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MANUFACTURING COSTING AND PLANNING
The production of each EnduroPro smart phone requires various materials and inputs. The table below lists the cost items and current monthly resource constraints for each of these materials and inputs in the financial year:
tableMaterialInputCost per unit RandstableResource constraint permonthCobaltR per kg kgOther Metals,R per kg kgLabourR per hour, hoursOther Materials,R per unit, units
RhinoCell allocates manufacturing overheads to its manufactured products based on labour hours. For the financial year, the budgeted total manufacturing overheads amount to R million and the total budgeted labour hours amount to hours.
Each EnduroPro Smart Phone requires the following quantities of each materialinput:
tableMaterialInputQuantity per smart phoneCobalt kgOther Metals, kgLabour hoursOther Materials, unit
