|
Month |
No of Days |
|
|
|
Total Cakes |
(1) Oven electricity usage (kwh) |
(2)Other electricity usage (kwh) |
(3) Total electricity usage (kwh) |
|
Cake 1 |
Cake 2 |
Cake 3 |
||||||
|
1 |
31 |
5,700.00 |
1,900.00 |
1,900.00 |
9,500.00 |
12,825.00 |
250.00 |
13,075.00 |
|
2 |
28 |
5,280.00 |
1,760.00 |
1,760.00 |
8,800.00 |
11,880.00 |
249.00 |
12,129.00 |
|
3 |
31 |
4,500.00 |
1,500.00 |
1,500.00 |
7,500.00 |
10,125.00 |
261.00 |
10,386.00 |
|
4 |
30 |
3,900.00 |
1,300.00 |
1,300.00 |
6,500.00 |
8,775.00 |
337.90 |
9,112.90 |
|
5 |
31 |
4,320.00 |
1,440.00 |
1,440.00 |
7,200.00 |
9,720.00 |
489.00 |
10,209.00 |
|
6 |
30 |
4,500.00 |
1,500.00 |
1,500.00 |
7,500.00 |
10,125.00 |
607.20 |
10,732.20 |
|
7 |
31 |
4,920.00 |
1,640.00 |
1,640.00 |
8,200.00 |
11,070.00 |
638.40 |
11,708.40 |
|
8 |
31 |
4,980.00 |
1,660.00 |
1,660.00 |
8,300.00 |
11,205.00 |
697.50 |
11,902.50 |
|
9 |
30 |
5,100.00 |
1,700.00 |
1,700.00 |
8,500.00 |
11,475.00 |
480.00 |
11,955.00 |
|
10 |
31 |
5,400.00 |
1,800.00 |
1,800.00 |
9,000.00 |
12,150.00 |
337.90 |
12,487.90 |
|
11 |
30 |
5,640.00 |
1,880.00 |
1,880.00 |
9,400.00 |
12,690.00 |
246.00 |
12,936.00 |
|
12 |
31 |
6,000.00 |
2,000.00 |
2,000.00 |
10,000.00 |
13,500.00 |
400.00 |
13,900.00 |
|
Total |
365 |
60,240.00 |
20,080.00 |
20,080.00 |
100,400.00 |
135,540.00 |
4,993.90 |
140,533.90 |
Requirement-1: Analysis of Two Electricity Providers
|
Electricity provider 1 |
||
|
Monthly Usage (Kwh) |
Price (Cents) |
Amount ($) |
|
3350 |
29.8 |
998.30 |
|
5500 |
30 |
645.00 |
|
5500 |
30.01 |
40,523.67 |
|
|
|
42,166.97 |
|
Supply charges @ $4.012 per day |
|
1,464.38 |
|
Total |
|
43,631.35 |
|
Electricity provider 2 |
||
|
Monthly Usage (Kwh) |
Price (Cents) |
Amount ($) |
|
2550 |
29.55 |
753.53 |
|
5500 |
29 |
855.50 |
|
5500 |
28.75 |
38,822.25 |
|
|
|
40,431.27 |
|
Supply charges @ $5 per day |
|
1,825.00 |
|
Total |
|
42,256.27 |
It could be observed that electricity provider 2 is providing electricity at cheaper rates than electricity provider 1.
Requirement 2: Comparing the electricity cost of these two electricity providers for different levels of monthly productions
|
Months |
Total cakes |
Total Electricity Cost including supply charge |
Rent |
Other expenses |
Direct Material Cost |
Direct Labor Cost |
|
1 |
9800 |
3,941.84 |
2,500.00 |
8,000.00 |
4,900.00 |
29,400.00 |
|
2 |
8000 |
3,654.86 |
2,500.00 |
6,000.00 |
4,000.00 |
24,000.00 |
|
3 |
7000 |
3,168.75 |
2,500.00 |
5,500.00 |
3,500.00 |
21,000.00 |
|
4 |
6500 |
2,797.73 |
2,500.00 |
7,500.00 |
3,250.00 |
19,500.00 |
|
5 |
7200 |
3,117.86 |
2,500.00 |
7,536.00 |
3,600.00 |
21,600.00 |
|
6 |
7000 |
3,263.28 |
2,500.00 |
9,565.00 |
3,500.00 |
21,000.00 |
|
7 |
8000 |
3,548.94 |
2,500.00 |
9,676.00 |
4,000.00 |
24,000.00 |
|
8 |
8300 |
3,604.74 |
2,500.00 |
10,007.00 |
4,150.00 |
24,900.00 |
|
9 |
8500 |
3,614.84 |
2,500.00 |
7,589.00 |
4,250.00 |
25,500.00 |
|
10 |
9000 |
3,773.05 |
2,500.00 |
6,700.00 |
4,500.00 |
27,000.00 |
|
11 |
9500 |
3,896.88 |
2,500.00 |
9,900.00 |
4,750.00 |
28,500.00 |
|
12 |
10000 |
4,179.03 |
2,500.00 |
10,000.00 |
5,000.00 |
30,000.00 |
|
Total |
98800 |
42,561.80 |
30,000.00 |
97,973.00 |
49,400.00 |
296,400.00 |
The excel file prepared as shown above incorporates the use of IF Function which works based on logics (Reding and Wermers, 2007). This Excel can be used as the tool to compare the monthly electricity cost of two electricity providers. The electricity cost of the respective electricity providers will automatically change upon a change made in the total electricity consumption. Further, the total electricity consumption is also linked to the basic data variables being used in its computation.
Assignment part 2: Table Completed
|
Months |
Total cakes |
Total Electricity Cost including supply charge |
Rent |
Other expenses |
Direct Material Cost |
Direct Labor Cost |
|
1 |
9,500.00 |
3,941.84 |
3,000.00 |
8,800.00 |
5,700.00 |
38,000.00 |
|
2 |
8,800.00 |
3,654.86 |
3,000.00 |
9,500.00 |
5,280.00 |
35,200.00 |
|
3 |
7,500.00 |
3,168.75 |
3,000.00 |
8,003.00 |
4,500.00 |
30,000.00 |
|
4 |
6,500.00 |
2,797.73 |
3,000.00 |
7,500.00 |
3,900.00 |
26,000.00 |
|
5 |
7,200.00 |
3,117.86 |
3,000.00 |
7,536.00 |
4,320.00 |
28,800.00 |
|
6 |
7,500.00 |
3,263.28 |
3,000.00 |
9,565.00 |
4,500.00 |
30,000.00 |
|
7 |
8,200.00 |
3,548.94 |
3,000.00 |
9,676.00 |
4,920.00 |
32,800.00 |
|
8 |
8,300.00 |
3,604.74 |
3,000.00 |
10,007.00 |
4,980.00 |
33,200.00 |
|
9 |
8,500.00 |
3,614.84 |
3,000.00 |
8,544.00 |
5,100.00 |
34,000.00 |
|
10 |
9,000.00 |
3,773.05 |
3,000.00 |
10,454.00 |
5,400.00 |
36,000.00 |
|
11 |
9,400.00 |
3,896.88 |
3,000.00 |
9,900.00 |
5,640.00 |
37,600.00 |
|
12 |
10,000.00 |
4,179.03 |
3,000.00 |
10,000.00 |
6,000.00 |
40,000.00 |
|
Total |
100,400.00 |
42,561.80 |
36,000.00 |
109,485.00 |
60,240.00 |
401,600.00 |
The fixed cost comprises such cost items that do not change with the change in production level (Kinney and Raiborn, 2010). In the case of Aussie Bakery, rent and surcharge on electricity does not seem to be changing with the change in production level. There these two cost items are to be classified as fixed cost. In contrast to fixed cost, the variable cost includes the items of cost which change in tandem to the change in level of output. The Aussie Bakery incurs direct material and direct labor in the production of cakes which can be classified as variable cost because cost of these items change with the change in number of cakes produced.
Further, apart from the fixed and variable cost, there is another category of cost classification that is mixed cost (Kinney and Raiborn, 2010). The cost of some items remains fixed for certain level of output and then changes. These items are classified under mixed cost category. In the case of Aussie Bakery, the electricity cost and other cost is to be classified as mixed cost.
From the scatter graph presented above, it could be observed that direct material and direct labor costs are changing with the change in the production of cakes. Further, the rent cost could be observed to be static. The electricity and other costs are fixed for certain level of output and then these costs are changing.
High Low Method
Mixed Cost: Electricity
|
Level |
Total cakes |
Electricity Cost ex supply charge |
|
Highest |
10,000.00 |
4,024.03 |
|
Lowest |
6,500.00 |
2,647.73 |
|
Difference |
3,500.00 |
1,376.29 |
|
Variable per cake |
0.39 |
|
|
Fixed |
91.76 |
|
Level |
Total cakes |
Total Other Cost |
|
Highest |
10,000.00 |
10,000.00 |
|
Lowest |
6,500.00 |
7,500.00 |
|
Difference |
3,500.00 |
2,500.00 |
|
|
|
|
|
Variable per cake |
0.71 |
|
|
Fixed |
2,857.14 |
|
|
df |
SS |
MS |
F |
Significance F |
|
||
|
Regression |
1 |
1692388.72 |
1692388.715 |
752.392512 |
9.60715E-11 |
|
||
|
Residual |
10 |
22493.4285 |
2249.342847 |
|
||||
|
Total |
11 |
1714882.14 |
|
|
|
|
||
|
|
|
|||||||
|
|
Coefficients |
Standard Error |
t Stat |
P-value |
Lower 95% |
Upper 95% |
Lower 95.0% |
Upper 95.0% |
|
Intercept |
253.5640389 |
115.332279 |
2.198552233 |
0.05256972 |
-3.412291074 |
510.540369 |
-3.41229 |
510.5404 |
|
X Variable 1 |
0.375438524 |
0.01368726 |
27.42977419 |
9.6072E-11 |
0.344941402 |
0.40593565 |
0.344941 |
0.405936 |
Fixed Electricity Cost: $253.56
Variable Electricity Cost: $0.38 per cake
Mixed Cost: Other Cost
|
|
df |
SS |
MS |
F |
Significance F |
|
||
|
Regression |
1 |
5486073.51 |
5486073.515 |
9.25175578 |
0.01242711 |
|
||
|
Residual |
10 |
5929764.74 |
592976.4735 |
|
||||
|
Total |
11 |
11415838.3 |
|
|
|
|
||
|
|
|
|||||||
|
|
Coefficients |
Standard Error |
t Stat |
P-value |
Lower 95% |
Upper 95% |
Lower 95.0% |
Upper 95.0% |
|
Intercept |
3468.236396 |
1872.58602 |
1.852110591 |
0.09372023 |
-704.1452454 |
7640.61804 |
-704.145 |
7640.618 |
|
X Variable 1 |
0.675957801 |
0.22223247 |
3.041669899 |
0.01242711 |
0.180793013 |
1.17112259 |
0.180793 |
1.171123 |
Fixed Other Cost: $3,468.24
Variable Other Cost: $0.68 per cake
Requirement-4:
|
When labor and other costs are considered based on high low method |
|||
|
|
Cakes |
||
|
|
6400 |
8900 |
9900 |
|
Variable |
|
|
|
|
Direct [email protected] $0.60 |
3,840.00 |
5,340.00 |
5,940.00 |
|
Direct [email protected] $4 |
25,600.00 |
35,600.00 |
39,600.00 |
|
[email protected] $0.39 |
2,496.00 |
3,471.00 |
3,861.00 |
|
Other cost @ $0.71 |
4,544.00 |
6,319.00 |
7,029.00 |
|
Total (a) |
36,480.00 |
50,730.00 |
56,430.00 |
|
Fixed |
|
|
|
|
Rent |
3,000.00 |
3,000.00 |
3,000.00 |
|
Supply charge |
150.00 |
150.00 |
150.00 |
|
Electricity |
91.76 |
91.76 |
91.76 |
|
Other cost |
2,857.14 |
2,857.14 |
2,857.14 |
|
Total (b) |
6,098.91 |
6,098.91 |
6,098.91 |
|
Grand Total (a+b) |
42,578.91 |
56,828.91 |
62,528.91 |
|
When labor and other costs are considered based on regression analysis |
|||
|
|
Cakes |
||
|
|
6400 |
8900 |
9900 |
|
Variable |
|
|
|
|
Direct [email protected] $0.60 |
3,840.00 |
5,340.00 |
5,940.00 |
|
Direct [email protected] $4 |
25,600.00 |
35,600.00 |
39,600.00 |
|
[email protected] $0.38 |
2,432.00 |
3,382.00 |
3,762.00 |
|
Other cost @ $0.68 |
4,352.00 |
6,052.00 |
6,732.00 |
|
Total (a) |
36,224.00 |
50,374.00 |
56,034.00 |
|
Fixed |
|
|
|
|
Rent |
2,500.00 |
2,500.00 |
2,500.00 |
|
Supply charge |
150.00 |
150.00 |
150.00 |
|
Electricity |
253.56 |
253.56 |
253.56 |
|
Other cost |
3,468.24 |
3,468.24 |
3,468.24 |
|
Total (b) |
6,371.80 |
6,371.80 |
6,371.80 |
|
Grand Total (a+b) |
42,595.80 |
56,745.80 |
62,405.80 |
It could be observed from the above computations that as the output increases the total cost under regression method is reducing down as compared to
|
Requirement 1: Breakeven Point |
||||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
Total |
|
A. Selling Price |
7.00 |
6.50 |
7.20 |
|
|
Less: Variable Cost |
5.66 |
5.66 |
5.66 |
|
|
B. Contribution per cake |
1.34 |
0.84 |
1.54 |
|
|
C. Sales Mix (Based on Volume) |
60% |
20% |
20% |
|
|
D. Composite contribution per cake |
|
|
|
1.28 |
|
E. PV ratio (C/A) |
19% |
13% |
21% |
|
|
F. Composite PV ratio |
|
|
|
18.35% |
|
G. Fixed Cost annual |
|
|
|
76,461.61 |
|
H. Total BEP (Cakes) [G/D] |
– |
– |
– |
59,735.63 |
|
I. BEP (Cakes) [H*C] |
35,841 |
11,947 |
11,947 |
|
|
J. BEP ($) [G/F] |
|
|
|
416,727.48 |
|
K. BEP ($) [J*C] |
250,036.49 |
83,345.50 |
83,345.50 |
|
The income tax expense does not form part of fixed cost taken for computation of breakeven point. Thus, the impact of taxation would be nil on the computation of breakeven levels. Therefore, the results of breakeven as arrived in the requirement-1 would not change due to consideration of tax expense (Cafferky, 2010).
|
Requirement 3: Margin of safety |
|||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
|
A. Selling Price |
7.00 |
6.50 |
7.20 |
|
B. Current sale units |
60,240.00 |
20,080.00 |
20,080.00 |
|
C. Total Current Sales |
421,680.00 |
130,520.00 |
144,576.00 |
|
D. BEP sales |
250,036.49 |
83,345.50 |
83,345.50 |
|
E. Margin of Safety (C-D) |
171,643.51 |
47,174.50 |
61,230.50 |
|
E. Margin of Safety % (E/C) |
40.70% |
36.14% |
42.35% |
|
Explanation: The margin of safety indicates profit making capacity of the products being manufactured and sold by a firm (Cafferky, 2010). It could be observed that in the current case, cake-3 is yielding the highest margin of safety of 42.35%. This depicts that cake-3 is the most profitable product for the Bakery followed by cake-1. |
|
Operating Leverage Impact Analysis |
|||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
|
A. Current Contribution |
80,721.60 |
16,867.20 |
30,923.20 |
|
B. Fixed cost allocated in sales mix |
45,876.96 |
15,292.32 |
15,292.32 |
|
C. Operating Income (A-B) |
34,844.64 |
1,574.88 |
15,630.88 |
|
D. Operating Leverage |
2.32 |
10.71 |
1.98 |
|
Impact on Profit of Increase/decrease in Sales by 20% |
|||
|
D. % Increase/ decrease in profit (D*20%) |
46.33% |
214.20% |
39.57% |
|
Impact Analysis: The degree of operating leverage provides for computation of impact on the profits of increase or decrease in sales (Cafferky, 2010). The degree of operating leverage is computed by dividing contribution with operating income. It could be observed that cake-2 has the highest degree of operating leverage of 10.71 times. In this case, it indicates that if the sales of cake-2 increase or decreases by 20%, the operating profit will increase or decrease by 214.20%. |
In regard to the current cost structure of Aussie Bakery it could be observed that variable costs are high as depicted from the low contribution margin of 18.35%. Since the variable costs are high, the fluctuation in the sales caused by price change would not have much impact on the profitability of the firm. The firm will not be able to get the benefits of increase in sales price to the fullest due to high variable costs. Therefore, it is recommended to reduce the variable costs so that contribution margin could be improved to reap out the benefits of increase in sales price (Cafferky, 2010).
|
No of Cakes to Earn Targeted Income |
||||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
Total |
|
A. Fixed Cost Annual |
|
|
|
76,461.61 |
|
B. Target Income after tax |
|
|
|
150,000.00 |
|
C. Tax @ 10% (B/90%*10%) |
|
|
|
16,666.67 |
|
D. Target Income before tax (D+C) |
|
|
|
166,666.67 |
|
E. Total contribution needed (A+D) |
|
|
|
243,128.27 |
|
F. Composite contribution per cake |
|
|
|
1.28 |
|
G. Total cakes needed (F/G) |
|
|
|
189,943.96 |
|
H. Cakes needed category wise |
113,966.38 |
37,988.79 |
37,988.79 |
|
|
I. Composite PV ratio |
|
|
|
0.18 |
|
J. Total Sales needed ($) [E/J] |
|
|
|
1,325,086.38 |
|
K. Sales needed category wise |
795,051.83 |
265,017.28 |
265,017.28 |
|
|
Breakeven Point |
||||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
Total |
|
A. New Fixed Cost |
|
|
|
96,461.61 |
|
B. New Composite contribution per cake |
|
|
|
1.41 |
|
(1.28*110%) |
|
|
|
|
|
C. Total BEP (Cakes) |
|
|
|
68,509.66 |
|
D. BEP category-wise |
41,105.80 |
13,701.93 |
13,701.93 |
|
|
Note: The decrease in variable cost of 10% will increase the PV ratio by 10%. |
|
|
Cake-1 |
Cake-2 |
Cake-3 |
Total |
|
A. New selling price |
8.40 |
7.80 |
8.64 |
|
|
B. New Variable cost |
6.51 |
6.51 |
6.51 |
|
|
C. New Contribution per unit (A-B) |
1.89 |
1.29 |
2.13 |
|
|
D. No of cakes |
60,240.00 |
20,080.00 |
20,080.00 |
|
|
E. Total contribution (C*D) |
113,913.84 |
25,923.28 |
42,790.48 |
182,627.60 |
|
F. Total Fixed Cost |
|
|
|
76,461.61 |
|
G. Operating Profit (E-F) |
|
|
|
106,165.99 |
|
|
Cake-1 |
Cake-2 |
Cake-3 |
Total |
|
A. New fixed cost |
|
|
|
91,753.93 |
|
B. New PV ratio |
|
|
|
22.02% |
|
C. Total BEP ($) |
|
|
|
416,727.48 |
|
D. Category-wise |
250,036.49 |
83,345.50 |
83,345.50 |
|
|
Explanation: The new BEP could be observed to be same as it was before these changes. This is because the fixed cost and contribution margin both have increased by same percentage. |
||||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
Total |
|
A. Fixed cost |
|
|
|
76,461.61 |
|
C. PV ratio |
|
|
|
18.35% |
|
D. BEP (cakes) |
|
|
|
416,727.48 |
|
E. Category-wise |
250,036.49 |
83,345.50 |
83,345.50 |
|
|
Explanation: The increase in sales units by 25% will increase the sales revenues but simultaneously it will also give rise to variable cost by the same percentage. Hence, the contribution margin will remain unaffected. As the contribution margin is same, the breakeven point will also remain the same (Cafferky, 2010). |
||||
|
Computation of cost per cake |
|||
|
Cost Driver: Labor hours |
|||
|
|
Cake-1 |
Cake-2 |
Cake-3 |
|
A. Direct material |
36,144.00 |
12,048.00 |
12,048.00 |
|
B. Direct labor |
240,960.00 |
80,320.00 |
80,320.00 |
|
C. Manufacturing overhead per hour ($194,521/17,250) |
11.28 |
11.28 |
11.28 |
|
D. Total labor hours |
10,040.00 |
3,346.67 |
3,346.67 |
|
E. Total Manufacturing overhead (C*D) |
113,216.86 |
37,738.95 |
37,738.95 |
|
D. Cost per cake (A+B+E) |
390,320.86 |
130,106.95 |
130,106.95 |
|
Cost Driver: Labor cost |
|||
|
A. Direct material |
36,144.00 |
12,048.00 |
12,048.00 |
|
B. Direct labor |
240,960.00 |
80,320.00 |
80,320.00 |
|
C. Manufacturing overhead % to labor cost |
56% |
56% |
56% |
|
D. Total Manufacturing overhead (C*B) |
135,860.23 |
45,286.74 |
45,286.74 |
|
E. Cost per cake (A+B+D) |
412,964.23 |
137,654.74 |
137,654.74 |
|
Cost Driver: Oven hours |
|||
|
A. Direct material |
36,144.00 |
12,048.00 |
12,048.00 |
|
B. Direct labor |
240,960.00 |
80,320.00 |
80,320.00 |
|
C. Manufacturing overhead per oven hour ($194,521/6,210) |
31.32 |
31.32 |
31.32 |
|
D. oven hours used |
3,012.00 |
1,204.80 |
1,204.80 |
|
E. Total Manufacturing overhead (C*D) |
94,347.38 |
37,738.95 |
37,738.95 |
|
D. Cost per cake (A+B+E) |
371,451.38 |
130,106.95 |
130,106.95 |
The allocation of overheads could be based on different factors such as labor hours, labor cost, and machine hours (Oven hours). The cost of overhead being allocated would differ depending upon the type of cost driver applied. It could be observed from the results of requirement-1 that manufacturing overheads allocated based on labor hours are $113,216.86, 37,738.95 and 37,738.95 for cake-1, 2, and 3 respectively. Further this allocation changes when the allocation base is changed to labor cost. In that case the manufacturing overheads would be allocated as $135,860.30, 45,286.74, and 45,286.74. Further, when the Oven hours are used, the manufacturing overheads allocated changes to $94,347.38, 37,738.95, and 37,738.95.
|
Requirement 3: Over applied or under applied overhead for the year |
|||
|
|
Labor hours |
Labor cost |
Oven hours |
|
Total applied overheads (A) |
188,694.77 |
226,433.72 |
169,825.29 |
|
Actual Overheads |
|
|
|
|
Rent |
36,000.00 |
36,000.00 |
36,000.00 |
|
Electricity cost |
42,561.80 |
42,561.80 |
42,561.80 |
|
Other costs |
109,485.00 |
109,485.00 |
109,485.00 |
|
Total (B) |
188,046.80 |
188,046.80 |
188,046.80 |
|
Over/ (Under) Applied (A-B) |
647.97 |
38,386.92 |
(18,221.51) |
Cafferky, M. 2010. Breakeven Analysis: The Definitive Guide to Cost-Volume-Profit Analysis
Kinney, M.R. and Raiborn, C.A. 2010. Cost Accounting: Foundations and Evolutions. Cengage Learning.
Managerial Accounting Collection. Business Expert Press.
Reding, E.E. and Wermers, L. 2007. Microsoft Office Excel 2007 – Illustrated Complete. Cengage Learning.
Vanderbeck, E.V. and Mitchell, M.R. 2015. Principles of Cost Accounting. Cengage Learning.
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