رد: N:06-Unit 4.1 : JOB-ORDER COSTING
الاخ الفاضل/ احمد الرحمانى والاستاذ/محمود الجوهرى
بعد السلام عليكم ورحمة الله وبركاته
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فيه سؤال رقم53 صفحة 61 على منحنى التعلم ارجوا أن تذكرونى كيف جاء الرقم 184320 كما فى الاجابه التاليه وجزاكم الله خيرا أخوكم / خالد الليثي
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53. In order to ensure that the company would not []lose money on the project, LCB's minimum bid for the 40 units would be
الاجابه
REQUIRED: The minimum bid to ensure that the
company will not lose money on the contract.
DISCUSSION: The full cost of the incremental production is $708,640 ($184,320 dL + 184,320 VOH + $240,000 dM + $100,000 FOH). Howeverومع ذلك, that amount includes $100,000 of fixed overhead that would presumably not increase as a result of the production. Thus, if the company obtainsتحصل على the contract at a price of $608,640 ($708,640 - $100,000), it will break evenالتعادل. The minimum bid is therefore $608,640: the incremental cost of labor, variable overhead, and raw materials.