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2.

A ) The existing system

Direct Labour OVERHEAD


Product ($) @145% Total ($)
ICA 917 145% 1329.65 2246.65
ICB 2051 145% 2973.95 5024.95
Capacitor 1094 145% 1586.3 2680.3
Amplifier 525 145% 761.25 1286.25
Diode 519 145% 752.55 1271.55

2. B) The system proposed by the accounting manager

Eff. Burden
Direct Labour Machine Eff. Machine OH Machine OH DL
Product rate per Direct Total ($)
($) Hours Hour Rate Hours ($) ($)
Labour
ICA 917 18.5 80 1480 20% 183.4 2580.4
ICB 2051 40 80 3200 20% 410.2 5661.2
Capacitor 1094 7.5 80 600 20% 218.8 1912.8
Amplifier 525 5 80 400 20% 105 1030
Diode 519 12 80 960 20% 103.8 1582.8
3. C) The system proposed by consultant

Main room Hour Mech room Hour


Direct Labour rate rate OH Main OH Mech OH DL
Product Main Room Mech Room Total ($)
($) (Burden/Machine (Burden/Machine Room ($) Room ($) ($)
Hours) Hours)
ICA 917 8.5 10 63.34495949 112.6271999 538.4321557 1126.271999 183.4 2765.104155
ICB 2051 14 26 63.34495949 112.6271999 886.8294328 2928.307198 410.2 6276.33663
Capacitor 1094 3 4.5 63.34495949 112.6271999 190.0348785 506.8223996 218.8 2009.657278
Amplifier 525 4 1 63.34495949 112.6271999 253.379838 112.6271999 105 996.0070379
Diode 519 7 5 63.34495949 112.6271999 443.4147164 563.1359995 103.8 1629.350716