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The standard output from a joint process is 4,000 litres of Product K, 6,000 litres of Product L and 3,000 litres of Product M.
The total cost of the joint process is $147,000.
The company is now deciding if it should further process Product L.
In the further processing decision the best way to apportion the joint costs to the products is:
A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:
References:
Which of the following would lead to a favourable variance?
The following details are available for a company's production overhead costs at different levels of activity:
The company uses the high-low method to calculate its budgeted production overhead costs.
What is the budget for production overhead costs at an activity level of 8,500 units?
Give your answer as a whole number.
A company currently uses a rate of $32 per machine hour to absorb its total production overheads of $960,000.
Using this system the production overhead cost per unit of product X is $160.
An activity based costing exercise has revealed that only $345,000 of the production overhead is driven by machine hours. The remainder is driven by the number of machine set ups, at a rate of $9.60 per set up.
Product X requires 3 set ups per unit.
Calculate the total production overhead cost per unit of product X using an activity based costing system.
Give your answer to two decimal places.
