GU商務(wù)會計第二單元模擬

1、 COMPONENTDupa6,00020010Good5,00020010Selling Price per unit ()Material Price ()Material Quantity (kg per unit)Labour Rate (/hour)Labour Hours8795556105Variable Overhead per unit ()1510Direct Expenses (License Fee) () 4,000Supplier Price per Unit () 130Total fixed cost for SSP Ltd is 90,000.6,000135

2、5,0001241. Calculate the current Total Budgeted Profit for the business, showing clearly the TotalVariable Cost, Total Marginal Cost, Total Contribution, current Variable Cost per unit andthe current Marginal Cost per unit for each component.State your advice to the management as to whether they sho

3、uld make or buy eachcomponent under the current cost structure.2.If the volume of material purchases falls below a certain level, SSP Ltd will lose thediscount they currently receive from their supplier, as follows:If quantity of Material falls below 80,000 kg: 5% increase in the unit price of mater

4、ial.Recalculate the Total Budgeted Profit for the business under the Make or Buyrecommendation you gave in part (a), amending the material costs wherenecessary.3. The management have suggested pursuing an alternative option, lowering the salesprice for external customers and increasing the volume of

5、 sales. Under this scenariothey would continue to make all the components themselves, per the original coststructure. You are provided with the following additional information:2,5001,0001,5005,0004,0006,000Gamma0%Volume increase %: Asia15%15%15%Gamma0%Price fall: InternalPrice fall: EuropePrice fal

6、l: Asia10%10%10% (i) Calculate the revised Sales volume and revenue for the business under thisscenario.(ii) Calculate the Total Budgeted Profit for the business under this scenario,amending the variable costs where necessary to take account of the revised salesand production volume.(d)Produce a sum

7、mary table for the management of Yurteck Ltd, showing theoverall budgeted profit:under the original cost structure in part (a)under the Make or Buy recommendation you gave in part (b), withmaterial costs revised where necessaryunder the scenario where sales prices are cut and sales volumesincreased

8、in part (c) (ii).Recommend to management which of these options should be taken up,giving your reason.Current BudgetCOMPONENTDupaTotal1,200,0003,200,0001,190,000545,000180,0001,915,00015,0001,930,0001,270,00090,0001,180,000124BuyMake or BuyMakeMake 2.Quantity of Material Required after Make or Buy R

9、ecommendationTotalMaterial (kg)32,00042,00074,000Budget after Make or Buy Decision with Revised CostsCOMPONENTTotal3,200,000777,000420,000120,0001,317,00010,000801,0006,000Marginal807,0001,327,000Supplier CostContributionFixed CostProfit620,0001,253,00090,000393,0001,163,0003.（1）increased sales volu

10、me and reduced sales price, making all products3,900126010356,195250Sales Revenue:Internal7000007800005000001980000 23940018630010048751205700 10100003220575(2)66992519902756749252005275Contribution 485875Fixed Cost335075121530090,000Profit1,125,3004. Summary for profitsAfter reduced sales prices/increased volum