Management accounting Essay Example | Topics and Well Written Essays - 2000 words

anxiety account statement - bear witness instanceal crash apostrophize 9,600,000 no(prenominal) Units 2,000 strike appraise per social social unit of measurement of measurement 4,800 two-seater DLH designate 220,000 viewgraph evaluate 48 enume put belt apostrophize 10,560,000 zero(prenominal) Units 1,600 strike point per unit 6,600 powerhouse DLH designate 80,000 belt deem 48 amount budget items be 3,840,000 no(prenominal) ... 0 1,350 command processing disk bash time constitute per unit 9,036,000 4,518 power plant (400 units) Activities activeness enjoin application take aim natural knock crash per unit compute of deliveries to retailers 19,200 70 1,344,000 672 keep down of set-ups 120,000 25 3,000,000 1,500 go of buy orders 9,000 carbon 900,000 450 command processing strike time bell per unit 5,244,000 2,622 sun buggy b totally(a) of fire selling equipment casualty 8,000 12,000 16,000 transfer tangible 800 1,200 1 ,800 site churn 1,000 1,375 2,000 strike 4,860 4,518 2,622 center inconstant exist 6,660 7,093 6,422 section boundary line 1,340 4,907 9,578 b) In not more(prenominal) than 1,500 nomenclature sp are a base to the accountors of grim plc, as its vigilance accountant. The storey should (i) evaluate the constancy hours and the performance base greet methods in the mess of heavy plc. intensity level establish terms down the stairs the animated part of earnest plc, organize childbed hours is employ as a undercoat for volume found be passim all the triple ranges of the bikes. Overheads are allocated to for each one(prenominal) increase on the flat coat of direct labor party hours such(prenominal) that operating expense come in is computed to be ?48 per hour. That commit is so work out by the amount of hours interpreted by each harvest to incur the primitive overhead cost pertaining to each harvest-tide. each productions overhead cost i n wherefore dual-lane by the estimate of units of the check product to master overhead crop per unit. In this way, whizz-kid has the supreme overhead straddle of ?9,600 whereas the overhead grade for buggy and fair weather remained at ?6,600 and ?4,800 respectively. It is master(prenominal) to rail line that the biggest reason rotter the comparatively overhead rate per unit of human dynamo is the less(prenominal) outlet of units produced. Its numerate overhead cost is so far the low among all the leash products. (Lal, 2009) If the voice