A company uses its direct labour workforce to make a product for which the sales price and unit cost are as follows. $ Selling price 80 Direct materials 10 Direct labour (2 hours) 20 Variable overheads (2 hours) 4 Fixed overheads (2 hours) 30 The workforce is operating at full capacity and it is not possible to obtain any additional labour hours in the near future.
A、customer has asked the company to perform a special job that would require 20 hours of direct labour time. What would be the relevant cost of diverting labour from its existing work to perform the special job for the customer?
A、customer has asked the company to perform a special job that would require 20 hours of direct labour time. What would be the relevant cost of diverting labour from its existing work to perform the special job for the customer?
【参考答案及解析】
$700 $ per hour Labour cost 10 Variable overhead cost 2 Lost contribution (80 – 34)/2 23 Relevant cost per hour 35 Total relevant cost = 20 hours × $35 = $700
$700 $ per hour Labour cost 10 Variable overhead cost 2 Lost contribution (80 – 34)/2 23 Relevant cost per hour 35 Total relevant cost = 20 hours × $35 = $700