Name: Duration: 60 Minutes Score / 10
Section: Subject: Strategic Cost Management
MIXED COSTS
The following are the activities and the paper The following are the units produce and total costs b
consumption costs by Pikachu Corporation: Charmeleon Incorporated for the year 2018:
Printing Hours Labor Hours Paper Consumption Month Units Total Costs
20 100 740.00 January 11
50 70 1,100.00 February 40
10 85 620.00 March 10
30 120 860.00 April 35
40 90 980.00 Month Units
60 110 1,220.00
80 93 1,460.00
80 77 1,460.00
55 84 1,160.00
May 20
June 70
July 60
August 30
1. Compute variable cost and fixed cost using High-low September 15 2,649.50
method. October 45 5,748.50
2. Compute variable cost and fixed cost using regression November 65 7,814.50
analysis. December 70 8,331.00
The following are the machine hours and electricity costs by 9. Compute variable cost and fixed cost using High-low
Raichu Incorporated from January 2018 to March 10. Compute variable cost and fixed cost using regression
2019: analysis.
3. Compute variable cost and fixed cost using High-low
method.
4. Compute variable cost and fixed cost using regression
analysis.
The following data for the past 6 months are presented by Evee
Limited for analysis:
5. Compute variable cost and fixed cost using High-low
method for Activity A
6. Compute variable cost and fixed cost using regression
analysis for Activity A
7. Compute variable cost and fixed cost using High-low
method for Activity B.
8. Compute variable cost and fixed cost using regression
analysis for Activity B.
Month Machine Hours Electricity Costs
January 312 21,100
February 478 29,400
March 150 13,000
April 122 11,600
May 233 17,150
June 180 14,500
July 195 15,250
August 223 16,650
September 458 28,400
October 314 21,200
November 413 26,150
December 109 10,950
January 98 10,400
February 300 20,500
March 311 21,050
Activity A Activity B Cost A Cost B
3 100 16.90 1,090.00
4 120 19.20 1,306.00
7 180 27.10 1,954.00
6 200 23.80 2,170.00
2 150 14.60 1,630.00
11 160 35.30 1,738.00
Score / 10
Management
units produce and total costs by
d for the year 2018:
nits Total Costs
2,236.30
5,232.00
2,133.00
4,715.50
Total Costs
3,166.00
8,331.00
7,298.00
4,199.00
15 2,649.50
45 5,748.50
65 7,814.50
70 8,331.00
and fixed cost using High-low method.
and fixed cost using regression
