S D R Total

Direct Material Cost 89 57 60 206

Direct manufacturing labour Cost 16 26 8 50
Manufacturing overheads cost 48 78 24 150
Total man. Cost 153 161 92 406

Total Fixed Costs (millions) 15

Direct Manufacturing Labour 0.3

Manufacturing Labour per unit 4.8 7.8 2.4 15

Variable costs 148.2 153.2 89.6 391

Units produced 125 150 140 415

Cost per unit 1.224 1.073333 0.657143

Variable manufacturing costs per unit 1.1856 1.021333 0.64

Units in August 150 190 220 560

Total costs 183.6 203.9333 144.5714 532.1048

Variable costs 177.84 194.0533 140.8 512.6933

Fixed Costs 15
Total costs 527.6933
Max units that can be produced 4100
Machine cost 9000
Life 10
Residual value 0
Dep/year 900

Manuf. OH 1200

No of units produced 3800

Material cost/unit 0.3

Total material costs/ month 1140

Total material costs/ year 13680

Total OH/year 14400

Depreciation costs 900
Total Fixed Costs 15300

Demand 7600

Current capacity 4100

Capacity with new machine 8200

Units produced each year 91200

Max units/year 98400
Depreciation/year 1800
OH 14400

Variable cost/jawbreaker 0.27

Total material cost 24624
Attendees 0 10 25 50 75 100 200
Band $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Party Setup $600 $600 $600 $600 $600 $600 $600
Cost per person $9 $9 $9 $9 $9 $9 $9
Payment by pers $5 $5 $5 $5 $5 $5 $5
Cost incurred by $4 $4 $4 $4 $4 $4 $4
Total Cost $1,600 $1,640 $1,700 $1,800 $1,900 $2,000 $2,400

Fixed Costs $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600

Variable Costs $0 $40 $100 $200 $300 $400 $800
Total Costs $1,600 $1,640 $1,700 $1,800 $1,900 $2,000 $2,400

Cost per attende NA 164 68 36 25.33333 20 12

 400 500
$1,000 $1,000 Chart Title
$600 $600 4000
$9 $9 3500
$5 $5 3000
$4 $4 2500
$3,200 $3,600 2000
1500
1000
500
0
$1,600 $1,600 1 2 3 4 5 6 7 8 9
$1,600 $2,000
Attendees Band
$3,200 $3,600 Party Setup Cost per person
Payment by person Cost incurred by Student Body
8 7.2 Total Cost

Chart Title
$8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
1 2 3 4 5 6 7 8 9

Fixed Costs Variable Costs Total Costs

Cost per flange material $1 Fixed Mfg Cost per flange $28,000
Glass blower wages/hour $28 Period Costs $10,000
No of flanges per hour 10
Cost for 10 flanges $10
Total Cost per hour $38
Cost per flange $3.80

0 500 1000 2500

Variable Costs $0.00 $1,900.00 $3,800.00 $9,500.00
Fixed Costs $28,000 $28,000 $28,000 $28,000
Total Cost $28,000.00 $29,900.00 $31,800.00 $37,500.00

5000
Cost per flange $9.40
Period Cost per flange $2 Hence, they cannot sell below $10 with no of u
Total Cost $11.40

10000
Cost per flange $6.60
Period Cost per flange $1 Hence, they can sell below $10 when number of u
Total Cost $7.60
 Chart Title
$70,000.00

$60,000.00

$50,000.00

$40,000.00

$30,000.00

5000 7500 10000 $20,000.00

$19,000.00 $28,500.00 $38,000.00 $10,000.00
$28,000 $28,000 $28,000
$47,000.00 $56,500.00 $66,000.00 $0.00
0 500 1000 2500 5000 7500 10000

Variable Costs Fixed Costs Total Cost

ot sell below $10 with no of units =5000

below $10 when number of units is $10000

 5000 7500 10000

s Total Cost