A company has developed a new product and has estimated the costs as follows. • Direct materials: 50kg required at a cost of $2.50 per kg • Direct labour: 25% chance that each unit will take 1.5 hours, 30% chance that each unit will take 2 hours and 45% chance that each unit will take 2.5 hours • Labour is paid at a rate of $15 per hour. • Variable overheads will be incurred at a rate of $8 per labour hour • The company believes it will be able to sell the product at $200 per unit and it requires a profit margin of 25%. What is the value of the cost gap for this product?
【参考答案及解析】
The correct answer is: $23.30 Direct materials = 50 × $2.50 = $125 Labour time = (0.25 × 1.5) + (0.3 × 2) + (0.45 × 2.5) = 2.1 hours Labour cost = 2.1 × $15 = $31.50 Variable overhead = 2.1 × $8 = $16.80 Total expected cost = $173.30 Target cost = 200 – (200 × 0.25) = $150 Cost gap = 173.3 – 150 = $23.30
The correct answer is: $23.30 Direct materials = 50 × $2.50 = $125 Labour time = (0.25 × 1.5) + (0.3 × 2) + (0.45 × 2.5) = 2.1 hours Labour cost = 2.1 × $15 = $31.50 Variable overhead = 2.1 × $8 = $16.80 Total expected cost = $173.30 Target cost = 200 – (200 × 0.25) = $150 Cost gap = 173.3 – 150 = $23.30