4 important questions couldnt answeri (please help)

Question 1: labour hour per unit is not given, therefore unable to complete the question.
Question 2: 6000 x 9kg = 54000kg, this is the raw material that will be purchased if without other information, in this question it states that 10% of input material are wasted (there will be wastage), so you need to buy more. 54000kg will be 90%, you need to buy 100% in order to really run the production, so 54000 x 100/90 = $60000, no answer again.
Question 3: Again there will be lost so need to buy more raw material, 450kg will be 90%, so 100% is 450 x 100/90 = 500kg. The purchase price will be relevant cost as company is regularly using the raw material (replacement cost). Answer will be 500 x $19 = $9500
Question 4: When labour efficiency is at 90%, the hour used were 54000 hours. So when labour efficiency is 120% (doing faster by 30%), the hour reduced will be 54000 x (120 – 90)/90 = 18000hours, answer will be 54000 – 18000 = 36000 hours.

If labour hour per unit is given, you just have to add up $25800 + $16200 and divide 210000 units x labour hour per unit. OAR = budgeted cost/ budgeted level of activity.

I guess for this question 70000 80000 and 86000 are the cost right, but one thing is missing, the total variable cost for “how many units” should be given in order to complete this question.

If question was complete, let say require total variable cost of 12000 units, firsly you need to add the decreased variable cost ($1 x 2000 = $2000), then do high-low method:
variable cost per unit = ($86000 + $2000 – $70000) / 20000 – 12000 = $2.25
Total variable cost for 12000 units = $2.25 x 12000 = $27000

Well the information given is not relevant to determine principal budgetary factor and it is actually not enough to do much thing, so I can’t complete this question.

Well most probably this question is from budgeting chapter, again I can’t guess or create a question asking for cost of material x and z as I am also student 🙂

“When activity exceeds 18000 units”, this is the key word, your budget for highest activity level is 20000 units and so the difference of 2000 units will be affected by the decrease of variable cost per unit 🙂

Capacity variance tells you that the labour is hardworking, working for more than required, so adverse capacity variance means that the actual hour worked is lesser than budgeted hour worked, showing that labour is not working at full capacity (leaving free time). That’s why when you calculate fixed overhead capacity variance, it will be (budgeted hour – actual hour) x standard fixed absorption rate (cost per hour) 🙂

You haven’t stated your question,lol but in this case, the delivery was late for 10 days and this will cause the inventory in hand to become zero. This is because you reorder when inventory falls to 800 units, daily demand is 100 units, so if suppliers are late for 10 days, no sales can be made and you will loss the customer’s goodwill.

lol your question is still not clear yet, what you mean by “inventory immediately after delivery”?

Haha EOQ is 2000 units, so answer will be it 😉