# data[].attributes.body
Xiaochen Tao
Di Tian

a.materials per set=5kgsx20=100
labour per set=5hoursx15=75
fixed costs per set=26250\250=105
total cost per set=100+75+105=280
selling price per set=280x160%=448

b.materials=5kgsx20x375=37500
labour=5hoursx300x75=22500
5hoursx25x(375-300)=9375
total cost=37500+22500+9375+26250=95625
total cost per set=95625\375=255
selling price per set=255x160%=408

# data[].attributes.body
Runze Jiang
Yuzhi Li
a） fixed overheads：200000/12500=16
1 Total cost：20+18+16=54
2 Marginal cost：20+18=38
3 total price：60*12500=750000
direct materials：20*12500=250000
direct labour：18*12500=225000
profit：750000-250000-225000-200000=75000

b）project 2500/45
total：12500*60=750000 2500*45=112500
750000+112500=862500
DM：

# data[].attributes.body
Qing Ma
Jue Wang
Q3
A.
Cost per= 26250/250+20*5+15*5=280
Price= 280*160%=448
B
Cost=5*20*375+5*15*300+5*25*75+26250=95625
Cost per=95625/375=255
Price=255*1.6=408
C
The new product is available at a lower price and customers will be more satisfied. But as sales increase, the company chooses to use overtime to increase sales, which could lead to operational problems for the company. And with more sales, there is a risk that the quality of the product will not be guaranteed.

# data[].attributes.body
Ziyi Tang
HONGYI WU

Q3

a)

5*20+5*15=175
26250/250=105
105+175=280=total cost per set
selling price=280*1.6=448

b)

5*20*375=37500
5*15*300=22500
5*25*75=9375
37500+22500+9375+26250=95625
95625/375=255
selling price=255*1.6=408

# data[].attributes.body
Weixin Wang
Ximeng Wang

# data[].attributes.body
Xueru Liang
Minzhi Sun

Q2
a)
1.Total cost per mat=20+18+(200,000/12,500)=20+18+16=54
2.20+18=38
3.750,000-250,000-225,000-200,000=75,000

# data[].attributes.body
Yushi Liu
Zhongtao Liu
https://docs.google.com/spreadsheets/d/107zgE00HdOdSVIbDqDYpgHtAauueJSyGU1RzzuGe-WY/edit#gid=0

expected profits over the current profit, so the company should accepted this advise.

# data[].attributes.attachment_link.description
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# data[].attributes.body
Tengyue Luo
Kaixiang Jiang