Management accounting Essay Example | Topics and Well Written Essays - 2000 words

Management accounting - Essay Example al Overhead Cost 9,600,000 No. Units 2,000 Overhead Rate per unit 4,800 Roadster    DLH Assigned 220,000 Overhead Rate 48 Total Overhead Cost 10,560,000 No. Units 1,600 Overhead Rate per unit 6,600 Fireball    DLH Assigned 80,000 Overhead Rate 48 Total Overhead Cost 3,840,000 No. ... 0 1,350 Overhead Cost per unit       9,036,000 4,518 Fireball (400 units) Activities Activity Rate Activity Level Total Overhead Overhead per unit       Number of deliveries to retailers 19,200 70 1,344,000 672 Number of set-ups 120,000 25 3,000,000 1,500 Number of purchase orders 9,000 100 900,000 450 Overhead Cost per unit       5,244,000 2,622    Sunshine Roadster Fireball Selling Price 8,000 12,000 16,000 Direct Material 800 1,200 1,800 Direct Labor 1,000 1,375 2,000 Overhead 4,860 4,518 2,622 Total Variable Cost 6,660 7,093 6,422 Contribution Margin 1,340 4,907 9,578 b) In not more than 1,500 words write a report to the directors of Sober plc, as its management accountant. The report should: (i) Evaluate the labor hours and the activity based costing methods in the circumstances of Sober plc. Volume Based Costing Under the existing circumstances of Sober plc, direct labor hours is used as a basis for volume based costing throughout all the three ranges of the bikes . Overheads are allocated to each product on the basis of direct labor hours such that overhead rate is computed to be ?48 per hour. That rate is then multiplied by the number of hours taken by each product to obtain the total overhead cost pertaining to each product. Each product’s overhead cost in then divided by the number of units of the corresponding product to obtain overhead rate per unit. In this way, Fireball has the maximum overhead rate of ?9,600 whereas the overhead rates for roadster and sunshine remained at ?6,600 and ?4,800 respectively. It is important to note that the biggest reason behind the relatively overhead rate per unit of Fireball is the less number of units produced. Its total overhead cost is however the lowest among all the three products. (Lal, 2009) If the Contribution

Everyday Playtime for Adults by Zamora Dulce Essay

Everyday Playtime for Adults by Zamora Dulce - Essay Example In the modern business world, people create activities for people to spend their time and resources on in their free time or after work. Dulce Zamora explores the concept of leisure and its meaning to adults. According to Zamora, there are some inherent benefits of adults including leisure time and activities in their lives. Similarly, there are some negative impacts of not including leisure time in adults’ lives. Additionally, some factors determine the choice of play or leisure activities that will satisfactorily suit people’s plans and produce the most benefits to an individual. Discussion This discussion will investigate the concept of leisure as discussed by Dulce Zamora, and outline some of the discussed benefits and limitations of including, or not including leisure time and activities in adults’ lives. Zamora recalls of childhood behavior, activities and the role they play in the refreshing human mind. For instance, he says, â€Å"Remember creating mud p ies as a child? Think of, how slimy the damp mud sensed between your fingers, and how you enjoyed designing the parties,† (Dillard 5). Alternatively, how about the moment you cycled your bicycle for hours about your environs, halting only when you felt exhausted. Although, the moments of extreme fun when one could move around without restrictions may appear far away, and imaginary with the present day’s never-ending list of activities to perform, it may be achievable to bring back most of the childhood fun and enjoyment and integrate it into today’s adult busy schedules. Before wondering out how to incorporate leisure time into the busy schedules, it may aid to realize what you are attempting to fix, (Charlotte 10). Experts suggest that, for anything to be attractive and pleasurable, freedom of choice and the view of control are crucial aspects. For instance, an individual who loves cooking of gourmet may not find enjoyment in making a meal that he feels attached into doing. Similarly, individuals who feel they should fix leisure time into their schedules may be hitting the goal. Dingwell argues that individuals tend to go to extremities and fill even their vacation time with multiple activities and tasks they believe they should take part in, for instance sports, parties and other social activities. Instead of concentrating on the crucial activities, they recommend for ways, to relax, and having sympathy for ourselves. Leisure time, according to Dingwell, is all about checking in and realizing that the questions below may aid determine whether an event is an appropriate thing to participate in now. Will the activity energize me? Will the activity put me in a place or state where I will feel better and relax? Will I just feel it as an obligation? The solution to most of these questions involves knowing oneself better, whether one is a social person, or a person who cherishes settings that are more intimate. In addition, it will entail reali zing whether one cherishes participating in softball, watching movies or opera, or working out crossword puzzles. The significant part is that one is participating in something that is intrinsically enjoyable to him, and not doing it because of other motives like guilt, reward or social class. For instance, a little kid who is shaping mud patties is doing it because she delights herself in the activity and for no other motives. Howard argues that the right level motivation is also crucial to enjoyment. For example, if an individual who loves to figure out crossword puzzles derives the hints extremely calmly, the person may get discouraged with it.