331 Hw
2-17 1. Costs
Direct variable: yeast, flour, packaging materials
Indirect variable: depreciation on ovens, depreciation on mixing machines, factory utilities, machine maintenance personnel, maintenance supplies, cleaning supplies
Direct fixed: finishing department hourly laborers, materials handlers in each department, machinist
Indirect fixed: rent on factory building, fire insurance on factory building, mixing department manager, custodian in factory, night guard in factory 2. If the cost object were the mixing department rather than units of production of each kind of bread the mixing department manager would be a direct cost instead of an indirect cost.
2-24 a. Design of products and processes b. Production c. Marketing d. Distribution e. Customer service
1. Identify customer needs- e
Perform market research-c
Design a prototype-a
Market the new design- c
Manufacture the HCP smartphone-b
Process orders-d
Package the HCP-d
Deliver the HCP-d
Provide online assistance-e
Make design changes-a 2. Cost drivers: | Activities: | Number of smartphones shipped by HCP | Process orders from cell phone companies | Number of design changes | Make design changes to the smartphone based on customer feedback | Number of deliveries made to cell phone companies | Process orders from cell phone companies | Engineering hours spend on initial product design | Design a prototype of the HCP smartphone | Hours spent researching competing market brands | Perform market research on competing brands | Customer-service hours | Identify customer needs, provide online assistance to cell phone users for use of the HCP smartphone | Number of smartphone orders processed | Process orders from cell phone companies | Number of cell phone companies purchasing the HCP | Market the new design to cell phone companies | Machine hours required to run the production equipment | Manufacture the HCP smartphone | Number of
Direct variable: yeast, flour, packaging materials
Indirect variable: depreciation on ovens, depreciation on mixing machines, factory utilities, machine maintenance personnel, maintenance supplies, cleaning supplies
Direct fixed: finishing department hourly laborers, materials handlers in each department, machinist
Indirect fixed: rent on factory building, fire insurance on factory building, mixing department manager, custodian in factory, night guard in factory 2. If the cost object were the mixing department rather than units of production of each kind of bread the mixing department manager would be a direct cost instead of an indirect cost.
2-24 a. Design of products and processes b. Production c. Marketing d. Distribution e. Customer service
1. Identify customer needs- e
Perform market research-c
Design a prototype-a
Market the new design- c
Manufacture the HCP smartphone-b
Process orders-d
Package the HCP-d
Deliver the HCP-d
Provide online assistance-e
Make design changes-a 2. Cost drivers: | Activities: | Number of smartphones shipped by HCP | Process orders from cell phone companies | Number of design changes | Make design changes to the smartphone based on customer feedback | Number of deliveries made to cell phone companies | Process orders from cell phone companies | Engineering hours spend on initial product design | Design a prototype of the HCP smartphone | Hours spent researching competing market brands | Perform market research on competing brands | Customer-service hours | Identify customer needs, provide online assistance to cell phone users for use of the HCP smartphone | Number of smartphone orders processed | Process orders from cell phone companies | Number of cell phone companies purchasing the HCP | Market the new design to cell phone companies | Machine hours required to run the production equipment | Manufacture the HCP smartphone | Number of