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Exercise 24-7 APPLIANCE POSSIBLE INC. Flexible Production Cost Budget LINK TO TE

ID: 2516839 • Letter: E

Question

Exercise 24-7

APPLIANCE POSSIBLE INC.
Flexible Production Cost Budget

LINK TO TEXT

Exercise 24-7

Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP’s expected costs at production levels of 89,000, 101,000, and 113,000 units.
Variable costs     Manufacturing $7 per unit     Administrative $3 per unit     Selling $1 per unit Fixed costs     Manufacturing $140,000     Administrative $71,000

Explanation / Answer

89000 Units 101000 Units 113000 Units Variable Cost Manufacturing 623000 707000 791000 Administrative 267000 303000 339000 Selling 89000 101000 113000 Fixed Costs Manufacturing 140000 140000 140000 Administrative 71000 71000 71000 Total Cost 1190000 1322000 1454000 Cost Per Unit 13.37 13.09 12.87 2. No of Units to make a profit of 449000 Sale Price 17 Variable Cost Per Unit 11 Contribution Per Unit (a) 6 Desired Profit 449000 Fixed Cost 211000 Total Contribution required (b) 660000 Units b/a) 110000 110000 Units Variable Cost Manufacturing 770000 Administrative 330000 Selling 110000 Fixed Costs Manufacturing 140000 Administrative 71000 Total Cost 1421000 Sale Value (17*110000) 1870000 Profit 449000