Note: Please round your results to 2 decimal places!

Calculate the gross margin under absorption costing for January of year 23 (in EUR)!

Note: Please round your results to 2 decimal places!

Calculate the non-manufacturing costs under absorption costing for January of year 23 (in EUR)!

Note: Please round your results to 2 decimal places!

While the company sells 1684000 units of the mechanic component A

and 810000 units of the mechanic component B in January of year 23,

the company produces 1684000 units of the mechanic component A and

795000 units of the mechanic component B in the same month.

The direct material costs related to the cost center Material are EUR

1500000, the direct labor costs related to the cost center

Production I are EUR 120000, and the direct labor costs related to cost

center Production II are EUR 670000 in January

of year 23.

The opening inventory contains 50000 units of product B valued at EUR 5.40 per unit (under absorption costing) at the beginning of January of

year 23. The company applies the LIFO method for inventory

valuation.

Calculate the cost of goods sold under absorption costing for January of year 23 (in EUR)!

Note: Please round your results to 2 decimal places!

While the company sells 1684000 units of the mechanic component A at

EUR 2.30 per unit and 810000 units of the mechanic component B

at EUR 6.10 per unit in January of year 23, the company produces

1684000 units of the mechanic component A and 795000 units

of the mechanic component B in the same month.

Calculate the sales revenues under absorption costing for January of year 23 (in EUR)!

Note: Please round your results to 2 decimal places!

Calculate the total cost per unit

of

the newly-developed product ‘TripleCrown’ (in EUR per unit)!

Note: Please round your results to 2 decimal places!

The direct materials costs of the newly-developed product ‘TripleCrown’ are EUR 10.60

per unit. The direct labor costs of this product amount to EUR 15.40 per unit in the cost center Production I and EUR 6.80 per unit in the cost center Production II.

This product needs 26 minutes in

the assembly line of the cost center Production I and 110 minutes in

the assembly line of the cost center Production II.

Calculate the manufacturing cost per unit

of

the newly-developed product ‘TripleCrown’ (in EUR per unit)!

Note: Please round your results to 2 decimal places!

The direct material costs related to the cost center Material are EUR 1500000, the direct labor costs related to the cost center Production I are EUR 120000, and the direct labor costs related to cost center Production II are EUR 670000 in January

of year 23.

While the total capacity of the assembly line of the cost center Production I is 950 machine hours, the total capacity of the assembly line of the cost center Production II is 810 machine hours.

Calculate the machine-hour rate for the cost center Production I (in EUR per h)!

Note: Please round your results to 2 decimal places!

The direct material costs related to the cost center Material are EUR 1500000, the direct labor costs related to the cost center Production I are EUR 120000, and the direct labor costs related to cost center Production II are EUR 670000 in January

of year 23.

Calculate the allocation rate for the cost center Marketing & Sales (in %)!

Note: Please round your results to 2 decimal places!

The direct material costs related to the cost center Material are EUR 1500000, the direct labor costs related to the cost center Production I are EUR 120000, and the direct labor costs related to cost center Production II are EUR 670000 in January

of year 23.

While the total capacity of the assembly line of the cost center Production I is 950 machine hours, the total capacity of the assembly line of the cost center Production II is 810 machine hours.

Calculate the allocation rate for the cost center Production II (in %)!

Note: Please round your results to 2 decimal places!