Qs VY 6 4 a ‘ Independent University, Bangladesh Final Assignment Course Name: Management Accounting Course ID: MBA 513 Autumn 2021 Section - 3 Prepared For Dr. Shilpi Das Lecturer Prepared By Sabrina Sayeed Prova ID- 2021625 Date of Submission: 16th December, 2021 Scanned with CamScannerMEN BY Over wer As ke er ee CUM SD Se Chapter—t RENTS OE Fool oS Distribution of Perouree petty pole ce other | Total wages Salorten $ 105000 (22500 ¥t500| 35000 250000 Other overhead east | 50000] 3000 | “ooo | #0000 200000 Tolal Cost £155m0/¥ (52508 2 124500 ee) | nce ; Den. fig alle [orate Dineek labon, support $ LSSo00 Orbe processing $ 152500 Crrkormer Suppenk £ (24800 [EGE RR Achvity Fale, Lo ooo DLUs 15.50 per Diy S00 onder £305 peronder Scanned with CamScannerSe OS Be © Rekivity Cost Pook [ Aokivity Pale] Ackvity | total Overhead Cost —_Mo__a Ce) | es DinecR sepport lat Oe Se ib 15158 rere DHL So DLs 44S mba processing £ 305 penonde sal cage Carstomer Support ea ita 4 laag « ToleL overlah eosk aay £2355 Note — O. SDLH prrunct Kloountts = So DHLS ® Treasme Stade vrent Ges (ly 295) F 29560 €) Coste gre al Dineck materreA (26 4X len) 26400 Dverleod cose 2ass Dineek [abn (fz ox se) 1250 tC Sagat Curtsmen mange [NOT eaeeses) Scanned with CamScannerEx FAS © Aebity Raster Aebvity Cost Pools Senving porter Senving dinner. Serving drinks a) Porky a cost Senving partion Serving dinnen Serving drinks @) () (lazy tet Tate nar Achy aos Ao tivity aie $2000 Sooo peatien $ 2.40 perpeaty £90000 (2000 dinner. 4150 per inren Le000 drinks € 2:60 perdrink $ 26000 of eno who onder abt eg 3drnks ; i) ) (ax) Oe) Aokivity Brel Cost ie Cran F 2-40 7:50 G dinner BoteD 2.60 3 drinks 7.80 Total © $4e.20° Scanned with CamScannerb) Porky of 2 pore aho ondirn no drinks 5 Ackvity Gost oul A ebivihy Rae ray (and) ene y Total Cost saan Gone? 2140 \ £2.40 Sewing dnner HD LX ices Saruig Andnks bo } is Totet $19.4, ¢) Party of t pevrer who ondirr 2 drinks | «) tb) Rekyity Gost poo ews Re Leas) Pepe) ae phe hyiig Aokal Cask. Servings porkier 2U4o 1 $ rho Sewing Bn 4.50 1 4.So Libo De S.20 ses, Brinks at Trek 4 1Sit0 ® The average. eosk en Adnor for each party can be computed by Baied Aviddry Ha tet est of We pany by the humber 8 diner in He party ao follows : ie E4o- 20 > dane = & loos Per dinner ») $ 1A4ot hdr = £ 8 Fo per ddr °) £ iste + 1 unr Ss $15 lo per Urer Scanned with CamScanner(> The average. cost pene Aner dipper. fram porky & party und&r Ha aekvily ~ bared cos Hives system fon Wo memos. Arok, tle ’ 6 2-40 cost € party doer not depend on He numba of, diner in He pouty « So, SeAvW4, Tor (oe avernge cost par dinner ah His activity Beenemner tn» fre number of Atmers (nw He patky Pnentaren , Seah , He average cost dinar differ Wr becaure & He Aperences Cr Fre nuonber a4 drinks ondered by Hie Atnon The average cost pr Airar urdr Ha ABC system differ brom He overall avernge Cost a bis perder for Several Nemo « Anak, He average cost % bis pr drer. tneluder onganiaedien Sustaining costs FLat 2 exelue€ from Ha comp tations In Hee achily bared costing system Scanned with CamScannerAekvily cost pak S-pponting Areck labor Moclune Proceriey Machine setups Produchion onders Slupments Prodiurck Susteinivg @ ww Coxe) Nekwity ne or? Pate levity ABC cost 57 perr dinect loo Oo 4 Ne ante ‘ 3200 machi or $3 fee a < estceae $40 per setup 5 sehyps Fo0 £ llo fer orden. 5 ond ed £120 Pe slapmet 4.0. Shiprene eo) g ¢ 800 pen product 1 prot =a BLL verhendeost £ 19600 y Scanned with CamScannerW52 Ackuily eo @) cb) aaa sk ells hebvily 5 a a f Ain 1 direct Go dine Pe eh nace Sa? “tat Mockdre. Process £3 pen maclade~ Bo mache hos Maclare Sebrps $40 pa ship 1 setups Froduchin onlere $ to fer onlin 1 onder Slipments £120 pershepment 1. Slupmnts frodiuncok siastadaty $300 prrprofuct 1 prcduck Totehowilood eort Caxb) ABE eosk £ 280 (20 Yoo 7 $iwgo Scanned with CamScannerSales (10x los0) + (2% 2 300) €) Costs} Dineck Matenial (lox 462+ 2x s6) 5992 Dineet labor (lox 2nsoxi9)¢(orazxi9)= 6c3t Supporting direct labor (tox 28.x18) Gia x18) = 6282 Ondlar. proeersive (x19 2+ 2x92) = $76 Curtom Leniging (2x261) o8) 5:212: Customer senvied (1X426) Sete CuntoruLmargan (20 20 ED) ears Scanned with CamScannerCx-7-9 ) Tota Revenue necevved Cchy errs OEM Sera Costs of goods ot bb Hlospill — & 30000 $ Bov06 Merkup prreartrse (Big oe) (S00 1sBD Total revenue reeeieof “sis 4 31S pbelSE- @ Helerhy eater’ 4 () (ozb) Se ey Beer Cunterer Aeldur. £ {e000 ee B8o bie Menual onder f' Babe 300000 tose wdevs $45 Aw Elocknoruc, Bae ae Lososd {2980 orb —-$ (C Perond Une them Piekivs Sovvve Cae line $ lasw ie Fem, Pielke, Scanned with CamScanner* : : @D hebivity cote ; £ are amiqned fo He hoo haspihl, ¥ a Hellas | 3 City Gennal: q a Retvity ost pon] n (a, (b) Cox) q Sh cE Bisco: ° Cus eo borer Dolnender F FO pa delivery lo Qeliverien $ Bow Mormucal o order ° onder eee: BAS per onder Peetnsnute onder Procemdy $16 peronkler london 160 bine lem Peds £125 pur Ureflon oo Vag as fewer = 2 fk gd! TokS ornbeak cost = iss Coun iny G5eneral =—_ o & Rigen yy ol SS eee urtrrrn deLverdes $y DEON 1Sien monnal onda Prscenti E45 Perondin 40 ondun Bern Elrefnonie prder. Procsonils BG Peronker 0 ondary ° Line (bem pieleing 125 PRA z ‘ 4 $1 ee r pa 225 = Tofehoverdacd cost og Scanned with CamScanner@ Cro bre Margen for Hae to lopilkh; ee Canty ere Genin Sole S £ 31500 £3150 €) Cost gurls rod 35860 Booco Ginsss Morgen ISeo oe €) Tote Lover real east 1085 4925 Cartoren Mongtn BUS #345) —€ —— © Hospitals Hiab negurre 2 neq wot dkveries pire a Weyl volume of Prtemade manuel onde ord order mramy Waa Twa ane ais to be unprofitable - Scanned with CamScannerpee ORE Prguat ql Chapten Q Paodueblan Bud act ‘SeplembenBy) Oote ben . - Budgeted rater unit Yoove |So000 Rove 36 000 &) Exding inventony| 20000 | 26000 (S600 liove 3 (do1 Tote work Coooo 2680 95500 OMG €) esiwg inventory) UFooo 20000 2000 lssvo Repuined prodluctin3oe0 a Re ——— ee —__. ll ® During July ork Aye wventonier Ir antetpator Seplambers . That, prof Hare meortha , On september in Gokes Ce He lent Ha aamrpany dr budlls oH peck in om ekeoedr seles duaieg ard Cofben iwentnien sales th antlelpatio cf Avenear® menths ef He gear. profexchion fr [es Hoan sealer dards Herr ke ae Tnwentony lwelr- Scanned with CamScannerSD quired profuctin units Row material needr Production needs CE) Ending woentony Cl) Total mekoriel needed. © Beginning Wwenbry favs makorcal purchare 149500 Dinoet Mokentall, Bud gel [aby | Anquit [Septerbd toto 3000 S006 S9S00 US 3 500 Xx 3 3 “3 x3 129000 |LGgooo 172500 | 44s5S00 34 000 $9250 45450 45450 Li3000 | 1S4260 | 224250| s2/2<0 64500 Z4ovo £9250) b4sco (43290 | 135000 us¢aco re at Scanned with CamScanner© September cank Sates ) Sales mm aeeounts duly sales (20000 * 8h) Auguot gales ( 30000 X et) september sales (42000 x lo) Total eark avllechinn © Prquat purelrart L600 Sephombor pralor® S (25 KX 207. ) eke Totel : wie Aisbunement § 2 loso Scanned with CamScanner®o Corl, Bred ged = = Cor balance) opemben 1 $ 9000 £) Con collecbion Rnom ewboners BG80G) THE em avattable [ 4sem5 : ©) ptsbuvrbment : Tota payment Llovo Seling Y administnahve 2xpome (13000—hooe) 000 Equiprenk pamelor \Zooo Driderdr pach 3000 Tote Jesh urement ' Slooo Exes defcetaney of, eonle avalably» (boo a overt Adoburrvement Fronwd | Bonnowlvas \iovo = Tol foranedg Voc 0 Carl. balanaz, September Jo (2a Scanned with CamScannerCx- 8-2% ee ‘ Cork Collechr © Res Ronit [May | June To to Carl. SsaleS 2o/. | LYooo | LAove] [gooo 49000 Cridilr sales BO. | 48ovo | 56000] 68000 142000 Total eollech' [re2e00 |fr3o00| $seev0 |Frr Looe —— @*) Marehating, purdharcr RruAlget ; [ Feet] May nie Total Budgeted cost goudosddl U2eg0 | lovo £) Derined aoe L5 3000 Sooo LYFo00 e2o0 S000 9000 Toh need [st300 62A2%00| 63000 1S6 000 =) Begin dverteny Mee Coe \s300 | (zoo 12600 L Poquinsd purehaoen [pu itt IS 1 900 |£ 46800 $143 406 ES ————— Scanned with CamScannerb) Corl Aesbensements - Merehantite purelace [arett [ay sroa] Cond Fr Manel purehose AVR | 1 200 =, le & , 12300 April hare (Neila as Noa oad 7 Br lat - 12350| 22350 94460 Cutter Xsd} , 507) for hay purchase 25990 | 7950] S900 (S19 00¥ 7 S04) Rr ane Purebare 2 Btive 23460 ( Gbso0X or, SPH) Tob cank dcsburremints Boobs [fH #200 |f 49350 | pea Scanned with CamScannerCaoh Acobursement - Selling, and abi at ~—Y Apnih Salanior ond wager Asbo Skipping (C7: af sate ) 4260 Adver Ksivg Goov Uk Olan expemee nintnohtve Mey June {S50 ASED Flow sued bo60 6600 6 60D Bod BLod F300 Tolal early Lirbwrsemend| 2ossD 22.66 22580 £50 ie Scanned with CamScannertral balance beginnigg 2) Cova collec ting rc cron Total om ayartable &) Dishunercntr! Menchandise, prrehare 40650 « « 6 Pare 6 Tol « ~ € € Cf ‘ ‘ om ‘ B06 221000 220000 G330vf 49350 | 133360 Selling, ard cdwocntrative| 2050} 212060] 72960 | ber Cqudpente perchare ULSD } Bes Lae Dividends _ : ae SSB a ; “Sie cps FUSY 4330| 75250 | 221360 Les. Gaficiency)ef | | (esr) € 8050) 1am) 2 460 Financcha 2 Yoooo | oO Oo loooo Borreowings, oO O | Cowso) a som) Repay mens © | © | (3a) | Cee) es (Cee YT) Tob Financed les | © lo360 (30) Carl balancer anv 2350] 3050| 3400 | 2 Yoo ————— Scanned with CamScanner©) Meme Statement Sales 245000 €) Cost of gos sold ¢ Beginning Inventony L28oo Punolase WU34oo hoodr Availeble for sale | 166680 | Erling wronteey IPP | Cuaeso) Gross Margen 33 600 cSellings BQ: Ralneen Pod 2US6D Dm, 14 to rhuertisng \Ro50 Dep ne ation, 6650 Olen expenit, J&0D Nee eprabng eke rte a CS) Cntuabee e7-pt™ Gn ___ tr Scanned with CamScanner(© Ralance Ste ecll Cunnent frsce? Ror ecamt neeervable Traventone 1 Gi errant amrebr> Eq uaprene Pht asets rabili ter Ul aquity t fiecaunts £49 4ble Shoel& holder equady | [ Qoove eupitel, Stook ele ola Ucability oR aqetly BU6D “42 Ged Im | $9460 222 beo 312 cwv 2US4ED a 2 88600 3(2ose Scanned with CamScannerCha pten lo Ba-lo-4 © Number ¢ units manufacluned 20000 Standand labor Lyne. peruni (Gminuter + Go minutes Per hour) x ole Total standand hours of labor Hine alld 2ooo Standand dinect labor rate pen hour $24.00 Toth Sterdand dtneck Labon eat F 4Ro00 Retinal direct labor cost £ 49300 Standard dinect labor east hea Spendicg vorlaner (unfavorable) imo © Labor effieterey Vorkanee = SRCaR- su) A eo = $ Som ( Loboa nate Vorlenee — CAR sedan =, ee — lo Ce) Note= 649300 = 2125 hounr2$23:20 es: owt Scanned with CamScanner .©) Vaontable ovalead e Kedeney Vortanede = (avn—se)se (ol aG = 2ooo) 6-60 $ ow (UV) Vantable ovenhead rote vartanee. = CAR sean = C8. 40-16-00) X22 = $Sloo(v) Note- $29100 = 2126 haw SB ito apace Scanned with CamScannerKnowing thot the. labor efficiene y Vertence wien “bfieicns Neg AUB Noord Le Bee 2 G Vortanoe. ont st) =e pile Ww a :) Prhour (AH ~2 6 eee = £480 (v) > ob - ee! XAU — B2520 _ £480 > UV KAW = $3em0 ee ee eer) (a AA = 20 ham Noke— 103 batelyr ane PU batel = 21o ham Knowing Hak 252 how ef Ybor Le, were Q se He week | We ach al rate ¢ L a easy e OU Can be Compute f. an folloos— Labor nate. vantanee ae (Ae -se) a ee erica, —$30x0 = PISO 2) UO XAR = £ 35m_ 1p SD 250% AR. = £2g50 =) Wher (AL Se 25m ee Scanned with CamScannera 2D Nae #4 per hour ok: Wan ured uit tre formula Z urfavonabl Vion eta ane posite and favorable Vartaneern ane negative . Scanned with CamScannerEx- to-6 DM Matencalr quantity variance sp (RQ- 38) “te ee Ranh ana & = 2.50 (2oen> \200) | = smu) Modrrials price vardcanes = AQ CAP sp) = loco (42-40-5215) = Ele Ce) @) Labon effredeney Varkanee, — SR (AL -Stt) = io (00 - tows) = loco CF) Labon nate vortanee = A (Ae-se) = Joo hour é Ve le) = # go (vo) Noke- lo8so = 900 how HE l2prtar Scanned with CamScannerEx-Plo—14 Orla standand cast fon contte proficced Durty rsquot : Bou kits X B42 pen Kil F 2looo ©) Stardand ost f labor and overheat : Dinsat lA C8 v0) Vortoble mranifacturdly OW lead __ Cléco) Standard cost of matrinth wed ye £ U4oo © Sterhand eas ef matertela ured dandy, Pagict @) -—snase Number unitn produced Ch) 0 Stendand weteriah cost perce (a) cb) E208, Standard moter east PA” kek : Wie AT i ee 22.80 Stomdand. rmrokortatn Cost per re = Fe Soper Per gong = 2.8 Gard, Per lege Scanned with CamScanner~ © ~ s Rebrot cask e matenrol wed £ loco 0 “ s Standard east of matercel ured wereo 4 Spenddeg vantanee. ae © (F) : aCe Tn thd eae é ‘ . preer and quank ~ r fy varRances togelle Geen eauak & 4 te ee wecad oe , Tf He quantity vewinee 13 £ bu CU ‘ are Price Vertanee musk he £ Lown CR) MWaterdaly preter. varianee Eas ce) Matoratr Cueantity Vontneg Coy (vy) > Spendira venta, ee CO Scanned with CamScanner® Shon dard vaamupoe bud veritable ouenheak cost Gon Peguol @) kléc0 Slemdand wonetachunls vortable overload nate pr Aneek labour har ( b) $2 Sterdard Aircel Labor hav? fon Waveney) cee Tote standard labor cost fon Ue nemth Een Total standard Binach-tabor—hawvs {0 veo i oe = lope DLH Scanned with CamScanner