Notwithstanding your answers so far, assume the following costs and resource drivers for the Mixing...
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Notwithstanding your answers so far, assume the following costs and resource drivers for the Mixing Centre: Cravings for Cakes Mixing Centre: Costs and resource drivers Costs Resource drivers Wages R450 000 Percentage of labour time Building costs 80 000 Floor space occupied Depreciation 100 000 Machine hours Consumables 50 000 Percentage of labour time Energy 160 000 Kilowatt hours Other 30 000 Percentage of labour time Total 870 000 U.B. Bright has identified the following activities that take place in the Mixing Centre, and estimates that they use the following percentage of labour time and floor space: Cravings for Cakes Mixing Centre: Activities and resource drivers used Activity Percentage of labour time Percentage of floor space Set up scales 20 5 Weigh ingredients 10 5 Load mixers 25 10 Operate mixers 30 50 Clean mixers 10 20 Move mixture to filling 5 10 Total 100% 100% The only activity that makes significant use of machinery (and therefore depreciation and energy) is 'Operate mixers'. Required: 2.1 Calculate the cost of each activity performed in the Mixing Centre. (20)
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