94政大的一題成會 - 會計

Hiteck corporation plans to manufacture and sell satellite dishes.

Based on the company's experience with other products that required similar

amounts of direct labor, management believes that an 80% cumulative

average-time learning model applies to the production process used to

manufacturing this new product. This variable costs of producing the

first unit were estimated as:


Direct materials $100

Direct manufacturing labor (100 labor-hour*$10/hr) 1,000

Variable manufacturing overhead (100 labor-hour*$5/hr) 500

Total $1,600

Variable manufacturing overhead is assigned to products at a rate of $5

per direct-labor hour. Hiteck has an order of 16 dishes, which are to

be delivered 8 units each for next two years. No additional investment

in equipment will be needed if Hiteck manufactures the 16 dishes. Hiteck

sets selling price at 120% of average variable manufacturing costs for

the contract. Hiteck's required rate of return is 10% per year.

(Note:ln(2)=0.6931,ln(5)=1.6094)


Required:

1.Assuming that production costs incur at the beginning of a year but that

Hiteck gets paid at year ends when products are delivered, determine

the net present value of the contract.

2.Would you recommend Hiteck to sign this contract? Briefly state your

reasons.


看到題目不知道從哪裡著手0.0


知道是學習曲線的題目 好像也有折現的問題

第一題答案是$472.33




以上


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