Question

Please calculate unit processing costs for:

M_o= 40 grams

M_w = 3 grams

M_r= 5 grams

M_i = 50 grams

T_o  = 8 min=0.133 hrs

Tw= 2 min = 0.03 hrs

Tr = 3 min = .05 hr

T_i = 4 min = .066 hr

L₀ = $20

L_i= $20

L_r = $20

L_w =$20

Answer 1

Assuming the costs are $20 per kg per hr

Mo= 40 grams = 0.04kg

Mw = 3 grams = 0.003 kg

Mr= 5 grams = 0.005 kg

Mi = 50 grams = 0.05 kg

To  = 8 min=0.133 hrs

Tw= 2 min = 0.03 hrs

Tr = 3 min = .05 hr

Ti = 4 min = .066 hr

L0 = $20 /kg-hr

Li= $20 / kg-hr

Lr = $20/ kg-hr

Lw =$20 /kg-hr

Th cost per unit is given as,

C = Mo*To*Lo + Mw*Tw*Lw + Mr*Tr*Lr + Mi*Ti*Li

C = 0.04 x 0.133 x 20 + 0.003 x 0.03 x 20 + 0.005 x 0.05 x 20 + 0.05 x 0.066 x 20 = 0.179

C = $ 0.18 per unit or C = 18 cents per unit

answered by: anonymous