12.12 Target prices, target costs, activity-based costing.
(25–30 min)
1
Pagnol-Carrelages’s operating income in 2011 is as follows
Total for
250,000 tiles
(1)
Per unit
(2) = (1) ÷ 250,000
Revenues (€4
× 250,000) Purchase cost of tiles (€3
× 250,000) Ordering costs (€50
× 500) Receiving and storage (€30
× 4,000) Shipping (€40
× 1,500) Fixed cost Total costs Operating income
€1,000,000 750,000 25,000 120,000 60,000 40,000 955,000
€45,000
€4.00 3.00 0.10 0.48 0.24 0.16 3.82
€0.02
2
Price to retailers in 2012 is 95% of s price = 0.95
×
€4 = €3.80; cost per tile in
2012 is 96% of s cost = 0.96
×
€3 = €2.88.
Pagnol-Carrelages’s operating income in 2012 is as follows
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