytical result by product as well as the net result
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