一题ACCA .• Will and Grace operate separate divisions making and selling products with identical cost structures.Sales price per unit $50Direct materials per unit $12Direct labor per unit $8Fixed production overheads of $200,000 per month are

一题ACCA .• Will and Grace operate separate divisions making and selling products with identical cost structures.Sales price per unit $50Direct materials per unit $12Direct labor per unit $8Fixed production overheads of $200,000 per month are
一题ACCA .
• Will and Grace operate separate divisions making and selling products with identical cost structures.
Sales price per unit $50
Direct materials per unit $12
Direct labor per unit $8
Fixed production overheads of $200,000 per month are absorbed across the normal production level of 10,000 units per month.In each division assume a bottleneck capacity of 20,000 hours.
In April,Will makes and sells exactly 10,000 units whilst Grace makes 12,000 units and sells only 9,500.
Neither Will nor Grace has any opening or closing inventory of raw materials or components.
• Required:Show which manager would benefit if bonuses were given on
(a) Profit;
(b) Throughput accounting ratios
我也觉得好像是少点什么..
还有..我不知道那个Fixed production overheads of $200,000要怎么用...

一题ACCA .• Will and Grace operate separate divisions making and selling products with identical cost structures.Sales price per unit $50Direct materials per unit $12Direct labor per unit $8Fixed production overheads of $200,000 per month are
这道题目考察的是对利润和生产力的概念理
（a）利润为售价与成本之差,总利润为个体利润总和.因此在个体利润相同的情况下总利润仅与数量有关.
（b）生产力的衡量为单位时间的产量.
计算步骤如下：
Profit
=Total Sales-Total Cost of Good Sold
=(Sales price per unit*units sold)-{Direct materials per unit+Direct labor per unit+[Fixed production overheads/normal production level]}*units sold
Throughput accounting ratio=Inventory/Flow time
(a)Profit of Will's division:
($50*10,000)-{$12+$8+[$200,000/10,000]}*10,000=$100,000;
Same way,the profit of Grace's division is $95,000.
Since Will makes more profit than Grace,so Will would benefit if bonuses were given on profit.
(b) Throughput accounting ratios:
R(Will)=10,000units/20,000hours=0.5,same way the throughput of Grace is 0.6.
Grace's flow rate is higher than that of Will,so if the bonuses were given on throughput,Grace would benefit.