![]() �yearly_costs = sum(quarterly_costs′)yearly_costs =ġ304 760 727�total_quarter_cost = sum(quarterly_costs)total_quarter_cost = �unit_cost = �quarterly_volume = �quarterly_costs = unit_cost′*quarterly_volumequarterly_costs = For part(c) the total quarterly costs are found by summing the columns of quarterly_costs. For part (b) the yearly costs formaterials, labor, and transportation are found by summing the rows of quarterly_costs,or equivalently, by summing the columns of the transpose of quarterly_costs. The four columnsof quarterly_costs correspond to the four quarters. ![]() Its first row contains the material costs, its second row containsthe labor costs, and the third row contains the transportation costs. The resulting 3 × 4matrix is quarterly_costs. ![]() Thus the quarterly costs can be computed by multiplying the transpose of thematrix of unit costs by the matrix of quarterly production volumes. Any other use without publisher’s consent is unlawful.Ģ.27 For part (a) note that the first quarter material cost is computed byħ(16) + 3(12) + 9(8) + 2(14) + 5(13) = 326Īnd the second quarter material cost is computed byħ(14) + 3(15) + 9(9) + 2(13) + 6(16) = 346Īnd so on. This work is only for non-profit use by instructors in courses for which The fifth worker,who produced 3.911 widgets per dollar of earnings, was the least efficient.Ĭ©2010 McGraw-Hill. The first worker,who produced 5 widgets per dollar of earnings, was the most efficient. The average cost to produce one widgetwas 23.3 cents, and it took an average of 0.0398 hr to produce one widget. The total salarypaid out was $1258.20, and 5400 widgets were made. ![]()
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