Acct Example Essay

1 . Expected Perimeter of Basic safety:

Sales Price per unit: 41, 240, 000/200, 1000 units

=$206. 2/unit

Va. Cost/unit: forty five, 411, 000/200, 000

= $202. 055/unit

Break-even product sales:

206. 2X = 202. 055X & $729, 000

4. 145X=729, 000

=175874. 5476 devices @ $206. 2/unit

=36, 265, 331. 72

MOS=Total sales – Break even revenue

=41, 240, 000-36, 265, 331. seventy two

=S4, 974, 668. a few

MOS (units)

=Sales(units) - break even quantity of models

200, 000-175874. 5476 products

=24, 125. 45 models

MOS as a percentage:

=MOS / Total sales

=4, 974, 668. 3/41, 240, 000

=. 1206…

=12. 06%

installment payments on your ) Anticipated cost per unit versus actual price per device

Expected Cost/unit:

VC+FC/units

forty, 411, 000+729, 000/200, 500

= $205. 70/unit

Genuine:

VC+FC/units

37, 412, 000+736, 000/180, 500

= $211. 93/unit

several. ( 1000s of US dollars)

| Common Cost| Versatile Budget| Actual| Flexible Price range Variance| | | (per unit)| (180, 000 units)| (180, 1000 units)| | | Revenue| $ 206. 2| bucks 37, 116| $37, 476| $360| Farrenheit

Variable Costs: | | | | |

Materials| | | | |

Flash memory| 27| some, 860| a few, 249| 389| U

App Process| 12. 75| you, 935| 1, 935| 0|

Chips-phones| 14. 05| 2, 529| 2, 529| 0|

Gyroscope| 2 . 60| 468| 468| 0|

almost eight other chips| 70. 95| 12, 771| 12, 643| 128| N

| 125. 35| twenty two, 563| 22, 824| 261| U

| | | | |

Adjustable supplies and tools| 62. 54| 10, 257. 2| 11, 305| 47. 8| U| Labor| | | | |

Assembly and packing| 13. 11| 2, 359. 8| 3, 092| 732. 2| U| Shipping| 1 ) 06| 190. 8| 191| 0. 2| U

| | | | |

Total variable cost| 202. 06| 36, 370. 8| thirty seven, 412| you, 041. 2| U| | | | | |

Set Costs: | | | | |

Manufacturer rent| | 400| 400| 0|

Machine depreciation| | 150| 150| 0|

Energy fee and taxes| | 52| 52| 0|

Supervision| | 127| 134| 7| U

Total Set Costs| | 729| 736| 7| U

| | | | |

Total Costs| | 37, 099. 8| 38, 148| 1, 048. 2| U

Net Income| | $16. 2| $(672)| $688. 2| U

some.

Material (Flash Memory)

Real Price (AP): $27 (Standard price) & $2 ( Increased cost from Samsung) = $29

Take note:

В· There was 1, 000 units of flash memory destroyed and thus would need to be replaced. Due to this unlucky event, Korean would need to boost the price of each unit simply by $2. 00 from putting in a shield to prevent this from being exposed to heat.

Standard Value (SP): $27 (States in the book, Exhibit 1)

Actual Amount (AQ): one particular, 000 units of additional flash memory & 180, 000 units of flash storage (existing) sama dengan 181, 500 units of flash recollection.

Notice:

В· one particular, 000 models of expensive memory were destroyed that kicks off in august and was also replaced in August.

Standard Amount (SP): 180, 000 products ( Real quantity in exhibit 3)

2. Assume that one particular iPhone 4 only uses one particular flash recollection.

AP (Actual Price)| $29

SP (Standard Price)| $27

AQ (Actual Quantity)| 181, 000 models

SQ (Standard Quantity)| one hundred and eighty, 000 devices

Calculations:

MPV = (AP-SP) x AQ

= (29 -27) x 181, 000= $362, 000 (U)

MUV sama dengan (AQ-SQ) X SP

sama dengan (181, 000-180, 000) X 27 = $27, 1000 (U)

Labor

Notes:

Since we do not know the dimensions of the total Real Quantity (AQ) of Labor hours we now have developed a brand new formula in the original formula of LPV= (AP-SP) X AQ.

AP X AQ| 3, 092 (EXHIBIT 3)

AQ X SP*| a few, 092 / 1 . a few = a couple of, 378. 462

SQ By SP| a couple of, 359. almost 8 (Based about part several flexible budget)

* We all divided it by 1 . 3 because it was set by the case that there was a 30% increase in the expected total labor cost, that was already implied in the a few, 092 set by exhibit three or more. That means that expected labor costs was 30% below 3, 092.

Measurements:

LPV (In thousands) sama dengan (AP – SP) Times AQ

= AP*AQ-AQ*SP

= 3, 092 – 2, 378. 462...



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