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Wasson’s Classic Cars restores classic automobiles to showroom status. Budgeted

ID: 2561262 • Letter: W

Question

Wasson’s Classic Cars restores classic automobiles to showroom status. Budgeted data for the current year are as follows.


The company anticipated that the restorers would work a total of 13,800 hours this year. Expected parts and materials were $1,203,000.

In late January, the company experienced a fire in its facilities that destroyed most of the accounting records. The accountant remembers that the hourly labor rate was $69.17 and that the material loading charge was 83.01%.

   Time
Charges Material
Loading
Charges     Restorers' wages and fringe benefits $288,144 Purchasing agent's salary and fringe benefits $71,329 Administrative salaries and fringe benefits 65,964 20,700 Other overhead costs 17,388 69,533 Total budgeted costs $371,496 $161,562 (a) Your answer is correct. Determine the profit margin per hour on labor. (Round answer to 2 decimal places, e.g. 10.50.) Profit margin on labor 42.25 per hour SHOW SOLUTION SHOW ANSWER LINK TO TEXT By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor. Attempts: 2 of 3 used (b) Determine the profit margin on materials. (Round answer to 2 decimal places, e.g. 10.50.) Profit margin on materials

Explanation / Answer

a.

Total hourly cost 371,496 /13,800   26.92

Profit Margin per hour on labor = Hourly Rate - Total hourly cost

                                       = 69.17 - 26.92 = $42.25

b. Profit Margin on Material

Total                   161562/1,203,000

Material Loading charges with profit                                  83.01%

Material loading charges without profit         13.43%

Profit Margin            69.58%

13.43%

Total Cost/ Total Hours Hourly Charge Restorers' wages and fringe benefits $288,144/13,800 20.88 Administrative salaries and fringe benefits 65964/13800 4.78 Other overhead costs 17,388/13,800 1.26