training company runs courses for students that vary in length between one day and four weeks.  The size of classes varies between 5 students and 40 students.  The company wants to set a price for its courses based on a mark-up on cost.

Reuben's Deli currently makes rolls for deli sandwiches it produces. It uses 30,000 rolls annually in the production of deli sandwiches. The costs to make the rolls are: Costs Reuben's Deli cost data Amounts Materials Labor Variable overhead Fixed overhead Increments $0.24 per roll 0.40 per roll 0.16 per roll 0.20 per roll A potential supplier has offered to sell Reuben the rolls for $0.90 each. If the rolls are purchased, 30% of the fixed overhead could be avoided. If Reuben accepts the offer, what will the effect on profit be?

1Travel agency reported that last week they had the following trips booked. Day Costs Trips booked Monday 800 1200 Tuesday 600 1300 Wednesday 500 1400 Thursday 1000 1600 Friday 400 900 Saturday 300 800 Sunday 200 600   Calculate the Variable cost per unit?

Please answer parts 5-8 according to the images attached below.   Highland Company produces a lightweight backpack that is popular with college students. Standard variable costs relating to a single backpack are given below:     Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials ? $ 5.00 per yard $ ? Direct labor ? ?   ? Variable manufacturing overhead ? $ 2 per direct labor-hour ? Total standard cost per unit       $ ?   Overhead is applied to production on the basis of direct labor-hours. During March, 780 backpacks were manufactured and sold. Selected information relating to the month’s production is given below:     Materials Used Direct Labor Variable Manufacturing Overhead Total standard cost allowed* $ 15,600   $ 13,104 $ 2,496 Actual costs incurred $ 13,112   ? $ 5,491 Materials price variance ?       Materials quantity variance $ 790 U     Labor rate variance     ?   Labor efficiency variance     ?   Variable…

Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to determine Bounty's variable utilities cost per machine hour. Round your answer to the nearest cent.   Cost Machine Hours March $3,093       14,645       April 2,668       10,463       May 2,846       11,922       June 3,779       18,072       a.$0.15 b.$0.98 c.$1.61 d.$1.02

Surf Company can sell all of the two surfboard models it produces, but it has only 400 direct labor hours available. The Glide model requires 2 direct labor hours per unit. The Ultra model requires 4 direct labor hours per unit. Contribution margin per unit is $200 for Glide and $300 for Ultra. (e) Compute the contribution margin per direct labor hour for each product. (b) Determine the best sales mix and the resulting contribution margin. Complete this question by entering your answers in the tabs below. Required A Required B Compute the contribution margin per direct labor hour for each product. Contribution margin per direct labor hour Glide Ultra Required B > D

Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to calculate Bounty' variable utilities costs per machine hour. Round your answer to the nearest cent. March April May June Cost $3,100 2,700 2,900 3,600 Machine Hours 15.000 10,000 12,000 18,000

A firm makes a range of running shoes. There are three models – Short; Middle; and Long distance. The products are aimed at different segments of the market. Product costs are computed using an overhead rate based on the labour hour method. Selling prices are set on full cost plus 20%. A unit refers to a pair of running shoes. The following information is available:     Short distance Middle distance Long distance Direct material cost per unit $25 $35 $40 Labour hours per unit 2 hrs 2 hrs 2 hrs Labour rate per hour $12 $12 $12 Total labour hours used 120,000 hrs 24,000 hrs 16,000 hrs Total number of units 60,000 units 12,000 units 8,000 units   Cost driver information:     Short distance Middle distance Long distance No. of machine hours 60,000 48,000 48,000 No. of material orders 30 100 200 No. of sales orders 12 48 63   The total overhead costs for the business amount to $1.2…