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Cop Pa 01
Cop Pa 01
Cop Pa 01
Statement
An aggregates company obtains 3 products, fine and coarse sand and gravel; It is required to obtain the
following costs in a period of 4 weeks (For calculations use 2 decimal places):
a Primary cost.
b Manufacturing overheads.
c Conversion cost
d Production cost.
e Distribution expenses
f Total cost
g Profit
h Sell cost
information
s
- Fuel 11.50 gl
- Quarry concession 6,500.00 S/year
- Payments to the municipality to exploitation 0.15 S/m3
(considered as raw material)
- Maintenance of heavy machinery 200.00 S/month
- Maintenance of oncentrator plant 50.00 S/month
- Machinery depreciation 6,000.00 S/year
- Plant operator 800.00 S/month
- Front-end loader operator 1,200.00 S/month
- Bulldozer U6 operator 80.00 S/day
- Dump truck operator 1,000.00 S/month
- Seller 800.00 S/month
- Administrative expenses 400.00 S/month
- Lending for machineries purchase. 12,000.00 S/year
- Other manufacturing costs 400.00 S/month
Plant machinery
- Electric generator 20 kW/h
- Crusher 6 kW/h
- Belt conveyor 1 4 kW/h
- Vibrating screen 4 kW/h
- Belt conveyor 2 2 kW/h
- Belt conveyor 3 2 kW/h
- Belt conveyor 4 2 kW/h
Heavy machinery
- Front-end loader 3m3 3.00 gl/8h
- Dump truck 3m3 3.00 gl/8h
- Bulldozer U6 5.00 gl/8h