Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed

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Date	01.12.2021
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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1

Cost categories P-41 REV P-63 REV

Cost categories
P-41 REV
P-63 REV
Direct manufacturing product costs
Direct materials
€381.20
€263.10 Indirect manufacturing product costs
Materials handling

(71
× €1.20; 39 × €1.20)
85.20 46.80 Assembly management

Cost categories
P-41 REV
P-63 REV
(2.1
× €40; 1.6 × €40)
84.00 64.00 Machine insertion of parts

(59
× €0.70; 29 × €0.70)
41.30 20.30 Manual insertion of parts

(12
× €2.10; 10 × €2.10)
25.20 21.00 Quality testing

(1.2
× €25; 0.9 × €25)
30.00 22.50 Total indirect manufacturing costs
265.70 174.60 Total manufacturing costs
€646.90
€437.70 Target cost
€680.00
€390.00 PREV is €33.10 below its target cost. However, PREV is €47.70 above its target cost. It appears that Combrai Informatique will have major problems competing with the foreign printer costing €390.

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