[acca.dina]

sir where is 10 hours paid?

[acca.dina]

A company manufactures a single product L, for which the standard material cost is as follows.

$ per unit
Material 14 kg ? $3 42

During July, 800 units of L were manufactured, 12,000 kg of material were purchased for $33,600, of
which 11,500 kg were issued to production.

SM Co values all inventory at standard cost.

What are the material price and usage variances for July?
sir I don’t understand. please help me

[acca.dina]

A unit of product L requires 9 active labour hours for completion. The performance standard for product
L allows for ten per cent of total labour time to be idle, due to machine downtime. The standard wage
rate is $9 per hour. What is the standard labour cost per unit of product L?
Sir I am don’t understand this question .

[acca.dina]

hi,
I am also preparing F2

[acca.dina]

finished products PS per unit TG per uni

x 12 12

y 6 8

direct materials:
desired closing inventory : X= 6000 kg Y=1000 kg
opening inventory : X=5000 kg Y=5000 kg

prepare the material usages budget.

i am unable to calculate. please help me.

[acca.dina]

department S T
allocated or apportioned fixed overhead $60,000 $100,000
total cost of direct materials used $120,000 $100,000
total productive labour hours 5000 10,000

a particular product ha the following variable cost.
Materials
department S 3 kg @ 4 per kg $12
department T 2 kg @ 4 per kg $8
Labour
department S 1/2 hour @10 per hour $5
department T 1and 1/2 @10 per hour $15
variable overheads 1 hour @5 per hour $5
———————— ———
total 45

if fixed overheads are absorbds on the basis of departmental material cost, the fixed overhead cost per unit is:

Sir i am unable to solve that math.Help me sir..

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rent:2000
rates:1000
plant insurance:1000
plant depreciation:10000
supervisor’s salary:7000
———–
total : 21000
department A department B department C
area 3800 3500 700
value of machinery($000) 210 110 80
number of employee 34 16 20

the total budgeted monthly fixed overhead cost for department C is:

Sir i am unable to solve that math.Please help me.

[acca.dina]

Thank you so much sir.

[acca.dina]

A factory consists of two production cost centres (A and B) and two service cost centres (X and Y). The total
allocated and apportioned overhead for each is as follows:
A B X Y
$12,000 $17,000 $9,500 $8,000

It has been estimated that each service cost centre does work for other cost centres in the following proportions:
A B X Y
Percentage of service cost centre X to 60 40 – –
Percentage of service cost centre Y to 35 35 30 –
The reapportionment of service cost centre costs to other cost centres fully reflects the above proportions.

After the reapportionment of service cost centre costs has been carried out, what is the total over-
head for production cost centre A?

sir i am unable to solv this math..
please help me

[acca.dina]

Thank you so much 🙂

[acca.dina]

Thank you sir 🙂
But answer not matched with BPP text book.

[acca.dina]

output(unit) total cost($)
26 6566
30 6510
33 6800
44 6985
48 7380
50 7310

when output is 80 unit or more, another factory unit must be rented and fixed therefore increase by 100%

variable cost per unit is forecast to rise by 10%in 2014.

calculate the estimated total costs of producing 100 units in 2014.

sir i am able to calculated
VC per unit: $31 per unit
fixed cost: $5760

then i am unable to calculate Estimated total cost of producing 100% units in 2004.

Please help me sir.

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