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
Year 1
(1)
Year 2
(2)
Year 3
(3)
Life cycle
(4) = (1) + (2) +
(3)
Revenues €42 × 55,000; €37 × 220,000;
€32 × 165,000
€2,310,000 €8,140,000 €5,280,000 €15,730,000 RD and design costs
900,000 100,000 0
1,000,000 Manufacturing costs Variable €16 × 55,000; €15 × 220,000;
€15
×
165,000 880,000 3,300,000 2,475,000 6,655,000 Batch €700 × ab c 87,500 240,000 180,000 507,500 Fixed
600,000 600,000 600,000 1,800,000 Marketing costs Variable €3.60 × 55,000; €3.20 × 220,000;
€2.80
×
165,000 198,000 704,000 462,000 1,364,000 Fixed
400,000 300,000 300,000 1,000,000 Distribution costs Variable €1 × 55,000; €1 × 220,000;
€1
×
165,000 55,000 220,000 165,000 440,000 Batch €120 × def Fixed
240,000 240,000 240,000 720,000 Customer service costs Variable €2 × 55,000; €1.50 × 220,000;

€1.50 × 165,000 110,000 330,000 247,500 687,500 Total costs
3,500,500 6,184,000 4,794,500 14,479,000 Operating income
€(1,190,500) €1,956,000 €485,500 €1,251,000 ab c 165,000 ÷ 550 = 300 def


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

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