The company "Light(Ning) Bike OHG" produces particularly powerful but light e-bikes. The managing director, Mr. Ning, has calculated a planned cost allocation rate of €650 per e-bike for period 01. Of these, 65% are variable plan costs. He calculates with fixed plan costs totaling €790,000 in period 01.

a) How high is the planned employment for period 01? (Please round to a whole number) 

The planned employment is e-bikes.

b) What is the cost function used here? 

Cost function: K(x) = € + € * x

In the following period 02, Ning then calculates with planned employment of 3000 e-bikes and calculates with fixed costs totaling €770000 and variable costs of €430 per e-bike.

After the end of period 02, you want to check how much the actual costs have deviated and why this is the case. Actual costs were €2150000 and actual employment was 20% higher. The prices remained constant.

Please continue your calculations with these specified values for the following period 02 (these do not necessarily correspond to the solution from a)).

c) How high is the employment, price, and consumption variance as well as the total variance (as actual/target variance) of the costs in period 02? 

The employment variance is €.

The price difference is €.

The consumption variance is €.

The total deviation is €.

Note: Pay attention to the correct sign! The correct amount alone is not sufficient.

Answer rating: 100% (QA)

a The planned employment is 1200 ebikes b The cost fun... View the full answer