The company produces two types of

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Uploaded: 23.05.2013
Content: 30523163317197.zip (22,53 kB)

Description

Target 7
The company produces two types of products.
Indicator Products
A B
Stocks of finished goods at the beginning
month:
- The volume units. 50 40
- The cost, rub. 117000 88000
The volume of sales volume. 305406
Sale price, rubles. 2580 2480
Planned variable costs for the reporting period
Indicator Products
A B
Direct material costs per unit of output:
- Material consumption, kg May 6
- The cost per unit of material, rub. 80 70
Direct labor cost per unit
Product:
- The complexity of an hour. September 12
- Tariff rate, rub. / Hour. 70 80
Direct material costs of packaging unit: - material consumption, rm 0.5 0.6
- The cost per unit of material, rub. 50 50
Direct labor costs per package unit: - the complexity of an hour. 0.4 0.5
- Tariff rate, rub. / Hour. 30 30
Variable overhead costs of production, rbl. 1 hour in direct labor costs for production 20 30
Variable overhead costs for packaging, rub. 1 hour of direct labor costs by packaging 40 50
Planned fixed costs for the reporting period:
Indicator Amount, RUR.
The permanent overhead costs 164880
General expenses 342 840
Selling expenses 28440
In accordance with the accounting policies of the enterprise constant overhead costs are allocated in proportion to the direct labor, general expenses in proportion to all direct costs; Selling expenses - in proportion to the volume of sales.
Stocks of finished products at the end of the month will be reduced by 10% in the production of A and 15% - Product B.
Required:
1) determine the planned volume of production;
2) calculate the production cost per unit and complete the issuance and sale of products;
3) determine the value of inventories of finished goods at the end of the month;
4) to prepare a report on profits and losses for the current period.

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