72)

Overhead Amount 2880000

Total Output 1120000

Per unit 2.571429

75)

Quality Control Overhead 668000

total inspection 200

apportionment 66800

74)

Production Costs 2160000

Machine hours 120000

apportionment 18
1800000

126)

Break even sales Budgeted sales - Margin of safety

2000

Break even sales FC/C.SR

2000 360/X

X 0.18

0.18 X/2400
X 432

Budgeted Variable cost 1968

127)
W X Y Z

Make 8 12 9 10
Buy 9 18 12 12
Save 1 6 3 2

4 1 2 3

Cost 4000 12000 9000 8000

Fixed Cost expenditure 5000 8000 6000 7000

-1000 4000 3000 1000

179)

Material Mix Variances

RAQ AQ SP
P 750 820 3 -210
Q 1500 1740 2.5 -600
R 2250 2300 4 -200
S 3000 2640 5.25 1890

880

241)

Favorable Material Usage Variance

SQ*SP AQ*SP
White Flour 769.5 735.3 34.2
Wholegrain Flour 313.5 334.4 -20.9
Yeast 190 200 -10

3.3
 242

Material Mix Variance RAQ AQ

White Flour 420.8607 408.5 22.24918

Wholegrain flour 140.2869 152 -25.76885
Yeast 9.352459 10 -12.95082

-16.47049

Material Yield Variance SQ RAQ

White Flour 427.5 420.8607 11.95082

Wholegrain Flour 142.5 140.2869 4.868852
Yeast 9.5 9.352459 2.95082

19.77049

359)

QTR1 QTR2 QTR3 QTR4

ON TIME STAFF 95.55556 94.16667 94.04255 95.83333 2

Members Using Club Facilities 21600 23040 23760 24480 2
10% of Members Personal Training Session 300 320 330 340 2

Bonus 2400

366)

ROTECH GROUP

Design Division

1) ROCE

PBIT/CE 25.489%

2) ATR
Sales/CE 0.607477

3) Operating Profit Margin

OP/sales*100 41.95804

Design Division

1) ROCE

PBIT/CE 11.989%

2) ATR

Sales/CE 0.790068

3) Operating Profit Margin

OP/sales*100 15.17525

c.co

1) ROCE

PBIT/CE 8.448%

2) ATR

Sales/CE 0.187526

3) Operating Profit Margin

OP/sales*100 45.05141

62)

Total Overheads 400000

Labour Hours 40000

GC takes 300 hrs to complete 3000

63)

Supervisor costs 90000

Site Visits 500

GC requires to only visit one site 180

64)

Planners costs 70000

Planning Documents 250

Ex Requires 5 Planning Documents 280 1400