229.

(a) supervisor 90,000.00 site visit 500

planner 70,000.00 planning doc 250
property related 240,000.00 labour hours 40000

total 400,000.00

GC EX
material 3,500.00 8000
labour 4,500.00 7500
over head 3,000.00 5000

total 11,000.00 20500

price 16,500.00 30750

(b)
material 3,500.00 8000
labour 4,500.00 7500
overhead(W1) 2,260.00 5,480.00

total 10,260.00 20980

price 15,390.00 31470

© assumptions
total cost 9,541.80

price 14,312.70 32099.4

change in price 1,077.30 -629.4

workings

(w1)
GC EX
sup 180.00 1,080.00
pln 280.00 1,400.00
prop related 1800 3000

2,260.00 5,480.00
230.) JOLA

(b.) using machine hours.

CB TJ
paper cost 0.8 0.1
print ink 1.5 4.5
machine hours 1.2 2
over head 2.4 4

total cost 5.9 10.6

margin 3.4 3.4

(c.) using ABC

paper cost 0.8 0.1

print ink 1.5 4.5
machine hours 1.2 2
over head (a) 2.4142 3.8816666667

total cost 5.9142 10.4816666667

margin 3.3858 3.5183333333

S.P(CB) 9.3
S.P(TJ) 14

OVERHEAD:
PROPERTY COST 2160000
QUALITTY CONYTROL' 668000
PRODUCTION SET UPS 52000

TOTAL 2880000

MACHINE HOURS(CB) 100000

(TJ) 20000

CB OVER HEAD 2400000

TJ OVER HEAD 480000

(a)
CB TJ
quality control 601200 66800
production setup 13000 39000
property cost 1800000 360000

total 2414200 465800

244.)

let x be the no. of face cream

let y be the no. of body lotion.

let c as the maximum contribution.

therefore the objective function is to be: 9X+8y=c

state the constrains:

silk powder 3x+2y<-5000

silk amino acids x+0.5y<-1600

skillled labour 4x+5y<-9600

on the graph
3x+2y=5000 (a)
x+0.5y=1600
4x+5y=9600 (b)

by solving (a)4-(b)3
246.) CSC CO
cakes cokies shakes

5000 shakes(minimum required)

contribution/ betta for products 3.466667 5.833333 1.2

rank II I III

demand for the products 11200 9800 2500

cookies

cakes
 total contribution availablke betta

5000 7000

17150 5040

26208 0

total contr 48358

fixed cost 3000

profit 45358
261
sales c.o.s g.p d.c

q2 14378 8914 5464 -719

q3 14665 9093 5573 -733

q4 14959 9274 5684 -748

q1 15258 9460 5798 -763

a.c op

-2020 2725

-2020 2820

-2020 2916

-2020 3015
280 lens co

division p

net divisional profit 2520

gain on sale of equipment -400

uncontrollable over head 320

head office over head 680

adjusted profit 3120

NCA 15400

inventories 1800

trade receivables 6200

oD -500

TP -5100

NET ASSET 17800

ROI 18%
division O

3020

460

1040

4520

20700

3900

8900

0
-7200

26300

17%