Tham khảo tài liệu 'pearson education management accounting for decision makers_4', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 90 CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS business s products. Neither C nor D is incorporated into A or B. Costings per unit for the products are as follows A B C D Variable materials 15 20 16 17 Variable labour 25 10 10 15 Other variable costs 5 3 2 2 Fixed costs 20 8 8 12 65 41 36 46 Selling price per unit 70 45 There is an outside supplier who is prepared to supply unlimited quantities of products C and D to the business charging 40 per unit for product C and 55 per unit for product D. Next year s estimated demand for the products from the market in the case of A and B and from other production requirements in the case of C and D is as follows Units A 5 000 B 6 000 C 4 000 D 3 000 For strategic reasons the business wishes to supply a minimum of 50 per cent of the above demand for products A and B. Manufacture of all four products requires the use of a special machine. The products require time on this machine as follows Hours per unit A B C D Next year there are expected to be a maximum of 6 000 special-machine hours available. There will be no shortage of any other factor of production. Required a State with supporting workings and assumptions which quantities of which products the business should plan to make next year. b Explain the maximum amount that it would be worth the business paying per hour to rent a second special machine. c Suggest ways other than renting an additional special machine that could solve the problem of the shortage of special-machine time. Gandhi Ltd renders a promotional service to small retailing businesses. There are three levels of service the basic the standard and the comprehensive . On the basis of past experience the business plans next year to work at absolutely full capacity as follows Service Number of Selling Variable cost units of the service price per unit Basic 11 000 50 25 Standard 6 000 80 65 Comprehensive 16 000 120 90 EXERCISES 91 The business s fixed cost totals 660 000 a year. Each service takes
