Month Revenues Advertising Costs Monthly revenues

March $ 51,000 $ 1,500 $ 56,300

April $ 72,000 $ 3,500 $ 69,500
May $ 56,000 $ 1,000 $ 53,000
June $ 64,000 $ 4,000 $ 72,800
July $ 56,000 $ 500 $ 49,700
August $ 64,000 $ 1,500 $ 56,300
September $ 43,000 $ 1,000 $ 53,000
October $ 83,000 $ 4,500 $ 76,100
November $ 56,000 $ 2,000 $ 59,600
December $ 61,000 $ 2,000 $ 59,600

1.
Chart Title
$90,000

$80,000

$70,000

$60,000

$50,000

$40,000

$30,000

$20,000

$10,000

$-
$- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500
2.
Costos Publicitarios Ingresos Mensuales
Valor máximo costos 4,500 83,000
Valor mínimo costos 500 56,000
Diferencia 4,000 27,000
Coeficiente de pendiente (b) 6.75

relating advertising costs and revenues $ 52,625

3. Ecuación de regresión $ 6,584 Increase

Ecuación alto-bajo $ 6,750
 $ 46,443
$ 6.584
Increment $ 100

500
50,000

$3,500 $4,000 $4,500 $5,000

$ 1,000
 Concepto Detalle
Horas de trabajo presupuestadas por contrato Budgeted contract labor hours 85,000
Variable cost $ 13.00
Fixed Cost
total Cost
Margén Mark-up 10%
Labor cost
Price per hour

1.

2. Concepto Detalle
1
Budgeted contract labor hours 129,000
Variable cost $ 13.00 1,677,000
Fixed Cost 340,000
total Cost 2,017,000
Labor cost per hour 18
Revenue 115% del costo 2,322,000
Operating income 305,000

Labor cost per hour 18

Variable Cost per Hour 13
Contribution Margin per Hour 5
Total Contribution 645,000
Operating income 305,000
3-
 Price por HouDemand (Hours)
Costos $ 18 $ 129,000
$ 20 $ 107,000
$ 1,105,000 $ 21 $ 85,000
$ 340,000 $ 22 $ 75,000
$ 1,445,000 $ 17.00 $ 24 $ 61,000
$ 144,500 1.7
$ 1,589,500 $ 18.70
$ 18.70

Valor
2 3 4 5
107,000 85,000 75,000 61,000
1,391,000 1,105,000 975,000 793,000
340,000 340,000 340,000 340,000
1,731,000 1,445,000 1,315,000 1,133,000
20 21 22 24
2,140,000 1,785,000 1,650,000 1,464,000
409,000 340,000 335,000 331,000

20 21 22 24
13 13 13 13
7 8 9 11
749,000 680,000 675,000 671,000
409,000 340,000 335,000 331,000
1.

Flow of production
Work in process beginning
Started during current period
To account for
Completed and transferred out during current period
Work in process, ending
Accounted for
Work done to date

2.

3.
 Work in process, beginning
Costs added in current period
Total costs to account for

Cost incurred to date

Divide by equivalent units of works done to date
Cost per equivalent unit of works done to date

4.

Assignment of costs:
Completed & transferred out (22.500 units)
Work in procces, ending (2.500 units)
Total costs accounted for
 Equivalent Units
Physical Direct Conversion
Units Materials Costs
$ 5,000
$ 20,000
$ 25,000
$ 22,500 $ 22,500 $ 22,500
$ 2,500 $ 2,500 $ 1,750
$ 25,000
$ 25,000 $ 24,250

Total Direct Conversion

Production Costs Materials Costs
$ 1,652,750 $ 1,250,000 $ 402,750
$ 6,837,500 $ 4,500,000 $2,337,500
$ 8,490,250 $ 5,750,000 $2,740,250

Direct Conversion
Materials Costs
$ 5,750,000 $ 2,740,250
$ 25,000 $ 24,250
230 113

Total Direct Conversion

Production Costs Materials Costs
$ 7,717,500 $ 5,175,000 $2,542,500
$ 772,750 $ 575,000 $ 197,750
$ 8,490,250 $ 5,750,000 $2,740,250
 Physical Units Direct Conversion
(Car Seats) Materials Costs
Work in process, October 1a $ 5,000 $1,250,000 $ 402,750
Started during October 2014 $ 20,000
Complete during October 2014 $ 22,500
Work in process, October 31b $ 2,500
Total costs added during october 2014 $4,500,000 $2,337,500
aDegree of completion: direct materials, ?%; conversion costs 60%
bDegree of completion: direct materials, ?%; conversion costs 70%