3x+2.

5y 2000

3x 1500

2.5y 500

y 200

X 500

3x+2.5y 2001

3x 1500

2.5y 501

y 200.4

3x+(2.5*200.4) 2001

3x 501

x 500

107

D)

X A+2B 8000 *2

Y 2A+B 13000 *1

2A+4B 16000
 2A+B 13000

3B 3000

B 1000

2A 12000

A 6000

117

b 0.02

400 a-0.02Q

100

a 500

Demand Equation 500-0.02Q

Marginal Equation 500-0.04Q

200 500-0.04Q

0.04Q 300

Q 7500

150
50

120

b 0.04

400 a-0.04Q

a 600
DE 600-0.04Q

0.08

Marginal Equation 600-0.08Q

80 600-0.08Q

0.08Q 520

Q 6500

DE 340

188)

Material Mix Variance

RAQ AQ
12000 MA 13200
9600 MB 7600
4800 MC 5600

Material Mix Variance -9200

Material Mix Variance

RAQ AQ
4000 MA 4300
3500 MB 3600
2500 MC 2100

Material Mix Variance -2400

260- CARA

1)
 Seebach Herdorf
Contribution 250 315
Material 5 7
CPLF 50 45

41000
17000
18000

266)
1)
Make 7 11.75 16.5
Buy 11 17 25
4 5.25 8.5

Direct Labour 0.5 1 1.5

Direct Material 2 2.5 3
Machine Hours 1 4 6

4 5.25 8.5
Direct Material 2 2.5 3
2 2.1 2.83333333

3 2 1

2)

Make 7 11.75 16.5

Buy 11 17 25
4 5.25 8.5
Machine Hours 1 4 6
4 1.3125 1.41666667

1 3 2

5000 90000

10000 40000

x 25000

40000*x 250000000

x 6250
 Buy from external Supplier 3750

269 - Corfe
Material Costs per unit Labour costs per unit
High Low Method 4 5.5

210000

Material Costs 840000

Labour Costs 1155000
Fixed Costs 750000
Supervisor costs 175000

2920000

270) Bellamy

Coefficient of Correlation 0.7225

 5700

5703.4
-12000
10000
-7200

-2700
-500
800
 35000
80000
135000