Esercizio 10

1. Materials:
AP AQ SP AQ SP SQ
$3.55 69,000 $3,50 69,000 $3.50 72,000 (6000 x 12)
$244,950 3.450 U $241,500 10.500
F
Price Usage

The new process saves 0.25 6,000 $3.5 = $5,250. Thus, the net savings attributable to the
higher- quality material are ($10,500 $5,250) $3,450 = $700. Keep the higher-quality material!

2. Labor for new process:

AR AH SR AH SR SH
$118,800 $11 10,800 = 118,800 $11 10,200 (1,70 X 6000)
$0 U $6,600 U 112.200
Rate Efficiency

The new process gains $3,000 $5,250 in materials (see Requirement 1) but loses $6,000 $6,600 U
from the labor effect, giving a net loss of $3,000 $ 1,350. If this pattern is expected to persist, then the
new process should be abandoned.

3. Labor for new process, one week later:

AR AH SR AH SR SH
$99,000 $11 9,000 = 99,000 $11 10,200 = 112,200
$0 U $4,000 F $ - 13,200 U
Rate Efficiency

If this is the pattern, then the new process should be continued. It will save $260,000 per year ($5,000
52 weeks). ( The weekly savings of $5,000 is the materials savings of $3,000 plus labor savings of
$2,000.
If this is the pattern, then the new process should be stoped. It will loss $70,200 per year ($1,350
52 weeks). ( The weekly loss of $1,350 is the materials savings of $5,250 plus labor loss of $6,600.