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1、PricingDecisionPROBLEMSONPRICINGDECISIONSEXTERNALPRICINGP–1.TheABCCo.Ltd.providesthefollowinginformationtoyouforoutputof1,000unitsofproduct.VariableCosts:ManufacturingRs.200,000SellingandAdministrative50,000TotalVariableCost250,000FixedCosts:Manufacturing150,000Selling&Administrat
2、ive100,000TotalFixedCost250,000TotalCost500,000Thecompanyrequired20%returnonitsinvestmentofRs.300,000Required:a.RequiredMarkup%toearnrequiredreturnoninvestment.b.Sellingpriceperunit.c.Incomestatementunderabsorptioncostingsystem.P–2.Amanufacturingcompanyhasaninstalledcapacityof150,
3、000unitsperannum.Thecoststructureofproductsmanufacturedisasunder.VariableManufacturingCostsperunit–Materials–Re.1Labour–Re.1Overhead–Rs.0.5ManufacturingSemi–variableoverheadisRs.50,000perannumat60%levelofcapacitywhichincreasesRs.10,000perannumforincreaseinevery10%ofcapacityutiliza
4、tion.FixedoverheadRs.150,000perannum.Thecompanyisplanningtohavereturnof25%onitsaverageinvestment.Required:a.MarkUp%toearnrequiredreturnonaverageinvestmentofRs,500,000at75%CapacityLevelandRs.600,000at80%CapacityLevel.b.Priceoftheproductat75%and80%levelofactivity.c.Incomestatementun
5、derabsorptioncosting.20of10©2008GhanendraFago(PhDScholar,M.Phil,MBA)ForMBAandMBSPricingDecisiona.Pricequotationsheet.P–3.Thefollowinginformationisprovidedtoyou.NormalCapacity–50,000unitsProductionandSales–45,000unitsVariablecostperunit:MaterialscostRs.10LabourCostRs5Selling&Admini
6、strativeCostRs.1FixedCosts:ManufacturingoverheadRs.50,000Selling&AdministrativecostRs.30,000ThefirmrequiredRs.500,000asinitialinvestmentandexpect20%returnoninvestment.Required:a.Markup%onvariablecosts.b.Sellingpriceperunit.c.Incomestatementfor45,000unitsP–4.TheEdmuntCompanyandtheE
7、lelampCompanybothmaketelevisionsets.TheEdmuntCompanypurchasesmostofthepartsandsubassembliesandassemblesthemintoafinalproduct,whereastheElelampCompanymanufacturesalmostalltheproduct'scomponents.EachCompanysells10,000unitsperyear.CostperunitEdmuntElelampDirectmaterial$50$20Directlab
8、our2030Overhead*1030Total$80$80*O
