Plant #2

1) victimisation cypher data, 176,087 iPhone 4s mustiness be completed on a periodic basis in put together for Danshui sow No. 2 to break even. The original step is to face the theatrical role bound which is equal to the ciphered revenue, $41,240,000, negatively charged the variable quantity bes, $40,412,000, which gives us a contribution valuation calculate of $828,000. If we dissociate this digit by the number of unit of measurements, 200,000, we think the contribution margin per unit to be $4. 14. Now, all we necessitate atomic number 18 the set hails, which are budgeted as $729,000 per month. Plugging these set into the break-even specify formula we beget BEP=729,000/4. 14=176,087 units. ) Using budget data, the add up together expected price per unit is $205. 70 and the f echt damage per unit is $211. 94. Since manufacturing and transportation system are two waren into account we need to localise on both(prenominal) variable and located spea k to. To find the come expected cost per unit we must add the budgeted variable cost, $40,411,000, and add them to the budgeted amend costs, $729,000, and set forth the summarise of these numbers by 200,000 units. This gives the result of $205. 70 expected cost per unit. To find the veridical cost per unit the process is the aforesaid(prenominal) except we substance abuse the data from the substantial column in shew three.So we bring forth the variable costs at $37,412,000, add the fixed costs of $736,000 to this number, then divide by the number of units, 180,000, and we find the actual total cost per unit to be $211. 94. 3) In order to prepare a bendable budget for 180,000 iPhone 4s you can both use exhibit 1 and determine and multiply them by the number of units, 180,000, or you can do what I did, which is take the prys in the monthly budged branch of exhibit 3 and multiply them by 9/10 which is the simplification of 180,000/200,000.Here are all the mensurates I reason Revenue$37,116,000 nictitation Memory$4,860,000 activity Process$1,935,000 Chips-Phone$2,529,000 gyro$468,000 8 different Chips$12,771,000 centre changeable Costs From Materials$22,563,000 variant Supplies and Tools Labor$11,256,300 fictionalization and Packing$2,359,800 transfer$190,800 Total variable star Costs$36,369,900 mill Rent$400,000 form Depreciation$150,000 utility-grade Fee and Taxes$52,000 lapse$127,000 Total frozen Costs$729,000 Total Costs$37,098,900 crystalize Income$17,100.The variance for from each one respective value (in order) is to be indicated by an H or L. H mean that the actual value is higher than the flexible budget value, and L meaning that the actual value is turn down than the flexible budget value. The variances are 0 units, $360,000H, $389,000H, 0, 0, 0, $128,000L, $261,000H, $48,700H, $732,200H, $200H, $1,042,100H, 0, 0, 0, $7,000H, $7,000H, $1,049,100H, $689,100L.