Professional Documents
Culture Documents
manufacturing labor costs Other indirect manufacturing costs Other indirect manufacturing costs Marketing, distribution, and customer-service costs Marketing, distribution, and customer-service costs Administrative costs
147,600 38,400 2,000 14,000 19,000 11,000 14,000 128,000 48,000 56,000
V V V V F V F V F F
Total Direct Material Inventory Total Cost Finished Good Inventory Total Units Revenue Sales per unit
Operating Income
142,000
Yeast Flour Packaging materials Depreciation on ovens Depreciation on mixing machines Rent on factory building Fire insurance on factory building Factory utilities Finishing department hourly laborers Mixing department manager Materials handlers in each department Custodian in factory Night guard in factory Machinist (running the mixing machine) Machine maintenance personnel in each department Maintenance supplies for factory Cleaning supplies for factory
Direct and Variable Cost Direct and Variable Cost Direct and Variable Cost Indirect and Fixed Cost Indirect and Fixed Cost Indirect and Fixed Cost Indirect and Fixed Cost Indirect and Variable Cost Direct and Fixed Cost Direct and Fixed Cost Direct and Fixed Cost Indirect and Fixed Cost Indirect and Fixed Cost Direct and Variable Cost Indirect and Fixed Cost Indirect and Fixed Cost Indirect and Fixed Cost
A B C D E F G H
Variable Indirect Variable Cost Direct Variable Cost Fixed Cost Indirect Fixed Cost Indirect Variable Cost Indirect Fixed Cost Indirect Fixed Cost
10 cents per minute 240 minute- $15 and 8 cents thereafter 510 minutes-$22 and 5 cents thereafter
100 minutes
Direct Material Direct Labor Indirect Cost Administrative Cost Marketing Exp Selling Exp Edu Total Cost
Assets Inventory Cash Total Assets Liabilites Owners Equity Liabilties & Equities
Normal Construction period Direct material costs Direct labor costs Direct labor-hours Indirect Cost Total Cost
Laguna Model
Mission Model
FebJune 2011 MayOct 2011 106760 127550 36950 41320 960 1050 48000 52500 191710 221370
Normal Direct Manufacturing Labor Hour Actual Direct Material Cost Actual Direct Manufacturing Labor Budgted Variable Overhead Cost Budgted Fixed Manufacturing Overhead Cost Total Cost Cost/Pool 0.5 7.5 16 12 10500
Actual Construction period Direct material costs Direct labor costs Direct labor-hours Indirect Cost Total Cost
Laguna Model
Mission Model
FebJune 2011 MayOct 2011 106760 127550 36950 41320 960 1050 38400 42000 182110 210870
1784