Practical task A
The company produces and sells two products and at a sale price of and respectively.
Production and processes
a During production, each product undergoes two processes, A and B
b During process product needs to be treated for hours and product for hours.
c In process product takes hour to process and product takes hours.
d Work performed in process is paid at the rate of per hour, process per hour.
Both products are made of materials and ; the quantity of each of these materials required for the manufacture of a unit of the product is:
A royalty of EUR per unit is paid for the production of product according to the license
Annual sales volume: product units; product units
Sellers receive a commission of of revenue.
Packaging material costs for product and for product
The cost of transporting the product to the consumer is for product and for product
Advertising expenses are of revenue
:
LTE
Task Adoc
Other overhead annual costs are:
C
Indirect wages
Process A
Process B
Warehouse Storage
Canteen
Indirect materials
Process A
Process B
Warehouse Storage
Canteen
Building rent
Equipment depreciation.
Lighting costs
Insurance costs:
Buildings
Employees rate is of salary Heating costs
Total
amount.
Table
tabletableResponsibilityCentrestableAreaoccupiedsqmetrestableBook valueofmachinery