Chapter five measuring yield, mix and quantity effects learning Objectives



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Applied Econometrics using MATLAB, Management and Cost Accounting, case study 301.docx
Question
2
Electric
Electronic
Motors
Instruments
(EM)
(EI)
_____________________________________________________________________
Selling prices per unit Average standard price
$40.00 Average actual prices 30.00 Variable product costs per unit Average standard manufacturing costs 20.00 Average actual manufacturing cost
21.00 Volume information Units produced and sold-actual
141770 Units produced and sold-planned
124800 Total industry sales, actual
$44 million
$76 million Total industry variable product costs actual
$16 million
$32 million Instrumentals share of the market
(% of physical units) Planned
10%
15% Actual
16%
9%
31



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