Title: Cases In Cost Management: A Strategic Emphasis Author: John K. Shank Case: Tijuana Bronze Machining Description: Product Profitability Analysis With Abc

2871 words - 11 pages


Tijuana Bronze Manufacturing

Question 1:

Total Manufacturing Overhead


Overhead per dollar of labor


Product Cost per Unit





> (7,500*16*.25) / 7,500



> .25*16*4.39



> 16 + 4 + 17.56






> (12,500*16*.5)/12,500



> .50*16*4.39



> 20 + 8 + 35.12






> (4,000*16*.4)/4,000



> .40*16*4.39



> 22 + 6.40 + 14.05


Question 2:


Contribution Margin for the Three Products



Flow Controllers

Revenue / unit




Var Cost / unit




Var Labor Cost / unit




Contribution Margin




Question 3:


Allocated Material Overhead is $220,000 (receiving and materials handling)

Remaining Material Overhead after receiving and material handling is $460,000



Flow Controllers


Materials cost / unit




Materials total cost





Material cost percentage




Allocated Material OH Cost





Allocated Material OH Cost / unit




Labor cost / unit




Machine Hours





Percentage of Total Hours




Overhead Cost Allocated





OH Cost / unit




Product Cost / unit




Question 4:




Flow Controllers






Direct Labor and Set Up




Overhead Activity Totals:






Materials Handling





Packing and Shipping









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