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[DOC File]To make a spreadsheet for total cost, put quantities in ...
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Cost Formula (per machine-hour) Activity (in machine-hours) 6,100 6,200 Variable overhead costs: Lubricants $3.70 $ 22,570 $ 22,940 Power 1.50 9,150 9,300 Total variable overhead cost $5.20 31,720 32,240 Fixed overhead costs: Depreciation 173,972 173,972 Taxes 68,076 68,076 Total fixed overhead cost 242,048 242,048 Total overhead cost $273,768 ...
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[DOC File]gar003, Chapter 3 Systems Design: Job-Order Costing
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Apply the accounting profit break-even point formula. Divide the after-tax sum of the annual depreciation expense and the annual fixed costs by the television’s after-tax contribution margin (selling price minus variable cost). [(Fixed Costs + Depr.) (1–Tc)] / [(Sales Price - Variable Cost) (1-Tc)] = BEP
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[DOCX File]2.1 Cal Total Cost and Per-Unit Cost
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Total Cost of Service * * Note: If you added the numbers on this page they would total . $120,430! The total on this page reflects the rounding up, of the total cost-of-service of $120,430,922 as generated. by the computer. You will see instances of rounding. throughout these Appendices. $53,067.00. 7900.00 3416.00 25163.00 14197.00 16687.00 0 ...
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Variable cost — AccountingTools
Therefore, the cost formula for total cost is $2,000 per period plus $3,700 per unit, or Y = $2,000 + $3,700X. 62. A consulting company would like to develop a method of predicting its total costs in a period. The following past costs have been recorded by the company in two periods: Number of client-hours 420 515 Total cost $82,200 $90,275
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[DOC File]Flexible Budgets and Overhead Analysis
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Rubber Boats per Week Fixed Cost Variable Cost Total Cost Average Fixed Cost Average variable Cost Marginal Cost 1 1 2 2 3 5 4 7 5 11 6 14 7 16 8 17 9 18 10 18 4. Determine whether each of the following statement is True or False, and explain your answers. a. If average cost is greater than marginal cost, then average total cost must be increasing.
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[DOC File]Cost Behavior: Analysis and Use
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Use the excel spreadsheet to create schedules for total cost, fixed cost, variable cost, average variable cost, average cost, and marginal cost. Make the spreadsheet so that the initial quantity and the increment by which quantity increases can be easily changed. Use the excel spreadsheet to calculate the average cost minimizing level of output.
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[DOC File]Chapter 5
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6.1 Calculate Total Cost and Per-Unit Cost For A Given Production Volume. Learning Objective. After studying this chapter, students should be able to calculate total cost and per-unit cost for a given production volume (TLO). Tasks: Differentiate between fixed and variable costs. Express total and per-unit variable cost in an equation
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[DOC File]Worksheet - Chapter One
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At an activity level of 8,800 units, Pember Corporation’s total variable cost is $146,520 and its total fixed cost is $219,296. Required: For the activity level of 8,900 units, compute: (a) the total variable cost; (b) the total fixed cost; (c) the total cost; (d) the average variable cost per unit; (e) the average fixed cost per unit; and (f ...
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[DOCX File]6.1 Calculate Total Cost and Per-Unit Cost Given Various ...
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The cost of each unit is the same, therefore total cost increases uniformly and proportionately for every unit produced or consumed. A classic example of a variable cost relationship is payroll. For each hour an employee works, the total payroll cost increases by the employee's hourly pay rate.
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Total variable cost formula