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



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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1
Harpes-à-Gonds
Fourbe-Riz Total
Contribution margin per machine-hour
Machine-hours to be worked Contribution margin Fixed costs Operating income
€52 1,000
€52,000
€64 1,000
€64,000 €116,000 100,000
Alternatively, we could present Jours-Daim’s operating income by taking two- thirds (1,000 ÷ 1,500 machine-hours) of Harpes-à-Gonds’s January revenues and variable costs and doubling (1,000 ÷ 500 machine-hours) Fourbe-Riz’s January revenues and variable costs.


Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012


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