Examen 1     Exercise 1 A

Statement

An aggregates company obtains 3 products, fine and coarse sand and gravel; It is required to obtain the
following costs in a period of 4 weeks (For calculations use 2 decimal places):

a Primary cost.
b Manufacturing overheads.
c Conversion cost
d Production cost.
e Distribution expenses
f Total cost
g Profit
h Sell cost

For this,we has the following

information.
Working time:
- 8 hours a day
- 5 days a week
- 4 weeks a month
- 12 months a year
Considerations
- The U6 bulldozer 2 days a week
- The dump truck do round trip (rated capacity) 80 round trip
From quarry to processing plant.
- The electric generator 5 gallons for 8 hours
- Profit 30% of the total cost

- Everything produced in the 4 weeks was sold.

- Each trip of the tipper is two sections, 1 one way at nominal capacity and one return empty
- All plant equipment is powered by the generator
- Consider the cost per cubic meter as raw material cost

information
s
- Fuel 11.50 gl
- Quarry concession 6,500.00 S/year
- Payments to the municipality to exploitation 0.15 S/m3
(considered as raw material)
- Maintenance of heavy machinery 200.00 S/month
- Maintenance of oncentrator plant 50.00 S/month
- Machinery depreciation 6,000.00 S/year
- Plant operator 800.00 S/month
- Front-end loader operator 1,200.00 S/month
- Bulldozer U6 operator 80.00 S/day
- Dump truck operator 1,000.00 S/month
- Seller 800.00 S/month
- Administrative expenses 400.00 S/month
- Lending for machineries purchase. 12,000.00 S/year
- Other manufacturing costs 400.00 S/month

Plant machinery
- Electric generator 20 kW/h
- Crusher 6 kW/h
- Belt conveyor 1 4 kW/h
- Vibrating screen 4 kW/h
- Belt conveyor 2 2 kW/h
- Belt conveyor 3 2 kW/h
- Belt conveyor 4 2 kW/h

Heavy machinery
- Front-end loader 3m3 3.00 gl/8h
- Dump truck 3m3 3.00 gl/8h
- Bulldozer U6 5.00 gl/8h