Company A is a manufacturer of wooden and metal structures (20XX) Costs 1. Consumable supplies in...

 

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Company "A" is a manufacturer of wooden and metal structures (20XX) Costs 1. Consumable supplies in the factory warehouse 2. Sandpaper 3. Lubricants 4. Indirect costs: wages 5. Wages of production workers Total 70 000 2 000 5 000 40 000 300 000 6. Stocks of raw materials 01.01.20XX 7. Stocks of raw materials 31.12.20XX 8. Stock of finished goods 01.01.20XX 9. Stock of finished goods 31.12.20XX 10. Work in progress 01.01.20XX 11. Work in progress 31.12.20XX 12. Industrial building rental 13. Depreciation of equipment 14. Equipment insurance 15. Purchase of raw materials 16. Sales and (Revenue) 17. Cost of sales 18. Salary of marketing department specialists 19. Product promotion 40 000 50 000 100 000 150 000 10 000 14 000 54 000 36 000 7 000 460 000 1 360 000 130 000 100 000 100 000 Tasks: 1. Calculate operating profit. Use example 2 to complete the assignment. 2. The company produced 900 thousand units of products. What are the variable material costs per unit of products? 3. What is the rent for a building per unit of production? 4. How the above-mentioned indicators will change if the output increases to 1 million units? Company "A" is a manufacturer of wooden and metal structures (20XX) Costs 1. Consumable supplies in the factory warehouse 2. Sandpaper 3. Lubricants 4. Indirect costs: wages 5. Wages of production workers Total 70 000 2 000 5 000 40 000 300 000 6. Stocks of raw materials 01.01.20XX 7. Stocks of raw materials 31.12.20XX 8. Stock of finished goods 01.01.20XX 9. Stock of finished goods 31.12.20XX 10. Work in progress 01.01.20XX 11. Work in progress 31.12.20XX 12. Industrial building rental 13. Depreciation of equipment 14. Equipment insurance 15. Purchase of raw materials 16. Sales and (Revenue) 17. Cost of sales 18. Salary of marketing department specialists 19. Product promotion 40 000 50 000 100 000 150 000 10 000 14 000 54 000 36 000 7 000 460 000 1 360 000 130 000 100 000 100 000 Tasks: 1. Calculate operating profit. Use example 2 to complete the assignment. 2. The company produced 900 thousand units of products. What are the variable material costs per unit of products? 3. What is the rent for a building per unit of production? 4. How the above-mentioned indicators will change if the output increases to 1 million units?