Professional Documents
Culture Documents
1.00
2.00
COST DRIVERS
Number of
280,000.00
batches
COST POOLS/ACTIVITY
COSTS
316,000.00
Number of
420,000.00 machine hours
Number of
361,400.00 machine hours
1,377,400.00
-
4
Production/overheads
Machine setups costs
Ordering costs
Machine runing costs
General costs
Total
4
Workings
(20000/500)*G3
(20000/500)*4*G4
(20000*1.5)*G5
(20000*1.5)*G6
4
20,000.00
97,391.30
105,333.33
155,940.59
134,183.17
492,848.39
4
16,000.00
48,695.65
65,833.33
103,960.40
89,455.45
307,944.83
24.64
19.25
$
25.00
30.00
55.00
24.64
79.64
X
Direct Material cost
Direct labour cost
Direct expenses
Prime costs
OAR
Labour hours per unit
Overhead cost per unit
Total cost per unit
Number of
purchase orders
1377400/142000(w1)=9.70
30/12=2.5, 36/12=3, 24/12=2
2.5*9.7, 3*9.70, 2*9.7
Working 1
Total labour hours
Y
25.00
30.00
55.00
28.00
36.00
###
64.00
24.25
79.25
29.10
93.10
X
20000*2.5, 16000*3, 22000*2
28.00
36.00
###
64.00
19.25
83.25
Y
50,000.00
48,000.00
9.70
2.00
CALCULATIONS OF TOTAL COST DRIVERS
2
3.00
TOTAL DRIVERS ABSORPTION
20000/500+16000/800+22000/400
115
2434.78
(20000/500)*4+(16000/800)*5+(22000/400)*4
480
658.33
20000*1.5+16000*1.25+22000*1.4
80800
5.20
20000*1.5+16000*1.25+22000*1.4
80800
4.47
1,377,399.99
0.01
4
22,000.00
133,913.04
144,833.33
160,099.01
137,761.39
576,606.77
26.21
$
22.00
24.00
46.00
26.21
72.21
Z
22.00
24.00
46.00
19.40
65.40
Total
44,000.00
142,000.00
280000
COST POOL/ACTIVITY
COST
Supervisor
90,000.00
Planners
Property related
240,000.00
Total
400,000.00
Supervisitson cos
Planing costs
Property relatrd costs
Total overheads
Unit cost computation
Direct material cost
Direct labour cost
Direct expense
Prime cost
Overhead costs
Total cost per unit
Markup
Quoted pric
1*F2
1*F3
300*F4
300*15
10260*50%
300*15
C37*50%
Site visits
Labour hours
KX
180.00
280.00
1,800.00
2,260.00
3,500.00
4,500.00
8,000.00
2,260.00
10,260.00
5,130.00
15,390.00
KX
3,500.00
4,500.00
8,000.00
3,000.00
11,000.00
[
#VALUE!
#VALUE!
KX
400000/40000 = 10
10*300, 10*500
300.00
3,000.00
6*F2
5*F3
500*F4
500*15
20980*50%
500*15
E37*50%
180
250.00
280
40,000.00
EX
1,080.00
1,400.00
3,000.00
5,480.00
8,000.00
7,500.00
15,500.00
5,480.00
20,980.00
10,490.00
31,470.00
EX
8,000.00
7,500.00
15,500.00
5,000.00
20,500.00
10,250.00
30,750.00
-2%
EX
500.00
5,000.00
250
500
Expected production
Production runs
100*60+60*50=9000units
9000/900=10runs
Cost Pool
Production set-ups
Production testing
Component supply
Storage
Customer orders
Delivery
105,000,000 Set-ups
300,000,000 Tests
25,000,000 Component
orders
112,500,000 Customer
orders
Exected production
Number
of drivers
300
1,500
500
350000
200000
50000
1,000
112500
DATE
TOPIC
VENUE
17.07.2016
Mwenge
18.07.2016
Posta
19.07.2016
20.07.2016
Target costing
22.07.2016
23.07.2016
PQ1
PQ2.ACCA.JUNE2014
Posta
PQ1
PQ2.ACCA.JUNE204
Mwenge
PQ1
PQ2
PS DRURY
PS DRURY
PQ3
Fans
Maximum
Minimum
Maximum
Minimum
Torch
Lumbs
300
100
200
90,000
50,000
70,000
14,000,000
2,135,593.22
300
200
250
600,000
270,000
435,000
108,750,000
16,588,983
300
200
250
700,000
256,000
478,000
119,500,000
18,228,814
75,000
40,000
57,500
11,500,000
1,754,237
12,500
2,500,000
18%
550,000
232,500
391,250
97,812,500
14,920,551
43,750
10,937,500
10%
600,000
224,000
412,000
103,000,000
15,711,864
66,000
16,500,000
14%
140,000
14,000,000
980,000
8,305
1,120,000
1,260,000
1,087,500
108,750,000
7,612,500
64,513
8,700,000
9,787,500
1,195,000
119,500,000
8,365,000
70,890
9,560,000
10,755,000
August
Spt
October
Gas lighter
Loncel
Bulbs
1,500
2,000
1,000
###
1,250
1,500
175,000
80,000
175,000
80,000
175,000
80,000
218,750,000 120,000,000
33,368,644
18,305,085
160,000
160,000
160,000
200,000,000
30,508,475
15,000
18,750,000
9%
75,000
75,000
75,000
112,500,000
17,161,017
5,000
7,500,000
6%
Mosquito killer
400
200
300
400,000
375,000
387,500
116,250,000
17,733,051
697,250,000.00
106,360,169.49
350,000
325,000
337,500
101,250,000 626,062,500.00
15,444,915
95,501,059
10,859,110
50,000
530,561,441
15,000,000
71,187,500.00 60,328,389.83
13%
10%
3,000,000.00
6,000,000.00
5,000,000.00
300,000.00
3,000,000.00
200,000.00
200,000.00
200,000.00
150,000.00
213,562.50
60,000.00
100,000.00
1,000,000.00
19,423,562.50
51,763,937.50
2,187,500
218,750,000
15,312,500
129,767
17,500,000
19,687,500
1,200,000
120,000,000
8,400,000
71,186
9,600,000
10,800,000
590,889,831
1,162,500
116,250,000
8,137,500
68,962
9,300,000
10,462,500
48,807,500.00
413,622.88
55,780,000.00
62,752,500.00
40,904,827.33
7%
5,908,898.31
24,403,750.00
1,708,262.50
590,889,830.51
MIX
SP
SP/PACKAGE
CONTRI PER MIX
42,000,000,000
2,000,000,000
36%
15,120,000,000
26,880,000,000
5,600,000
21
7,500
4,500
3,000
157,500
44,800
121,500
323,800
8,075
10,752,000,000
1,680,000,000
6,156,000,000
18,588,000,000
2,301,973
5,600,000
18528800000
37,116,800,000
3,712
7,700
SP
VC
90,000
80,000
10,000
3
30,000
25,000
20,000
5,000
2
10,000
945,000,000
40,000
23,625
14,175
9,450
T1
6,378,750,000
1,181,250,000
7,560,000,000
(5,670,000,000) (6,615,000,000)
(945,000,000)
T2
5
4
14
1
34
136
34
926.4706
3,705.88
926.47
Lamps
Maxi
Min
300
100
200
300
200
250
Maxi
Min
90,000
50,000
70,000
600,000
270,000
435,000
Torch
Gas lighter
Loncel
300
1,500
2,000
200
1,000
1,000
250
1,250
1,500
700,000
256,000
478,000
175,000
175,000
175,000
80,000
80,000
80,000
3,262,500
497,669
2,764,831
3%
3%
1%
30,413.1
3,585,000
546,864
3,038,136
3%
3%
1%
33,419.5
6,562,500
1,001,059
5,561,441
3%
3%
1%
61,175.8
3,600,000
549,153
3,050,847
3%
3%
1%
33,559.3
ict:
This sales revenue is expected
if 100% KPI is achieved. All
sales should be in cash.
Commisions will be paid if and
only if at leat 60% target is
achieved. Otherwise no
commisions will be paid
ict:
20,917,500
This is 1.1% commisions on
sales after deducting VAT. 1%
3,190,805
you are seeing in this excel
17,726,695
sheet is due to approximations
3%
3%
744,521.19
1% 1,240,868.64
194,993.6