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1/ in calculating further process for example dec 13 quation 1 part a
The formula used is Selling price of spilit – selling price of further process – variable cost of further process?Am not sure i just analyze it by myself .
2/ in dec 13 question two part a
For calculating factory cast
why did we divide over 2700 hours and not using 12000000 figure directly.Part b of same question ( optimum production mix)
I didnt understand how to calculate number of units of large panels
2700-600/1.4 ??1. Yes. The benefit from further process is the extra revenue less the extra variable costs.
2. When calculating the TAR, the factory cost is always calculated per hour. (It will help you to watch my free lectures on throughput accounting)
We take the hours left (after producing the small panels that we have to per the contract) and divide by the hours needed per large panel.
Question 5 in june 13 exam part A
How we calculate salaries I didnt understand ?
And why dividing by 2 ?In future you must start a new thread when asking about a different topic (the thread is headed up Dec 13, but this question is about the Jun 13 exam).
Note 2 of the question says that one teacher has left, so this reduces the salaries by 26,000.
It also says that on 1 December, salaries increase by 2%, so for six months of the year they are at the current rate, and for six months they are 2% higher. (Dividing by 2 for each is calculating for half a year)
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