HW 고

4 a - 2 ( process Eostrmg > 5 -

25
< Waotune >
17 cost fobe accoainted IOr : u n
sellrng brrce s$ 3 ber
t

Braduced 8 . 000 ant 더 s eaEh montn

cost of β
:

ωI
begrnmg

added the
-

Variable expenscs S$ per unct sold

Cost to brodactron durmg β artod
f

7 xed expenses = $ RIOOC

folsOvs
N

Cast accoanted for as :

Eost afemang WIO KOutside supplEer *

Cost of ants fomplerec and transferred oaut vavrable Costh . 175 producthan
oolame
frxedcost
국1500
~ 0여
0 .
- 0 0

trans ferred Tn mathrtal [ onwersTom faxed cost 30 . 000 x 5 ~ 40000

1800
- k 50 bovxo 9
- boox 35 ×
[ ) EO
profct o

outsourcangno
=

a 50 x 0 y 450 x 40 *
60 왕
-

1800 -

450 ' & O0 -

450 LT BEO ( mot # sales :

=
1950
=
OIB = M 140
-

럼
=
AepedxDenses
131920 Clu oar anrt
2 ) [ os+ per 7. 940 6 .
2 1 D

ED =
$ a 1 고
$ KI 6 $⑧ 22 1000
= = :
= liwoo onts
3거
600 xacz
-

37 ( ost of b 00 X 0 kx 4 . 6 600 X 35 y % X 8

endngWIO = 5 , 52 ② =
1 .680
□
=
D =
TZO 0
2
praftt eaar 에 :

13 β rodace & Sel 81 , ooo nts : $ 14 000

cast of mpts
.
43 450 p 61 .
x
4 6 450 × 404 x 8
40 원
.
.

1 98 D 모 , 1 ㅰ
campleted 1800 - 45 W Xa 업 ,
3x (.
ooasales
:
1800 -

450 x 46 V 800 ~

450 X
8
( ess WEurTable ewi 1 × 181000
=
10148 릉 =
83 19 ② 4O0
:

= 4 ,
=
39107 업
( eSs : A7 x &d ②x: 고리 OOO

prodrt : $ 14 OO 0 ,

27 +ne hrgh 2) & Sel (8 000 : $ (7500

wmt ( ost3 m tne report
orapared wr tn we 7 gheed - average mathod 3s ,
outsource ,

the assaiJhed 3 x ( 81 OO 0
becauge nam EA tne cost J 퍼 carred
aurrng momtn was to tne unrts 2 에 Sales

c 1. 75 x 18 . O 0 7
endng wIB 7 moentovy .

Be ( ausc al Gf fhe cost was assgh med to the Unrts Eompleted & transferred to frnrshed Yoods ,
[ 151000)

the ( ost oA thos 오 uncts was mcorracecy 70 flaee . $ 7 iSOO

LT
3 BE β # Salag i produce (8 ,
000 ana outsoarce ( niDOO

fpednxoenses : 22 ,
000 t 15 iO0 팅

3 000
=
D ,

7 -7 cactrurty basad costrng 3 EI4 -

trom in
-

hwuse = 고 x ( 81000

:
36 , 600

응
③
D
(
+ radritomal costng profcE =

100
11980 , 000
wrde POH R $ 16 5 DL 너
plamt per
= =
.

i 20 ,
OOD

CI 니 tnat must be @umed from outsouvce

Xtreme Path fTndez 1 ,

OOE : EM vatTo

Sales 1 ,O 0 [ 25
( 40 × 20 .
00 w =
2800 . 000 a 9 x 80 . 000 = R . a 20 . 00 E
=
는 (

costlesic
oM
'
nL 0000
20 의 440 000 ) . [ 53 x
8O ,
00 . = 47 ㆍ LO . 000 ) =
qOO units
~ ~
ostless
- oc ( [ 24 x 20 , 000 = 480 000 ] .
[ 12
×⑫ 0 . 000 =
abo ,
OOo )
V

x , OOOx16
costess
- [ Mo
16 . 5 × 2 x 20 . 000 = bb 0 . 003 [ 1
& 0 . 5 =

1 , 320 .
0003
□
4 a ) 14 , 000 profteav 에 하려틴 total unif sala 로

product $ 1 400
frxed
Oo ⑧
margrnzo$ , owo
,
.

xpense
( 4 , 000 t 15 , 000 t 22 . 000 =
51 , 000

2 CIu margan β ram 7m

-

hoase =
2 x ( 8 , 000 =
36 , 000
.

고바 actTurty Based costTng

vaEtrurtyz
rahe 1000 는 2 R 0 , 000 =
653 합 OOD E 서 must be realmzed
total ElkM
=

needed to be
.

ra te r t
aEtrorxy 5 D 00 ÷ 300 1 650
by outsoercng
=
Bautch , ,

aamnvedbly
r
GD 240 권도 = 3 0 1 200
outsonvong
.
β roduct : uctErty rake = 3 .
15 , 000

구 1 25
Xtvene path fTnder
.

sales
= R 1 OOO
2 . & 00 D 0 D .
71 aRO 1 OOE

costles
s : DIM 011440
00 . 4 24 ㆍ , WEO
,
,

4080 96⑨ to affarn the target PWoATt ;fofalsaksduued 30 00

×
c 000 000 ,
costless
,

DL
,
:

- 165 , 000 - 32 200 )

o u zo
costess
Mo oon
t o ss
. oov -15
o2 k . 400 ,

cnnouse
prodread - 0 mts branaed by outsupplhr
product
margrncoc . 3
(
1731 . 400
b) $ (6 , 50 w acnzawe i OnTt # sales 1 & , 000 . o 00 g

SaleS :

7
L
3
quanertatroe Comparrgori : Uor 7 able e :

" mnouse sooox

CIM : 53 50 w ,
←
-

tvemax Path ftnder 고 otal

onfrrede
iowotc
22 50 out sourcedi reaszed
( ) tra dTtronl Eost system 17150 D
5 000 , 000
,
,
cbrofat
← 16 50 C 외 =

d
.

432401000 n 40
000
miay
~
umm
B 니 1440 - 000 - " 440 .
9 o0 00 w
66 A %
erantL
, .

19 & 0 , OO 0 cla β x # soI

320100033
마 &0 3- C 니 = )
4 . 000 . %

1
' OOo
,
66 A 9
MO Goo
.

33 3 .
%

a 1 OO UO 6 1 M 7 . 50 일
,
61520 , O 00 F# SoId
Total [ ost assngned to β rodolcts 2 5 &D 000 =
, ,
1125

: ( 4 OOO SoI ①
23 (Actoty banged
,
Eos mg SySteo
-

4 고 LOIOOD 5 . 680 , 000

bM
,
1 , 4401006 1 440 000
dbo Ooo , .

마 4 & 01 00 b
,
c 3 Sales . 3X 35 . 000
522 LOD 1783 600 .

Sapoortng tnoooounsl
,

drrec ← labor 261 , R 00 less . Warsableeki 18000 x 1 +

165 000 .

, 415 ㆍ 000
Baban Setups 330 .
00 D
602 , 4 O 당
less : fzxed ex : [ 3 M ,
000 ]

ProduEt Sustaming 301 Z☆ D

Bo 1 , 200
,

Totaf cost ass 고 gmed to orod ucts a 3 oo ) Sooo

$ IO , 250
6 188 600
81 2 . 400 , ,

Costs mot assigned toorodausts al 1 OOO

Total $ 어, lboiooo
 d) sales 35 DoOx 3
,

i 16 . 200 × 1 . 853
less .
vanable 18 1 boox tln ,
oooxl . n 5 +

less . fTXed DOUbl

3 ]

proAt $ 18 . 63 b

□
5
sales 5351000 x $ 33 =
1051000

bamabeless
,

( 6125
.
0)

GM 43 (750

less , frXed 30 . 000

β ro β rti $ B 11750