Question
This is activity-based costing of Logistic Industry per MONTH. Activity Cost Pools/ month VND Operating salaries+dockers 9.020.000.000 Blue collar salaries 5.640.000.000 White collar salaries 1.880.000.000
This is activity-based costing of Logistic Industry per MONTH.
| Activity Cost Pools/ month | VND |
| Operating salaries+dockers | 9.020.000.000 |
| Blue collar salaries | 5.640.000.000 |
| White collar salaries | 1.880.000.000 |
| Subcontracted/ temporary dockers | 1.500.000.000 |
| Maintenance/ Repairs | 400.000.000 |
| Maintenance | 320.000.000 |
| Repairs | 80.000.000 |
| Energy | 500.000.000 |
| Electricity | 200.000.000 |
| Fuel | 300.000.000 |
| Rental | 125.000.000 |
| Cranes | 93.750.000 |
| Equipment | 31.250.000 |
| General Operations | 960.000.000 |
| Terminal security + ISPS | 70.000.000 |
| Damages and litigation | 20.000.000 |
| Insurance | 800.000.000 |
| Cleaning (yard or container) | 10.000.000 |
| IT/TOS | 50.000.000 |
| Others | 10.000.000 |
| Admin.SW&B | 4.300.000.000 |
| Salaries | 50.000.000 |
| Travel, trainings, entertainment | 4.200.000.000 |
| Telecommunications & IT | 10.000.000 |
| Marketing/ Reception/ Advertising | 10.000.000 |
| Audit fee/ Legal | 10.000.000 |
| Others expense | 20.000.000 |
| License and Mgnt fees, Dues to PA | 50.000.000 |
| Concession fee fix | 25.000.000 |
| Concession fee vaiable | 5.000.000 |
| Port authority (Dues) | 10.000.000 |
| Management fee | 10.000.000 |
| Transportation to/ Fr port | 50.000.000 |
| Others | 100.000.000 |
| TOTAL COST | 15.505.000.000 |
| Units sold/ year | 587.000 |
Required
Calculate the COST OF GOODS SOLD PER YEAR and BREAK-EVEN POINT and then give conclusion and recommendation.
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The calculation is 15505000000 587000 2657319 The breakeven point is also calculated incorrectly T...
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Managerial Accounting
Authors: Ray H. Garrison, Eric W. Noreen, Peter C. Brewer
12th Edition
978-0073526706, 9780073526706
