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BEC-22806 Case 5 calculations and final answers

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2017/2018 Written for academic year
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BEC-22806
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Case 5 of the course BEC-22806 Accounting. This documents contains only the calculations and final answers to numerical questions. The subject of this case is chapter 15 to 18 of the book Management and cost accounting.

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Case 5 – BEC-22806
Calculations and answers
Problem 5.1
1a

Variable cost: 70.000 + 70.000 = 140.000

Fixed cost: 150.000 + 60.000 = 210.000



Budgeted normal production: 14.000

Normal production: 15.000



Cost price = (210..000) + (140..000) = €24,-



1b

Selling price: 30

Budgeted profit: (30 * 14.000) – 140.000 – 210.00 = €70.000



1c

Revenue: 15.200 * 32,5 = 494.000

Costs: 73.800 + 68.000 + 148.000 + 62.000 = 351.800

Inventory difference: 8.000



Real profit: €134.200
Connected book
image
Colin Drury, Drury Management and Cost Accounting
Publisher: januari 2015 ISBN: 9781408093931 Edition: 1

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Bedrijfs- en Consumentenwetenschappen
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November 1, 2017
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2017/2018
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Case
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  • bec
  • bec 22806
  • case 5
  • variance analysis
  • accounting
  • management and cost accounting

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