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    Danshui Plant 2

    Uploaded by

    Bernard Eugine
    The document summarizes the standard variable costs for producing an Iphone 4. It lists the expected and actual costs of individual components like flash memory, chips, and labor. It then calculates the total variable cost per unit as $202.06. It also provides information on the company's fixed costs like factory rent, machinery depreciation, and supervision costs. The total monthly fixed costs are $729,000. Using this data, the break-even quantity is calculated to be 176,087 units.

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    Danshui Plant 2

    Uploaded by

    Bernard Eugine
    217 views13 pages
    The document summarizes the standard variable costs for producing an Iphone 4. It lists the expected and actual costs of individual components like flash memory, chips, and labor. It then calculates the total variable cost per unit as $202.06. It also provides information on the company's fixed costs like factory rent, machinery depreciation, and supervision costs. The total monthly fixed costs are $729,000. Using this data, the break-even quantity is calculated to be 176,087 units.

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    Danshui plant 2

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    The document summarizes the standard variable costs for producing an Iphone 4. It lists the expected and actual costs of individual components like flash memory, chips, and labor. It then calculates the total variable cost per unit as $202.06. It also provides information on the company's fixed costs like factory rent, machinery depreciation, and supervision costs. The total monthly fixed costs are $729,000. Using this data, the break-even quantity is calculated to be 176,087 units.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    217 views13 pages

    Danshui Plant 2

    Uploaded by

    Bernard Eugine
    The document summarizes the standard variable costs for producing an Iphone 4. It lists the expected and actual costs of individual components like flash memory, chips, and labor. It then calculates the total variable cost per unit as $202.06. It also provides information on the company's fixed costs like factory rent, machinery depreciation, and supervision costs. The total monthly fixed costs are $729,000. Using this data, the break-even quantity is calculated to be 176,087 units.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 13

    Standard variable costs for Iphone 4

    Flash Memory 27
    App Processor 10.75
    Chip for calls 14.05
    Gyroscope 2.6
    8 other chips 70.95
    125.35
    Variable supplies and
    tools 62.54
    Labor 13.11
    Shipping 1.06

    Total variable cost 202.06


    0.2062 208.2
    hone 4

    Factory rent 400,000 Price/unit 206.2


    Machine dep 150,000 Variable cost/unit 202.06
    Utility fee and tax 52,000 Contribution margin 4.14
    Supervision 127,000 Total fixed cost 729,000
    Monthly fixed costs 729,000
    Break-even qty 176087

    4
    Expected vs Actual

    Expected Actual
    Flash Memory 27 29
    App Processor 10.75 10.75
    Chip for calls 14.05 14.05
    Gyroscope 2.6 2.6
    8 other chips 70.95 70.24
    Variable supplies and
    tools 62.54 62.54
    Labor 13.11 17.043
    Shipping 1.06 1.06
    Total variable cost 202.06 207.283
    Factory rent 2.00 2.22
    Machine dep 0.75 0.83
    Utility fee and tax 0.26 0.29
    Supervision 0.64 0.71
    Monthly fixed costs 3.65 4.05

    Total costs 205.71 211.33


    Expected Actual
    Fixed budget Actual
    200,000 units 180,000 units

    Revenue 41240 37476

    Variable costs
    Materials
    Flash Memory 5400 5249
    App Process 2150 1935
    Chips-phone 2810 2529
    Gyroscope 520 468
    8 other chips 14190 12643
    Var supplies and tools 12507 11305

    Sub total 37577 34129

    Labor 2622 3092


    Shipping 212 191
    Total variable costs 40411 37412

    Fixed costs
    Factory rent 400 400
    Mach dep 150 150
    Utlity fee 52 52
    Supervision 127 134

    Total fixed costs 729 736

    Total costs 41140 38148

    Net income 100 -672


    Variance Flexible budget
    Variance
    20,000 units 180,000 units

    -3764 37116 -360

    151 4860 -389


    215 1935 0
    281 2529 0
    52 468 0
    1547 12771 128
    1202 11256 -48.7

    3448 33819 -309.7

    -470 2360 -732.2


    21 191 -0.2
    2999 36370 -1042.1

    0 400 0
    0 150 0
    0 52 0
    -7 127 -7

    -7 729 -7

    2992 37099 -1049.1

    772 17.1 689.1


    Actual cost
    181,000*29

    Direct materials 5249000


    Actual material
    usage Budget usage
    181,000*27 180,000*27

    4887000 4860000

    362000 27000
    Price variance Qty variance

    389000
    Flash memory
    variance
    Actual hours * Actual hours * Std labor
    Actual rate Standard rate cost
    2585*1.196 2585*0.92 2565*0.92

    Direct lab 3092 2378 2360

    714 19
    Rate variance Eff var

    732
    Lab cost var
    Std. labor rate 0.92
    Actual rate 1.196
    Time req for 200,000 units 2850 Actual labor hours used
    Time req for 180,000 units 2565
    2585
    CVP

    Budgeted cost
    Price/unit 206.2
    Variable cost/unit 202.06
    Contribution margin 4.14
    Total fixed cost 729,000

    Break-even qty 176087


    Actual cost
    208.20
    207.84
    0.36
    736000

    2070000

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