Bhimani, Horngren,
Datar and Rajan,
Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012 when
X = 3,
y = 3,000
×
3
–0.1520
= 2,539 when
X = 4,
y = 3,000
×
4
–0.1520
= 2,430
Variable costs of producing 2 units 3 units 4 units Direct materials SFr 80,000
× 2; 3; 4
Direct manufacturing labour SFr 25
× 5,700; 8,239; 10,669 Variable
manufacturing overhead SFr 15
× 5,700; 8,239; 10,669
Total variable costs SFr 160,000 142,500 85,500
SFr 388,000
SFr 240,000 205,975 123,585
SFr 569,560
SFr 320,000 266,725 160,035
SFr 746,760
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