Variable costs of producing
2 units
4 units
8 units
Direct materials SFr 80,000 × 2; 4; 8 Direct manufacturing labour
SFr 25 × 5,400; 9,720; 17,496 Variable manufacturing overhead
SFr 15 × 5,400; 9,720; 17,496 Total variable costs
SFr 160,000 135,000 81,000
SFr 376,000
SFr 320,000 243,000 145,800
SFr 708,800
SFr 640,000 437,400 262,440
SFr 1,339,840
9.18
Learning curve, incremental unit-time learning curve.
(20 min)
1
The direct manufacturing labour-hours (DMLH) required to produce the first 2, 3 and 4 units given the assumption of an incremental unit-time learning curve of 90% is as follows
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