[m.abdullah967]

What is the throuput accounting ration of whie using this data

[m.abdullah967]

Selling Peice : earting 600 nevaklace 1500 ring:1200
Total material cost :earring :100 necklace 500 ring:300
Maximum demand per annum earring 600 nevklace :450 Ring :1000
Chamakh Co makes 3 different kind of diamond jewellery earrings, necklace, and rings. Each item goes through a 3-step process.

Step 1: A highly skilled Craftsman makes the settings.

Step 2: A diamond specialist selects, cuts and fits the stones to the settings. Step 3: An assistant polishes the item and packages it in presentation boxes.

Information related to these three items are shown below:

The material cost incurred by the Chamakh Co consists of the precious metals, diamonds and packaging. Chamakh Co employs three craftsmen, two diamond specialist and 2 assistants. Each Craftsman and diamond specialist earns $60,000 per annum and each assistant earn $25,000 per annum. The business is open for 8 hours per day for 5 days per week for 50 weeks of a year. Other business cost which are general overhead amount to be $100,000 per annum.

The time each step take per item is as follows:
Diamond earring :1.6 necklace 4 Ring 2
Craft man eaaring:2 necklace:4 Ring :2
Assistant earring :1 necklace :2 Ring :1.6

Chamakh Co uses throughput accounting and has correctly identified the bottleneck activity as the diamond specialist hours.

What is the optimum number of necklace
Diamonnd processing is abhottleneck process

[m.abdullah967]

Ans is 2575 but i dont understand about subtracting abnormal loss?

[m.abdullah967]

A process has a normal loss of 10% of material input.last month 3000 kg of material were input and there was an abnormal loss of 125kg .what was the output of good production last month?
a 2700
b 2875
c 2825
d 2575

[m.abdullah967]

Hey john this mcqd relate to high low method
True or false
Assume that factor other than activity can affect cost?
High low method assumes linear relation between cost and revenue
Unusually high low output level can distort result?
Relies on past data and assumes this can predict future cost?
Plz tell reason with ans!

[m.abdullah967]

Hey john !
Residential block has 30 apartment of which 29 are occupied .The mean annual salary is $27000. The last apartment is then occupied by resident with an annual salary of $26100
What would be the new annual mean salary of the residents?

[m.abdullah967]

This que don’t relate to period cost
Last month an organization direct woker were paid $40000 for normal working hours .in addition they were paid a total of $12000 for overtime working .Overtime hours which were required due to general shortage of labour were paid time and a half?
What was a direct lab cost for last month?

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