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S. Lee Enterprises produces two models of lawn tractor: SL1 and SL2. The models

ID: 2407030 • Letter: S

Question

S. Lee Enterprises produces two models of lawn tractor: SL1 and SL2. The models are both produced in the company’s Louisville factory and go through identical assembly operations. The difference is in the quality (hence, cost) of the parts used. The following data are available for November, the latest month for which information is available:


Required:

S. Lee Enterprises uses operations costing and assigns conversion costs based on the number of units assembled. Compute the cost of each model assembled in November.

SL1 SL2 Total Number assembled 1,950 2,450 4,400 Materials cost per tractor $ 1,550 $ 2,050 Other costs: Direct labor $ 1,850,000 Supplies 610,000 Other overhead 3,480,000

Explanation / Answer

Cost of each model

Particular. SL1 SL2 Total

Material. 1550 2050  

Direct labour 1850000

Supplies 610000

Other overhead. 3480000

Total conversion cost 5940000

Allocation 5940000*1950/4400   

= 2632500 3307500

Per unit. 1350 1350

Total cost p.u   

Conversion+material) 2900 3400