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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