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1、EconomicsforEngineeringCostCostconceptsconceptsCostCostclassificationclassificationExercises2.1¢Determinewhethereachofthefollowingcostsshouldbeclassifiedasdirectmaterials(DM)directshouldbeclassifiedasdirectmaterials(DM),directlabor(DL),ormanufacturingoverhead(MO)¢Framesandtiresusedinmanufacturingbi
2、cyclesDM¢DLWagespaidtoproductionworkers.DL¢MOInsuranceonfactoryequipmentandmachinery.MO¢MODepreciationonfactoryequipment.MO(BE1-4)AlbertoDeMarco1TitleoflectureEconomicsforEngineering2.2¢Determinewhethereachofthefollowingcostsofanautomobilemanufacturerwouldbeclassifiedasdirectmaterials(DM),directlab
3、or(DL),or(DL),ormanfacturingmanfacturingoverhead(MO)overhead(MO)¢WindshieldDM¢EngineDM¢WagesWagesofofassemblyassemblylinelineworkersworkersDL¢FactoryFactorymachinerymachinerylubrificantlubrificantMO¢TiresDM¢SteeringSteeringwheelwheelDM¢SalarySalaryofofpaintingpaintingsupervisorsupervisorMO(BE1-5)2.
4、3Abicyclecompanyhasthesecosts:tires,salariesofemployeeswhoputtiresonthewheels,wheelnuts,spokes,slsalaryfftoffactorymmnanager,hhndlbsndslisfftandlebars,andsalariesoffactorymaintenanceemployees.Classifyeachcostasdirectmaterials,directlabor,ormanufacturing0/H.ManufacturingDirectMaterialsDirectLaborOve
5、rheadTiresSalariesofemployeesFactorymanamanagerWheelnutswhoputtiresonthesalarywheels.SpokesFactorymaintenanceemployeessalaryHandlebarsThen,Distinguishbetweenproductandperiodcosts.do-itAlbertoDeMarco2TitleoflectureEconomicsforEngineering2.4¢ColdplayCorporationincurredthefollowingcostswhilemanufactur
6、ingitsproduct.Materials€100,000Plantuse60,000Propertytaxesonstore7,500Laborcostsofassembly-lineworkers110,000Factorysuppliesused13,000Advertisingexpense45,000Propertytaxesonplant14,000DeliveryexpensesDeliveryexpenses2100021,000Salescommissions35,000Salariespaidtosalesclerks50,000¢Determinethetotala
7、mountofproductcosts,manufacturingoverhead,andperiodcosts(E1-3)2.5(E1-1B)AlbertoDeMarco3TitleoflectureEconomicsforEngineering2.52.5SolutionSolution(a)Factoryutilities.........................................
