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Unitron Corporation Study Case

Akuntansi Manajemen Biaya G13/Kelompok III

Unitron Corporation Study Case


Company Background Accounting The Joint Cost Problem The Business Problems - Construction a produced as/sold as - Computing the per unit costs for rectifiers - Computing the Revenue, cost, and profit - Offering from The Toy Company - Choosing method of allocating joint cost - Manufacturing strategy for contract related to Government

Unitron Corporation Study Case

Company Background
A Boston-based high-tech firm that was a pioneer in the solid state electronic components Market leader in many specialty components maintain a price leadership Sales of $30 million

Overview

Products

One of significant product group is Rectifiers which each production batch differs from other batches Only 60% of the 100,000 chips in a batch reach the end of manufacturing From that percentage, 5000 units have limited marketability and not repairable (seconds) Production was running at 20 batches per year There are some costs related to the production that need to be allocated to the units since they are not directly assignable to specific units

Process Costing and Hybrid Product-Costing Systems

Cost Data

Accounting The Joint Cost Problem


Average/Physical Unit Approach Relative Sales Value Approach
Assign Costs to units based on each units pro-rata share of the total market value

Divide all joint costs by the total number of saleable units

a different gross margin percentage for each product

The same gross margin percentage over all product lines

Process Costing and Hybrid Product-Costing Systems

Business Problems

Business Problems

Business Problems

Additional 2% carrying cost on all inventory Additional order 4000 of series 400second unit @$0.15/unit Bid from Defense Department on 100,000 unit of 404 @$0.75

Kelompok III
Anto Lelo Habibi Rimar Raju Arisandana

Process Costing and Hybrid Product-Costing Systems