Ratliff Appliances Company makes a household appliance with model number RM16. The goal for 2020 is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of RM16 units that can be produced. The industry market size for appliances increased 10% from 2019 to 2020. The following additional data are available for 2019 and 2020: 2019 2020 Units Produced & Sold 33,000 37,950 Selling Price $ 360 $ 345 Direct Materials (square feet) 82,500 87,000 Direct Material Costs per square foot $ 31 $ 33 Manufacturing capacity (units) 41,250 39,850 Total Conversion Costs $ 866,250 $ 797,000 Conversion Costs per unit of capacity $ 21 $ 20 Ignoring the market growth, but considering your answer to question (a), how much of Ratliff Co’s change in income from 2019 to 2020 is due to a cost leadership strategy?

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The following data related to labor is available for Bramble Repair Shop for 2019: Repair technicians’ wages $420000 Fringe benefits 85000 Overhead 65000 Total $570000 The desired profit margin is $50 per labor hour. The material loading charge is 40% of invoice cost. It is estimated that 5000 labor hours will be worked in 2019.Bramble’ labor charge per hour in 2019 would be $114. $164. $151. $134.

Subject: accounting

Czinn Industries makes refrigerators with the following results in 2021: Units manufactured and sold 10,000 $2,000 $1,200 6,000 0.5 Selling price Variable cost per unit Hours spent on design Testing and inspection hours per unit Percentage of units reworked in plant Rework costs per unit Percentage of units repaired at customer site Repair costs per unit Estimated lost sales from poor quality (units) 5% $500 4% $600 300 The labor rate in Design is $75 per hour; the labor rate in Testing & Inspection is $40 per hour. 1. External failure costs = $ 2. Internal failure costs = $ 3. Prevention costs = $ 4. Appraisal costs = $

Peter Company makes a high-end Appliance, Y45. Peter presents the following data for the years 2019 and 2020: Units of Y45 produced and sold Selling price Direct materials (square feet) Direct materials costs per square foot Manufacturing capacity in units of Y45 Total conversion costs 2019 100,000 $1,000 300,000 $100 2020 105,000 $1,100 307,500 $110 125,000 $12,500,000 $13,750,000 $100 125,000 Conversion costs per unit of capacity Selling and customer-service capacity (customers) Total selling and customer-service costs Selling and customer-service capacity cost per customer $15,000 $110 300 300 $4,500,000 $4,687,500 $15,625 Peter produces no defective units but it wants to reduce direct materials usage per unit of Y45. Manufacturing conversion costs in each year depend on production capacity defined in terms of Y45 units that can be produced. Selling and customer-service costs depend on the number of customers that the customer and service functions are designed to support. Peter had…

C-Cubed's relevant range of production for its standard bike, the Speed Racer, is 300 to 400 units. When it produces and sells 300 units, its average costs per unit in 2018 and 2019 were as follows: 2018 2019 Direct Materials $75 $75 $50 Direct Labor $50 Variable Manufacturing Overhead Fixed Manufacturing Overhead Fixed Selling Expense Fixed Administrative Expense $40 $40 $65 $35 $60 $35 $20 $20 $25 Sales Commission $25 Variable Administrative Expense $15 $15 C-Cubed's variable costing net operating income in 2019 was $52,000, and C-Cubed sold 25 bikes more than it produced in 2019. What was the absorption net operating income for 2019? Multiple Choice $53,625 $50.375 $50,500 $53,500

Full vs. Variable Costing Security Technology Inc. (STI) is a manufacturer of an electroniccontrol system used in the manufacture of certain special-duty auto transmissions used primarilyfor police and military applications. The part sells for $55 per unit and had sales of 24,000 units inthe current year, 2018. STI has no inventory on hand at the beginning of 2018 and is projecting salesof 26,000 units in 2019. STI is planning the same production level for 2019 as in 2018, 25,000 units.The variable manufacturing costs for STI are $16, and the variable selling costs are only $.50 per unit.The fixed manufacturing costs are $200,000 per year, and the fixed selling costs are $500 per year.Required1. Prepare an income statement for each year using full costing.2. Prepare an income statement for each year using variable costing.3. Prepare a reconciliation and explanation of the difference each year in the operating income resultingfrom the full and variable costing methods.

2. Galaxy Co. Ltd. Manufactured and Sold 1200 DVD players during the year 2022 from the following information, prepare statement of cost and an estimation for 2023. Particulars Direct Materials Labour Factory Overheads Administrative Overheads 2,40,000 96,000 72,000 48,000 Selling Overheads 24,000 Sales 5,76,000 The company decided to produce 1600 DVD players during 2023. It is estimated that; a) The material cost will increase by 20%.

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