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Cost Accounting - Assignment

   

Added on  2020-10-22

11 Pages2568 Words275 Views
COST ACCOUNTING
Cost Accounting - Assignment_1
TABLE OF CONTENTSPART 1............................................................................................................................................33.1 Changing in profit (proposal A)............................................................................................53.2 Calculating BEP in units and sales revenue (proposal A).....................................................54.1 Change in profit (proposal B)...............................................................................................64.2 Calculating BEP in units and sales revenue (proposal B).....................................................65.1 Change in profit (proposal C)...............................................................................................75.2 Calculating BEP in units and sales revenue (proposal C).....................................................76. Recommendations...................................................................................................................87. Non financial issues to be considered before taking decision making....................................8PART 3............................................................................................................................................88. Contribution margin analysis on basis of opportunity cost and revenues...............................89. Report on basis of new export order.......................................................................................9REFERENCES..............................................................................................................................10
Cost Accounting - Assignment_2
PART 1(million)Per unit priceunits sold(million)Sales revenue9603003.2Cost of salesvariable assembly materials249.6783.2Variable labor128403.2Factory overheads – variable115.2363.2- fixed43-782.213.43753.2Gross profit177.8selling overhead –commission (variable)38.4123.2- fixed10833.753.2Administration overhead –fixed20-166.4Net profit11.4Total Contribution marginTotal sales –total variablecosts428.8Contribution margin per unitsales price –variable costper unit134BEP (units)Fixed cost /contributionmargin per unit1.27BEP (sales)Break evenpoint in units *sales price382.83
Cost Accounting - Assignment_3
(million)costunitSales revenue7203003002.4Cost of salesvariableassemblymaterials187.2782.4Variablelabour96402.4Factoryoverheads –variable86.4362.4- fixed43597.4Gross profit122.6720sellingoverhead –commission(variable)38.4162.4- fixed108452.4Administrationoverhead –fixed20166.4Net profit-43.8Total ContributionmarginTotal sales – totalvariable costs312Contribution margin perunitsales price – variablecost per unit146BEP (units)Fixed cost /contribution marginper unit1.17BEP (sales)Break even point inunits * sales price351.36
Cost Accounting - Assignment_4

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