Question

cost accounting的一道题目解答

9. Alan has a shop in the centre of Sydney. During the APEC conference the centre of Sydney was locked down and only one truck a day was allowed in to service each business. Alan sells 5 products:
What is the maximum amount that Speedy would be willing to pay per machine hour to relax the constraint?
Selling Price Cost Price Daily Demand Size
Product A $84 $44 2 8 cubic metres
Product B $52 $36 10 2 cubic metres
Product C $40 $33.60 30 .8 cubic metres
Product D $40 $30 10 1 cubic metre
Product E $4 $2.90 100 .2 cubic metres
The truck measures 12 metres long by 2 metres wide by 3 metres high.
Required:
How many of each product should be put on the truck for the best financial result? List the order in which the products should be loaded according to their profitability per constrained resource.

Answer 1

Profit per cubic meters=(Selling Price-Cost Price)/Size
Product A:$5/Cubic Meter
Product B:$8/Cubic Meter
Product C:$8/Cubic Meter
Product D:$10/Cubic Meter
Product E:$5.5/Cubic Meter

In order to gain the best financial result, the truck should be fulfilled begin with the product that of the most profit per cubic meter.Namely,Product D->Product B&C->Product E->Product A.【Answer to the 2nd Question】

The maximum capacity of the truck is:
Long*Wide*High=72 Cubic Meters

Considering the truck's capacity and daily demand, we should load:【Answer to the 1st Question】
Product D: 10 Unit-10 Cubic Meters
Product B: 10 Unit-20 Cubic Meters
Product C: 30 Unit-24 Cubic Meters
Product E: 90 Unit-18 Cubic Meters

And the expected financial result would be $915