8/3/2019 Merton Truck_Self Solved
11/14
Model 101 Model 102 Model 101(OT) Model 102(OT) MH Utilized
Engine 1 2 4000
Engine 1 2 500
Metal Stamping 2 2 2 2 6000
Model 101 Assembly 2 0 2 0 3000
Model 102 Assembly 0 3 0 3 45000 0 0 0
Number Produced 1500 1250 0 250
Model 101 Model 102 Fixed O/H p.m
Engine 2100 4000 1,700,000
Metal Stamping 2400 2000 2,700,000
Model 101 Assembly 3500 2,700,000
Model 102 Assembly 2500 1,500,000
8,600,000
Model 101 Model 102 Model 101(OT) Model 102(OT)
Contribution
Sales 39,000 38,000 39,000 38,000
Direct Mat 24,000 20,000 24,000 20,000
Direct Labor
-Engine Assembly 1,200 2,400 1,800 3,600
-Metal Stamping 800 600 800 600
-Final Assembly 2,000 1,500 2,000 1,500
4,000 4,500 4,600 5,700
Variable Overhead
-Engine Assembly 2100 4000 2100 4000-Metal Stamping 2400 2000
2400 2000
-Final Assembly 3500 2500 3500 2500
8000 8500 8000 8500
Contribution 3,000 5,000 2,400 3,800
Total Contribution 4,500,000 6,250,000 - 950,000 11,700,000
Overtime
Fixed Costs(Assy) 2,700,000 1,500,000
1,800,000 4,750,000 - 950,000 7,500,000
Other Fixed Costs
Engine 1,700,000
Metal Stamping 2,700,000
O/T Fixed costs 750,000
2,350,000
