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Laconic Company manufactures ultra sound equipment. Based on past experience , L

ID: 2422900 • Letter: L

Question

Laconic Company manufactures ultra sound equipment. Based on past experience , Laconic has found that total annual repair and maintenance cost can be represensted by the following formula:total annual repair and maintenance=$205,000+ $7.50x, where x= machine hours. Last year, Laconic incurred 145,000 machine hours.

Required:

A. What was the total repair and maintenance cost incurred by Laconic last year?

B. What was the total fixed repair and maintenance cost incurred by Laconic last year?

C. What was the total variable repair and maintance cost incurred by Laconic last year?

D. What was the repair and maintance cost per machine hour last year?

E. What was the fixed repair and maintance cost per machine hour last year?

F. What was the variable repair and maintenance cost per machine hour last year?

Explanation / Answer

1

Calculation of total repair and maintenance cost incurred by Laconic last year:

Machine Hours Incurred last year (x)

145000

formula : total annual repair and maintenance=$205,000+ $7.50x

Hence,

Total repair and maintenance cost incurred by Laconic last year = 205000 + (7.50 * 145000) =

$ 1,292,500

2

Calculation of total fixed repair and maintenance cost incurred by Laconic last year:

formula : total annual repair and maintenance=$205,000+ $7.50x

Total fixed repair and maintenance cost incurred by Laconic last year =

$     205,000

3

Calculation of total variable repair and maintenance cost incurred by Laconic last year:

Total repair and maintenance cost incurred by Laconic last year

$ 1,292,500

Less: Total fixed repair and maintenance cost incurred by Laconic last year

$   (205,000)

Total variable repair and maintenance cost incurred by Laconic last year =

$ 1,087,500

4

Calculation of repair and maintenance cost per machine hour last year:

Total repair and maintenance cost incurred by Laconic last year

$ 1,292,500

Machine Hours Incurred last year

145000

Repair and maintenance cost per machine hour last year = 1292500 / 145000 =

$            8.91

5

Calculation of fixed repair and maintenance cost per machine hour last year:

Total fixed repair and maintenance cost incurred by Laconic last year

$     205,000

Machine Hours Incurred last year

145000

Fixed repair and maintenance cost per machine hour last year = 205000/145000 =

$            1.41

6

Variable repair and maintenance cost per machine hour last year

$            7.50

1

Calculation of total repair and maintenance cost incurred by Laconic last year:

Machine Hours Incurred last year (x)

145000

formula : total annual repair and maintenance=$205,000+ $7.50x

Hence,

Total repair and maintenance cost incurred by Laconic last year = 205000 + (7.50 * 145000) =

$ 1,292,500

2

Calculation of total fixed repair and maintenance cost incurred by Laconic last year:

formula : total annual repair and maintenance=$205,000+ $7.50x

Total fixed repair and maintenance cost incurred by Laconic last year =

$     205,000

3

Calculation of total variable repair and maintenance cost incurred by Laconic last year:

Total repair and maintenance cost incurred by Laconic last year

$ 1,292,500

Less: Total fixed repair and maintenance cost incurred by Laconic last year

$   (205,000)

Total variable repair and maintenance cost incurred by Laconic last year =

$ 1,087,500

4

Calculation of repair and maintenance cost per machine hour last year:

Total repair and maintenance cost incurred by Laconic last year

$ 1,292,500

Machine Hours Incurred last year

145000

Repair and maintenance cost per machine hour last year = 1292500 / 145000 =

$            8.91

5

Calculation of fixed repair and maintenance cost per machine hour last year:

Total fixed repair and maintenance cost incurred by Laconic last year

$     205,000

Machine Hours Incurred last year

145000

Fixed repair and maintenance cost per machine hour last year = 205000/145000 =

$            1.41

6

Variable repair and maintenance cost per machine hour last year

$            7.50