Machine hours requirements and availability

Machine hours required per truck

Total Machine-hours Available
Model 101 Model 102 per Month
Department
Engine Assembly 1 2 4000
Metal stamping 2 2 6000
Model 101 assembly 2 0 5000
Model 102 assembly 0 3 4500

Concepto Modelo 101 Modelo 102

Precio $ 39,000.00 $ 38,000.00
Materiales $ (24,000.00) $ (20,000.00)
Overhead $ (8,000.00) $ (8,500.00)
Mano de Obra $ (4,000.00) $ (4,500.00)

Utilidad $ 3,000.00 $ 5,000.00

Model 101 Model 102 Utilización Texto Lado Derecho

Var. Decisión 1000 1500
Max FO $ 3,000.00 $ 5,000.00 $ 1,900,000.00
Engine Assembly 1 2 4000 = 4000
Metal stamping 2 2 5000 < 6000
Model 101 assembly 2 0 2000 < 5000
Model 102 assembly 0 3 4500 = 4500
 Standard product costs Model 101 Model 102
Direct materials $ 24,000.00 $ 20,000.00
Direct labor 2400
Engine assembly 1200 600
Metal stamping 800 1500
Final assembly 2000 4500
4000
Overhead
Engine assembly 2525 4850
Metal stamping 3480 3080
Final assembly 6200 3500
12205 11430
Total $ 40,205.00 $ 35,930.00

Lado Derecho

100%
83%
40%
100%
Overhead Budget for 19 Total overhead per Fixed overhead per Variable overhead unit
Department month ($ Mill) month ($ Mill) Model 101 Model 102
Engine Assembly 9.8 1.7 $ 2,100.00 $ 4,000.00
Metal stamping 8.1 2.7 $ 2,400.00 $ 2,000.00
Model 101 assembly 6.2 2.7 $ 3,500.00 $ -
Model 102 assembly 5.25 1.5 $ - $ 2,500.00
29.35 8.6 $ 8,000.00 $ 8,500.00
Microsoft Excel 16.0 Sensitivity Report
Worksheet: [Merton Truck.xlsx]1
Report Created: 2/2/2022 8:23:52 PM

Variable Cells
Final Reduced Objective Allowable Allowable
Cell Name Value Cost Coefficient Increase Decrease
$B$21 Var. Decisión Model 101 2000 0 3000 2000 500
$C$21 Var. Decisión Model 102 1000 0 5000 1000 2000

Constraints
Final Shadow Constraint Allowable Allowable
Cell Name Value Price R.H. Side Increase Decrease
$D$23 Engine Assembly Utilización 4000 2000 4000 500 500
$D$24 Metal stamping Utilización 6000 500 6000 500 1000
$D$25 Model 101 assembly Utilización 4000 0 5000 1E+030 1000
$D$26 Model 102 assembly Utilización 3000 0 4500 1E+030 1500
 Machine hours requirements and availability
Machine hours required per truck
Total Machine-hours Available
Model 101 Model 102 per Month
Department
Engine Assembly 1 2 4000
Metal stamping 2 2 6000
Model 101 assembly 2 0 5000
Model 102 assembly 0 3 4500

Concepto Modelo 101 Modelo 102

Precio $ 39,000.00 $ 38,000.00
Materiales $ (24,000.00) $ (20,000.00)
Overhead $ (8,000.00) $ (8,500.00)
Mano de Obra $ (4,000.00) $ (4,500.00)

Utilidad $ 3,000.00 $ 5,000.00

Model 101 Model 102 Utilización Texto Lado Derecho

Var. Decisión 2000 1000
Max FO $ 3,000.00 $ 5,000.00 $ 2,400,000.00
Engine Assembly 1 2 4000 <= 4000
Metal stamping 2 2 6000 <= 6000
Model 101 assembly 2 0 4000 <= 5000
Model 102 assembly 0 3 3000 <= 4500

1)
a) 2000 del modelo 101 y 1000 del modelo 102
b) 1999 del modelo 101 y 1001 del modelo 102
c) 1900 del modelo 101 y 1100 del modelo 102
d) de acuerdo al rango de sensibilidad hasta 500 horas
 Standard product costs Model 101 Model 102
Direct materials $ 24,000.00 $ 20,000.00
Direct labor 2400
Engine assembly 1200 600
Metal stamping 800 1500
Final assembly 2000 4500
4000
Overhead
Engine assembly 2525 4850
Metal stamping 3480 3080
Final assembly 6200 3500
12205 11430
Total $ 40,205.00 $ 35,930.00

Lado Derecho

100%
100%
80%
67%
Overhead Budget for 19 Total overhead per Fixed overhead per Variable overhead unit
Department month ($ Mill) month ($ Mill) Model 101 Model 102
Engine Assembly 9.8 1.7 $ 2,100.00 $ 4,000.00
Metal stamping 8.1 2.7 $ 2,400.00 $ 2,000.00
Model 101 assembly 6.2 2.7 $ 3,500.00 $ -
Model 102 assembly 5.25 1.5 $ - $ 2,500.00
29.35 8.6 $ 8,000.00 $ 8,500.00
2) 500 y shadow da 1'000'000 de ganancia extra
 Machine hours requirements and availability
Machine hours required per truck
Total Machine-hours Available per
Model 101 Model 102 Month
Department
Engine Assembly 1 2 4000
Metal stamping 2 2 6000
Model 101 assembly 2 0 5000
Model 102 assembly 0 3 4500

Concepto Modelo 101 Modelo 102

Precio $ 39,000.00 $ 38,000.00
Materiales $ (24,000.00) $ (20,000.00)
Overhead $ (8,000.00) $ (8,500.00)
Mano de Obra $ (4,000.00) $ (4,500.00)

Utilidad $ 3,000.00 $ 5,000.00

Model 101 Model 102 Model 103 Utilización Texto

Var. Decisión 2000 1000 0
Max FO $ 3,000.00 $ 5,000.00 $ 2,000.00 $ 2,400,000.00
Engine Assembly 1 2 0.8 4000 <
Metal stamping 2 2 1.5 6000 <
Model 101 assembly 2 0 1 4000 <
Model 102 assembly 0 3 0 3000 <

a)No se debería crear el modelo 103

b) por el análisis de sensibilidad el modelo 103 se tiene que mover 350

 Standard product costs Model 101 Model 102
Direct materials $ 24,000.00 $ 20,000.00
Direct labor 2400
Engine assembly 1200 600
Metal stamping 800 1500
Final assembly 2000 4500
4000
Overhead
Engine assembly 2525 4850
Metal stamping 3480 3080
Final assembly 6200 3500
12205 11430
Total $ 40,205.00 $ 35,930.00

Lado Derecho

4000
6000
5000
4500
Overhead Budget for 19 Total overhead per Fixed overhead per Variable overhead unit
Department month ($ Mill) month ($ Mill) Model 101 Model 102
Engine Assembly 9.8 1.7 $ 2,100.00 $ 4,000.00
Metal stamping 8.1 2.7 $ 2,400.00 $ 2,000.00
Model 101 assembly 6.2 2.7 $ 3,500.00 $ -
Model 102 assembly 5.25 1.5 $ - $ 2,500.00
29.35 8.6 $ 8,000.00 $ 8,500.00
Microsoft Excel 16.0 Informe de sensibilidad
Hoja de cálculo: [Merton Truck.xlsx]3
Informe creado: 2/2/2022 10:31:16 PM

Celdas de variables
Final Reducido Objetivo Permisible Permisible
Celda Nombre Valor Coste Coeficiente Aumentar Reducir
$B$21 Var. Decisión Model 101 2000 0 3000 2000 500
$C$21 Var. Decisión Model 102 1000 0 5000 1000 2000
$D$21 Var. Decisión Model 103 0 -350 2000 350 1E+030

Restricciones
Final Sombra Restricción Permisible Permisible
Celda Nombre Valor Precio Lado derecho Aumentar Reducir
$E$23 Engine Assembly Utilización 4000 2000 4000 500 500
$E$24 Metal stamping Utilización 6000 500 6000 500 1000
$E$25 Model 101 assembly Utilización 4000 0 5000 1E+030 1000
$E$26 Model 102 assembly Utilización 3000 0 4500 1E+030 1500
 Machine hours requirements and availability
Machine hours required per truck
Total Machine-hours Available
Model 101 Model 102 per Month
Department
Engine Assembly 1 2 4000
Metal stamping 2 2 6000
Model 101 assembly 2 0 5000
Model 102 assembly 0 3 4500

Concepto Modelo 101 Modelo 102

Precio $ 39,000.00 $ 38,000.00
Materiales $ (24,000.00) $ (20,000.00)
Overhead $ (8,000.00) $ (8,500.00)
Mano de Obra $ (6,000.00) $ (6,750.00)

Utilidad $ 1,000.00 $ 2,750.00

Model 101 Model 102 Utilización Texto Lado Derecho

Var. Decisión 1500 1500
Max FO $ 1,000.00 $ 2,750.00 $ (3,725,000.00)
Engine Assembly 1 2 4500 < 6000
Metal stamping 2 2 6000 < 6000
Model 101 assembly 2 0 3000 < 5000
Model 102 assembly 0 3 4500 < 4500

4) No porque hay pérdidas

 Standard product costs Model 101 Model 102
Direct materials $ 24,000.00 $ 20,000.00
Direct labor 2400
Engine assembly 1200 600
Metal stamping 800 1500
Final assembly 2000 4500
4000
Overhead
Engine assembly 2525 4850
Metal stamping 3480 3080
Final assembly 6200 3500
12205 11430
Total $ 40,205.00 $ 35,930.00

Lado Derecho
Overhead Budget for 19 Total overhead per Fixed overhead per Variable overhead unit
Department month ($ Mill) month ($ Mill) Model 101 Model 102
Engine Assembly 9.8 1.7 $ 2,100.00 $ 4,000.00
Metal stamping 8.1 2.7 $ 2,400.00 $ 2,000.00
Model 101 assembly 6.2 2.7 $ 3,500.00 $ -
Model 102 assembly 5.25 1.5 $ - $ 2,500.00
29.35 8.6 $ 8,000.00 $ 8,500.00
 Machine hours requirements and availability
Machine hours required per truck
Total Machine-hours Available
Model 101 Model 102 per Month
Department
Engine Assembly 1 2 4000
Metal stamping 2 2 6000
Model 101 assembly 2 0 5000
Model 102 assembly 0 3 4500

Concepto Modelo 101 Modelo 102

Precio $ 39,000.00 $ 38,000.00
Materiales $ (24,000.00) $ (20,000.00)
Overhead $ (8,000.00) $ (8,500.00)
Mano de Obra $ (6,000.00) $ (6,750.00)

Utilidad $ 1,000.00 $ 2,750.00

Model 101 Model 102 Utilización Texto Lado Derecho

Var. Decisión 2250 750
Max FO $ 3,000.00 $ 5,000.00 $ 1,900,000.00
Engine Assembly 1 2 3750 < 4000
Metal stamping 2 2 6000 < 6000
Model 101 assembly 2 0 4500 < 5000
Model 102 assembly 0 3 2250 < 4500
3 M101> 1 M102 1 -3 0 > 0
0> 1 M102 - 3 M101

5) 2250 modelo 101 y 750 modelo 102

 Standard product costs Model 101 Model 102
Direct materials $ 24,000.00 $ 20,000.00
Direct labor 2400
Engine assembly 1200 600
Metal stamping 800 1500
Final assembly 2000 4500
4000
Overhead
Engine assembly 2525 4850
Metal stamping 3480 3080
Final assembly 6200 3500
12205 11430
Total $ 40,205.00 $ 35,930.00

Lado Derecho
Overhead Budget for 19 Total overhead per Fixed overhead per Variable overhead unit
Department month ($ Mill) month ($ Mill) Model 101 Model 102
Engine Assembly 9.8 1.7 $ 2,100.00 $ 4,000.00
Metal stamping 8.1 2.7 $ 2,400.00 $ 2,000.00
Model 101 assembly 6.2 2.7 $ 3,500.00 $ -
Model 102 assembly 5.25 1.5 $ - $ 2,500.00
29.35 8.6 $ 8,000.00 $ 8,500.00