The Company Charger Valles, SL is dedicated to the manufacture of chargers for electronic devices. They make two models: the standard one and the fast charging one. For manufacturing they use four raw materials (MP): USB connectors, electrical wire, standard charging connectors and fast charging connector. The fast charging model differs from the standard because it requires more electrical wire and a different connector. Now they have provided us with the data from the last year and the management asks us if we can analyze it. During the year, 350,000 units of the standard charging model were manufactured and were put on sale for 4.79 euros + VAT, and of the fast charging model, 275,000 units were manufactured and put on sale for 6.50 euros + VAT. . All units manufactured were sold. Regarding the cost of the MPs: a) The USB connectors have had a PMP cost of 0.6 per unit, VAT not included. b) The electrical wires are in 1,000 meter coils and were purchased for 568.70 VAT included. c) The standard charging connectors have had a cost of 0.9 plus VAT and the fast charging connectors have had a cost of 1.45 VAT included. d) There is no initial or final stock of MP stocks. The first phase of production, which is carried out by the first machine, is the same for both models.

One USB connector is placed per unit, but for the standard model it is used 3 meters, and for the fast charging model 4.5 meters. In the second phase of production, which is done on another machine, the only difference is the type of charger. The time required for manufacturing machinery for each model is the same. Page 2 of 3 PAC1. What is cost accounting for? The purchase of the first phase machinery is amortized on a straight-line basis over 10 years. The purchase price was 950,000 and the cost is distributed in the period according to the units manufactured. The purchase of the second phase machinery is amortized according to production. It is expected that in its entire useful life it can manufacture 6,500,000 units. The purchase price was 1,250,000. For its part, the manufacturing personnel had a cost of 48,000 per month. 60% is assigned to the first phase and 40% to the second. In addition, the time required to manufacture the fast charging model in the second phase is 25% more than that of standard charging and must be taken into account to distribute the cost of personnel in this phase, by calculating equivalent units. Apart from manufacturing costs, any company has administration costs, commercial costs and structural costs. As structural costs we understand that they are the maintenance of the warehouse, supplies, IBI (real estate tax). The administration costs for the year have been valued at 47,000 per year, the commercial costs at 68,000 per year and the structural costs are 15,000 per year. A part of the commercial costs are commissions that depend on sales. 

1.- Calculate the cost of Raw Materials for each model. (0.5 points) 

2.- Calculate the total and unit production cost and the total cost. (1.5 points) 

3.- Calculate the unit gross margin for each model. (0.5 points) 

4.- Break down the concepts and mark with an X what type of cost it is (Direct / Indirect, Fixed / Variable, Production / Period)? If you think it is necessary, include comments. (1.5 points) 

5.- If during the year 5% of the units manufactured have not been sold, what impact would it have on the analytical result? What financial implications would that entail? Give reasons for your answer, it is not necessary to redo the calculations (1 points) 

6.- After analyzing the period and comparing with other years, sales of the fast charging model are falling rapidly. Based on the cost analysis, what recommendations could be made? Give reasons for your answer (1 points)