Nagra + Fevers) Indivors Cobia tien Nim_: 2.40 $3410 $9 Absen : 0& kefos + BL Mota kulioh + Atuntersi Biova Drury Chorger 6 Review Problems Slovn Sepameels Catlutotiin + Producern Overheods = 110 % ¥ £ 160.000 = £ (98.000 2. Noronot loss = 5% % 60-000 litre = 3000 litres af 6 £ = £16.000 3._ toto! ovteut : (60.000 + 1000) ~ 3000 = 58.000 litres Spriteinn P1 og P2 in 5:3 ratio Piz $x 68.000 intwe> 36.260 litres Paz 2x St.cc litters 21. P50 Ines 4. Joint cose ans Cost per [ite f fotol Cose_= & 301-000 + £ (8o-ccot £ Sy.000 + £ 190.000 ~ $1¢.000 Exrecred ouput: 96% X 60.000 litres: $7000 litres 1O5€ 2 § 390-00 = 67.000 litre: £ 14 per tire S, Wowotions : (Coss oPtortmned Using Phusicol Mrosue tosis) Abrorenel Soin = 000 lite x £ 142 & (4.000 Dotnt proface + P4 36.260 x 4 tu: £ $03. 500 P22). 360 xX & ly: K 304. S00 Process Cn Acccxat litres litre & Row meter 60.000 36.000 Quteut_: Direce_lobour (Vo-000 [ao 36.269 _$0%.Se0 Direce_oXPeue. $4200 P2 21.750___ 304-500 Plodceitn Overhrod (48.000 Normos los: 3.00 [6.000 —Ab norma goin L000 4-000 Gl.000, 62.000 bl.ooo _ _@23.c00to Consider whetner We should Proces: Produ Or no£, lets assume we Set 1000 _littes OF Prodp Pi Reveove fe Sold acter Sput-oFF twitjout Perther Processing ( low tie x & 20) £ 20.000 Revence Ne ef Fertrer Acdditiore! revenue £_ 3.400 Adaiemo! Cost incor in Process H (£4 x [000 tere) E 4 200 Adsiticer Cost exceed ciddittnol teveout by (E boo ) otita Obove. fi P_ cddi¢ione teres by & boo For every [000 lite OF Produce P1 Further ProCesced. Uput 3 ft ceed tO (moKe Prockce PP1 hen the Odditero! Costs would exceed the oddititnel tevewe by £ 21250 ( 36260 Ihe + loo x £60) SO, Produce ot b Process AC.) lo the Context of Process Cn tn Corcoma Led, PXPIoin the dibrerence bee ween “direct expanse" ond "Produc tin OvechPods " * Direce pybense ore Costs pther thn _Mnoterro|_otd Jobour, which Can be. Specigiooty treceoble to ¢he process (7 + Producezn Overhreds Cire 9enere! Foceora wide Costs thet Connoe be SPeeipicony troced to Process Cr ond needs to be Opportioned to the \rontves Process thot henepit_Erom ttm15 (a.) Pr the Process For (h_wirch 0 Olumes ond \olubs Joi 0 ly + Aboormel loss = Actuot_loss Heine = Qoreo| Loss. = doo litres - 3600 lites = 1-200 litres 3. Tol = 90-960 litres ~ ies > 5.21 Senet P4 ond Pp in 2:1 roto Po. 3x 5.20 Lites 2 2@.Cioo lites Q. dint Cost ofld Cost Per litre Totol_cose = £ 460.000 + A 216.000 - £ 18.000 but.o00 Expected outeut = 96 %% 90.600 ‘lites = @6. Yoo litres Cose per site £ bytoc = 66-400 lites = £ 7,5 Peciine S. Voworions (costs afror tions sina Soies Vote bosis ) Alsnorme: loss : [200 titres x £7,5 = f 9.000 Combined fora ovtpr OF P1tP2 Voi: CS.20 lites x£ 4,50: & 639.000 SEE CTA Say rd TST CTE TTT) le Pas P2 = (sb-eco tine x25): (2¢.400 iitrex £ 40) L-420.000 ; [136.00 = 1,256;54 Joint Product otue * P4_1,2572,2¢ x £ 629.000: £ 366.000 Pa 100 /2, 25x & 639.000 = £ 204.000 Process. k Account Lire Litre £ Moteriots tnpue _ 90.00 _ 40.000 Norerot toss 3.boo 18.000 Conversion Cost 216. 000 Abnormot toss __[-200 9.000 Output i pA $6.00 __358.0co P2 28-400 24.000 _ 90.06 66.000 Yo-on 666.000tuhetier odes PA. Crete Produce XP 4 rat Shoe 0 XP1 or oot, lees assume we se [ooo Woes oF Pode Pd frssumin 1000 Litres oF prodce P41 Revenue iF Sold getor Split-ofe Uvitros 7 ieter Pecein ioitek 22) £368 Revenve te sold Orten Furthae Processins (P41) ( (000 fitter X + IES £ 23.60 A-ddi¢iono| re verve 2 2-600 Additiing Cost For Converio P4 nto XP Clooo titre x & 3) E 3.000 Addition Cost exceed oddititieo revere by Xk 4oo Doser on the coicetcein above, Wie should not Process Punter Pradie P4 into xpd as addititros cose Xceed Oddititnet rpyenwe by £ Yoo For every 1000 liters OF Prodce P4