Question

Help! Management accounting! Its in Malay & English ~

CBEB2103/CID2001 Soalan/Question 4 Kuga Com ialah pengeluar bahagian komputer dan pembeka Jadual harga yang ditawarkan pembekal adaiah sepert berkt Kuga Com is a computer parts manufecturer and buys component AXT from a suppiwer price schedule for AX1 offered by the supplier is as folows membel komponen AX1 dari The Order Quantity 0-199 200-599 600 or more Price (5) 65 59 56 aKeperluan tahunan AX1 ialah 700 unit. Kos memesan adalah $275 dan kos memegang adalah 20 percent of price Buat penilaian opsyen diskaun yang ada dan syorkan kepada Kuga Com kuantiti pembelian optimal bagi AX1 Annual requirement for AX1 is 700 units Ordering cost is $275 and holding cost is 20 percent of price. Evaluate the various discount options and advise Kuga Com on the optimal quantity of AX1 that the manufacturer should order at a time (24 markah/marks) Krakan jumlah kos tahunan jika bagi kuantiti pembelian optimal Calculate the total annual component cost with the optimal order quantity b) (6 markah/marks) Jumlah/Total: 30 markah/marks TAMAT END

Answer 1

Answers:

a. Evaluation of optimal order quantity of AX1 is as under

Order Quantity	Per Unit cost ($)	Total Ordering cost ($)	Holding cost ($)	Total Cost ($)	Total Holding and Ordering cost ($)
50	65	3850	650	50000	4500
100	65	1925	1300	48725	3225
150	65	1283	1950	48733	3233
200	59	963	2360	44623	3323
250	59	770	2950	45020	3720
300	59	642	3540	45482	4182
350	59	550	4130	45980	4680
400	59	481	4720	46501	5201
450	59	428	5310	47038	5738
500	59	385	5900	47585	6285
550	59	350	6490	48140	6840
600	56	321	6720	46241	7041
650	56	296	7280	46776	7576
700	56	275	7840	47315	8115

As shown in above table the optimal order quantity is 200 units.

b. Total annual component cost is $ 44623 as calculated in above table.