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?The following data relate to a manufacturing company. At the beginning of August there was no?inventory. During August 2,000 units of product X were produced, but only 1,750 units were sold.?The financial data for product X August were as follows:??



The value of inventory of X at 31 August using a throughput accounting approach is:?

A

?$5,000?

B

?$6,175?

C

?$6,575?

D

?$13,725?

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

Skye Limited has a two process environment, and details of these processes are as follows:?

Process P: Each machine produces 6 units an hour and Skye has 8 machines working at 90%?capacity.?

Process Q: Each machine produces 9 units per hour and Skye has 6 machines working at?85% capacity.?

One of Skye products is Cloud. Cloud is not particularly popular but does sell at a selling?price of $20 although discounts of 15% apply.? Material costs are $5 and direct labour costs?are double the material cost.? Cloud spends 0.2 hours in process P but 0.3 hours in process Q.

?What is Cloud’s throughput per hour in its bottleneck process??

?The following production budget is for a company that makes two products, A and B. The?company's budgeted output and sales are restricted by a maximum number of 3,500 direct labour?hours available in the budget period.??


Product

If the company were to use a throughput accounting system, what would be the throughput?accounting ratio (TPAR) for Product B (to 2 dp)??

?CD plc produces a single product, the BC, which passes through three different processes, Alpha,?Beta and Gamma. The throughput per hour of the three processes is 25, 30 and 32 units of BC?respectively. The organisation operates for ten hours a day, 5 days a week for 50 weeks of the year.?The BC can be sold for $420 per unit and it has a material cost of $170 per unit. It is anticipated?that annual conversion costs will be $1,800,000.?

What is the throughput accounting ratio per day? (to 2 decimal places)?

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Growler manufactures computer components. Health and safety regulations mean that one of its?processes can only be operated eight hours a day. The hourly capacity of this process is 500 units per?hour. The selling price of each component is $100 and the unit material cost is $40. The daily total of all?factory costs (conversion costs) is $144,000, excluding materials. Expected production is 3,600 units per?day.?

17

【論述題】

Calculate:??Total profit per day?

Calculate:?Return per factory hour?

Calculate:??Throughput accounting ratio?

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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.?

20

【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.?