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< Waotune >
17 cost fobe accoainted IOr : u n
sellrng brrce s$ 3 ber
t
ωI
begrnmg
added the
-
Cost of ants fomplerec and transferred oaut vavrable Costh . 175 producthan
oolame
frxedcost
국1500
~ 0여
0 .
- 0 0
outsourcangno
=
a 50 x 0 y 450 x 40 *
60 왕
-
1800 -
럼
=
AepedxDenses
131920 Clu oar anrt
2 ) [ os+ per 7. 940 6 .
2 1 D
ED =
$ a 1 고
$ KI 6 $⑧ 22 1000
= = :
= liwoo onts
3거
600 xacz
-
37 ( ost of b 00 X 0 kx 4 . 6 600 X 35 y % X 8
endngWIO = 5 , 52 ② =
1 .680
□
=
D =
TZO 0
2
praftt eaar 에 :
1 98 D 모 , 1 ㅰ
campleted 1800 - 45 W Xa 업 ,
3x (.
ooasales
:
1800 -
450 x 46 V 800 ~
450 X
8
( ess WEurTable ewi 1 × 181000
=
10148 릉 =
83 19 ② 4O0
:
= 4 ,
=
39107 업
( eSs : A7 x &d ②x: 고리 OOO
prodrt : $ 14 OO 0 ,
the assaiJhed 3 x ( 81 OO 0
becauge nam EA tne cost J 퍼 carred
aurrng momtn was to tne unrts 2 에 Sales
c 1. 75 x 18 . O 0 7
endng wIB 7 moentovy .
Be ( ausc al Gf fhe cost was assgh med to the Unrts Eompleted & transferred to frnrshed Yoods ,
[ 151000)
LT
3 BE β # Salag i produce (8 ,
000 ana outsoarce ( niDOO
fpednxoenses : 22 ,
000 t 15 iO0 팅
3 000
=
D ,
trom in
-
hwuse = 고 x ( 81000
:
36 , 600
응
③
D
(
+ radritomal costng profcE =
100
11980 , 000
wrde POH R $ 16 5 DL 너
plamt per
= =
.
i 20 ,
OOD
Sales 1 ,O 0 [ 25
( 40 × 20 .
00 w =
2800 . 000 a 9 x 80 . 000 = R . a 20 . 00 E
=
는 (
costlesic
oM
'
nL 0000
20 의 440 000 ) . [ 53 x
8O ,
00 . = 47 ㆍ LO . 000 ) =
qOO units
~ ~
ostless
- oc ( [ 24 x 20 , 000 = 480 000 ] .
[ 12
×⑫ 0 . 000 =
abo ,
OOo )
V
x , OOOx16
costess
- [ Mo
16 . 5 × 2 x 20 . 000 = bb 0 . 003 [ 1
& 0 . 5 =
1 , 320 .
0003
□
4 a ) 14 , 000 profteav 에 하려틴 total unif sala 로
product $ 1 400
frxed
Oo ⑧
margrnzo$ , owo
,
.
xpense
( 4 , 000 t 15 , 000 t 22 . 000 =
51 , 000
hoase =
2 x ( 8 , 000 =
36 , 000
.
vaEtrurtyz
rahe 1000 는 2 R 0 , 000 =
653 합 OOD E 서 must be realmzed
total ElkM
=
needed to be
.
ra te r t
aEtrorxy 5 D 00 ÷ 300 1 650
by outsoercng
=
Bautch , ,
aamnvedbly
r
GD 240 권도 = 3 0 1 200
outsonvong
.
β roduct : uctErty rake = 3 .
15 , 000
구 1 25
Xtvene path fTnder
.
sales
= R 1 OOO
2 . & 00 D 0 D .
71 aRO 1 OOE
costles
s : DIM 011440
00 . 4 24 ㆍ , WEO
,
,
×
c 000 000 ,
costless
,
DL
,
:
cnnouse
prodread - 0 mts branaed by outsupplhr
product
margrncoc . 3
(
1731 . 400
b) $ (6 , 50 w acnzawe i OnTt # sales 1 & , 000 . o 00 g
SaleS :
7
L
3
quanertatroe Comparrgori : Uor 7 able e :
d
.
432401000 n 40
000
miay
~
umm
B 니 1440 - 000 - " 440 .
9 o0 00 w
66 A %
erantL
, .
1
' OOo
,
66 A 9
MO Goo
.
33 3 .
%
a 1 OO UO 6 1 M 7 . 50 일
,
61520 , O 00 F# SoId
Total [ ost assngned to β rodolcts 2 5 &D 000 =
, ,
1125
: ( 4 OOO SoI ①
23 (Actoty banged
,
Eos mg SySteo
-
bM
,
1 , 4401006 1 440 000
dbo Ooo , .
마 4 & 01 00 b
,
c 3 Sales . 3X 35 . 000
522 LOD 1783 600 .
Sapoortng tnoooounsl
,
, 415 ㆍ 000
Baban Setups 330 .
00 D
602 , 4 O 당
less : fzxed ex : [ 3 M ,
000 ]
Total $ 어, lboiooo
d) sales 35 DoOx 3
,
i 16 . 200 × 1 . 853
less .
vanable 18 1 boox tln ,
oooxl . n 5 +
proAt $ 18 . 63 b
□
5
sales 5351000 x $ 33 =
1051000
bamabeless
,
( 6125
.
0)
GM 43 (750
β ro β rti $ B 11750