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La Torge Jewelry Co. produces fine jewelry for high-end retail stores. The compa

ID: 2529053 • Letter: L

Question

La Torge Jewelry Co. produces fine jewelry for high-end retail stores. The company specializes in producing pearl jewelry, specifically, bracelets, necklaces, and earrings. The primary materials used in each product are pearls and sterling silver. The sterling silver is purchased and used in wire form (measured in inches) to make bracelets and necklaces. It is purchased and used in sets to make earrings Although all of La Torge's pieces are sold individually, the company's most successful product is its complete pearl lewelry set, which includes a matching bracelet, necklace, and pair of earrings, and is expected to sell for $290 per set. La Torge expects to produce and sell 700 complete pearl jewelry sets in each month of 2017. Here are the standards th company has set for one unit of each product within the complete pearl jewelry set: Bracelet Standard price or rate Standard Quantity Direct materials: Pearls Sterling Silver $2.49 per pearl22 pearls per bracelet 7 inches per bracelet $10 per DLH 20 minutes per bracelet $6 per DLH 20 minutes per bracelet 0.50 per inch Direct labor Variable overhead Necklace Standard price or rate Standard Quantity Direct materials: Pearls Sterling Silver $2.49 per pearl 57 pearls per necklace 50.50 per inch 18 inches per necklace $10 per DLH 40 minutes per necklace $6 per DLH 40 minutes per necklace Direct labor Variable overhead Earrings Standard price or rate Standard Quantity Direct materials: Pearls $2.49 per pearl 2 pearls per pair of earri Sterling Silver $2.65 per set 1 set per pair of earrings Direct labor Variable overhead $10 per DLH 30 minutes per pair of earrings $6 per DLH 30 minutes per pair of earrings As the above standards indicate, the variable overhead is applied to each product on the basis of direct labor hours.

Explanation / Answer

Revenue

   8,000,000

Direct Material

   4,000,000

Direct Labor

   1,200,000

Manufacturing overheads

      400,000

Gross Profit

   2,400,000

Administrative expenses Total

   3,250,000

Utilities

      300,000

Depreciation

      200,000

Maintenance on computers

   1,500,000

CEO Salary

      200,000

Fine and penalties

   1,000,000

Packaging exp

         50,000

Net profit/(Net loss)

    (850,000)

Note 1

Manufacturing overheads

   400,000

Technician Salary

   100,000

utilites for assembly

   250,000

Freight

     50,000

Revenue

   8,000,000

Direct Material

   4,000,000

Direct Labor

   1,200,000

Manufacturing overheads

      400,000

Gross Profit

   2,400,000

Administrative expenses Total

   3,250,000

Utilities

      300,000

Depreciation

      200,000

Maintenance on computers

   1,500,000

CEO Salary

      200,000

Fine and penalties

   1,000,000

Packaging exp

         50,000

Net profit/(Net loss)

    (850,000)