MathMaster logo

MathMaster

  1. Home
  2. general
  3. the company bags for all occasions manufactures leather and denim bags each bag takes an hour and a half 1 5 or 90 minutes
Question

The company BAGS FOR ALL OCCASIONS, manufactures Leather and denim bags, each bag takes an hour and a half (1.5) or 90 minutes to manufacture. Three clients come to have the following orders manufactured: YANERIS 50, MARIA ALEJANDRA 30, and MAYLEN 20. The company has one worker who works 240 hours a month; the total for the month was $1,200,000 from the payroll record. The CIF (tax identification number) is applied at a rate of $6,000 per unit. It is requested: 1. Calculation of the unit cost of labor. 2. Calculation of the unit cost of indirect manufacturing cost. (with mathematical procedures each point)

246

likes
1228 views

Answer to a math question The company BAGS FOR ALL OCCASIONS, manufactures Leather and denim bags, each bag takes an hour and a half (1.5) or 90 minutes to manufacture. Three clients come to have the following orders manufactured: YANERIS 50, MARIA ALEJANDRA 30, and MAYLEN 20. The company has one worker who works 240 hours a month; the total for the month was $1,200,000 from the payroll record. The CIF (tax identification number) is applied at a rate of $6,000 per unit. It is requested: 1. Calculation of the unit cost of labor. 2. Calculation of the unit cost of indirect manufacturing cost. (with mathematical procedures each point)

Expert avatar
Dexter
4.7
114 Answers



Given

  • Time per bag = 1.51.5 hours (90 minutes).

  • Orders: Yaneris = 50, Maria Alejandra = 30, Maylen = 20. ⇒ Total units = 100.

  • One worker works 240 hours/month.

  • Total payroll for the month = $1,200,000.

  • CIF (indirect manufacturing cost) = $6,000 per unit.

1) Unit cost of labor — step-by-step

Step 1 — hourly wage

Hourly wage=Total payrollHours worked=$1,200,000240 hours=$5,000 per hour.\text{Hourly wage}=\frac{\text{Total payroll}}{\text{Hours worked}}=\frac{\$1,200,000}{240\ \text{hours}}=\$5,000\ \text{per hour}.

Step 2 — direct labor hours per unit

Hours per unit=1.5 hours.\text{Hours per unit}=1.5\ \text{hours}.

Step 3 — direct labor cost per unit

Direct labor cost per unit=Hourly wage×Hours per unit=$5,000×1.5=$7,500.\text{Direct labor cost per unit}=\text{Hourly wage}\times\text{Hours per unit}=\$5,000\times1.5=\$7,500.

Check totals (optional):

  • Total production hours required =100×1.5=150=100\times1.5=150 hours.

  • Direct labor cost consumed by production =$7,500×100=$750,000=\$7,500\times100=\$750,000.

  • Paid but not directly used (idle/other time) =$1,200,000−$750,000=$450,000=\$1,200,000-\$750,000=\$450,000.

Alternative common costing convention (allocate entire payroll to produced units):

Unit labor cost (full payroll allocated)=$1,200,000100 units=$12,000 per unit.\text{Unit labor cost (full payroll allocated)}=\frac{\$1,200,000}{100\ \text{units}}=\$12,000\ \text{per unit}.

This $12,000 includes the worker’s paid time not used directly in the 100 produced bags.

2) Unit cost of indirect manufacturing cost (CIF) — step-by-step

The problem states CIF is applied at a rate of $6,000 per unit. Therefore:

  • Unit CIF = $6,000.

  • Total CIF for 100 units = $6,000\times100 = $600,000.

Final answers (clear)

  1. Unit cost of labor (direct, based on hours used to make each bag): $7,500 per unit\boxed{\$7{,}500\ \text{per unit}}.

    (If you allocate the entire payroll to output, unit labor cost = $12,000 per unit\boxed{\$12{,}000\ \text{per unit}}.)

  2. Unit indirect manufacturing cost (CIF): $6,000 per unit\boxed{\$6{,}000\ \text{per unit}}.

    Total CIF for 100 units = $600,000.

Combined cost-per-unit examples

  • Using direct labor + CIF: $7,500+$6,000=$13,500\$7{,}500+\$6{,}000=\$13{,}500 per unit.

  • Using allocated payroll labor + CIF: $12,000+$6,000=$18,000\$12{,}000+\$6{,}000=\$18{,}000 per unit.



Given (recap)

  • Time per bag = 1.5 hours.

  • Orders: 50 + 30 + 20 = 100 units.

  • Worker hours/month = 240 hours.

  • Total payroll (month) = $1.200.000.

  • CIF rate = $6.000 per unit.

Workings (math steps)

  1. Hourly wage:

Hourly wage=$1.200.000240 hours=$5.000 per hour.\text{Hourly wage}=\frac{\$1.200.000}{240\ \text{hours}}=\$5.000\ \text{per hour}.

  1. Direct labor cost per unit (based on 1.5 h/unit):

Direct labor/unit=$5.000×1.5=$7.500.\text{Direct labor/unit}=\$5.000\times1.5=\$7.500.

Total direct labor for 100 units: $7.500×100=$750.000.\$7.500\times100=\$750.000.

  1. If we allocate the entire payroll to output (alternate convention):

Unit labor cost (allocated)=$1.200.000100=$12.000.\text{Unit labor cost (allocated)}=\frac{\$1.200.000}{100}=\$12.000.

  1. CIF (given):

Unit CIF=$6.000,Total CIF=$6.000×100=$600.000.\text{Unit CIF}=\$6.000,\qquad \text{Total CIF}=\$6.000\times100=\$600.000.

Neat cost table (per unit and totals for 100 units)

ItemPer unitTotal for 100 units
Direct labor (based on hours used)$7.500$750.000
Labor (full payroll allocated)$12.000$1.200.000
CIF (indirect manufacturing cost)$6.000$600.000
Total (Direct labor + CIF)$13.500$1.350.000
Total (Allocated labor + CIF)$18.000$1.800.000

Short Spanish summary (resumen en español)

Cálculos principales

  • Salario por hora = $1.200.000 ÷ 240 h = $5.000 /h.

  • Mano de obra directa por unidad = $5.000 × 1,5 h = $7.500 por bolso. (Total mano de obra directa = $750.000.)

  • Alternativa — asignando toda la nómina a la producción: $12.000 por bolso. (Total = $1.200.000.)

  • CIF por unidad = $6.000. (Total CIF = $600.000.)

Costos por unidad

  • Usando mano de obra directa + CIF = $7.500 + $6.000 = $13.500 por bolso.

  • Usando nómina total asignada + CIF = $12.000 + $6.000 = $18.000 por bolso.



Frequently asked questions (FAQs)
Math Question: For a circle with radius 5, find the y-coordinate of a point on the circle when x = 3. (
+
Math Question: Solve for x in the equation log₅(x) = 2.
+
What is the measure of an angle in radians if it is 50 degrees?
+
New questions in Mathematics
1 + 1
a ferry travels 1/6 of the distance between two ports in 3/7 hour. the ferry travels at a constant rate. at this rate, what fraction of the distance between the two ports can the ferry travel in one hour?
Jose bought 3/4 of oil and his sister bought 6/8, which of the two bought more oil?
If O(3,-2) is reflected across x = 2. What are the coordinates of O
4x-3y=24 and 5x-2y=9 solve by elimination
-4y-6(2z-4y)-6
Credit title that represents a payment order. This model, which emerged in Brazil, can only be issued in two specific situations: in the purchase and sale of commercial products or in the provision of services. Select the correct alternative: Question 6Answer The. Present value B. Promissory note w. Present value d. Duplicate It is. Bill of exchange
how many arrangement can be made of 4 letters chosen from the 8 letters of the world ABBSOLUTE
Suppose the Golf ball market is perfectly competitive and the functions are known: Q = 120 – 2Px – 2Py 0.2I Q = 2Px 40 Where I = Consumers' income ($200) and Py = Price of Good Y (40) Calculate the equilibrium elasticity: a) 1.6 b) -6 c) 6 d) 0.6
Three squares have a total area of 35.25 𝑐𝑚2 . The larger square has twice the side-length of the middle-sized square. The smaller square has its side length exactly 0.5 cm smaller than the middle-sixed square. Find the side lengths of each of the three squares.
Let v be the set of all ordered pairs of real numbers and consider the scalar addition and multiplication operations defined by: u+v=(x,y)+(s,t)=(x+s+1,y+t -two) au=a.(x,y)=(ax+a-1,ay-2a+2) It is known that this set with the operations defined above is a vector space. A) calculate u+v is au for u=(-2,3),v=(1,-2) and a=2 B) show that (0,0) #0 Suggestion find a vector W such that u+w=u C) who is the vector -u D) show that axiom A4 holds:-u+u=0
Quadratic equation 2X = 15/X + 7
(X+2)(x+3)=4x+18
A multiple choice exam is made up of 10 questions; Each question has 5 options and only one of them is correct. If a person answers at random, what is the probability of answering only 3 good questions?
Solve for B write your answer as a fraction or as a whole number. B-1/7=4
The average undergraduate cost per tuition, fees, room, and board for all institutions last year was $26,025. A random sample of 40 institutions of higher learning this year indicated that the mean tuition, fees, room, and board for the sample was $27,690, and the population standard deviation is $5492. At the 0.05 level of significance, is there sufficient evidence that the cost has increased? (Remember to follow the steps in hypothesis testing)
Find the set of points formed by the expression 𝜋<|𝑧−4+2𝑖|<3𝜋.
Consider the function f(x)=1/2(x+1)^2-3. Use the preceding/following interval method to estimate the instantaneous rate of change at 𝑥 = 1.
How many digits are there in Hindu-Arabic form of numeral 26 × 1011
A plant found at the bottom of a lake doubles in size every 10 days. Yeah It is known that in 300 days it has covered the entire lake, indicate how many days it will take to cover the entire lake four similar plants.

You might be interested in