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F Co makes and sells two products, A and B, each of which passes through the same automated?production operations. The following estimated information is available for period 1.??
Original estimates of production/sales of products A and B are 120,000 units and 45,000 units?respectively. The selling prices per unit for A and B are $60 and $70 respectively.?
Maximum demand for each product is 20% above the estimated sales levels.?
Total fixed production overhead cost is $1,470,000. This is absorbed by products A and B at an average?rate per hour based on the estimated production levels.?
One of the production operations has a maximum capacity of 3,075 hours which has been identified as a?bottleneck, limiting the overall estimated production/sales of products A and B. The bottleneck hours?required per product unit for products A and B are 0.02 and 0.015 respectively.?
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【論述題】
Using limiting factor analysis, calculate the contribution per bottleneck hour of Product B to the?nearest dollar.?
?If F Co chooses to prioritise Product B, calculate the value (in $) of the maximum net profit.?
?Using throughput analysis, calculate the return per bottleneck hour of Product A.?
Life cycle costing is the profiling of cost over a product's production life
?Life cycle costing is particularly useful for products with a short expected life cycle.?
When are the bulk of a product's life cycle costs normally determined??
Which of the following is NOT a way of maximising return over a product life cycle??
?The following statements have been made about life cycle costing.
?(1) Life cycle costing is needed in order to plan for the maximum length of commercial life for?new products.?
?(2) Life cycle costing is particularly suited to businesses that manufacture products with long?life cycles and who have significant research and development costs.?
Which of the above statements is/are true??
?This question appeared in the June 2015 exam.?
The following statements have been made about life cycle costing:?
(1) It focuses on the short-term by identifying costs at the beginning of a product's life cycle?
(2) It identifies all costs which arise in relation to the product each year and then calculates the?product's profitability on an annual basis?
(3) It accumulates a product's costs over its whole life time and works out the overall?profitability of a product?
(4) It allocates costs to each stage of a product's life cycle and writes them off at the end of?each stage?
Which of the above statements is/are correct??
?The following statements have been made about life cycle costing:?
(1) Clean up costs should be included when assessing the profitability of a product?
(2) It is useful for organisations that develop products with a relatively short life?
Which of the above statements is/are correct??