CAS3701
Assignment 12 2024
Unique #:
Due Date: 4 October 2024
Detailed solutions, explanations, workings
and references.
+27 81 278 3372
, TASK 1
a. Calculate the cost per unit for each EnduroPro94 Smart Phone
Cost Component Quantity Cost per Total
per Unit Unit (R) Cost per
Unit (R)
Direct Materials Costs:
Cobalt 0.5 kg 150.00 75.00
Other Metals 1.2 kg 100.00 120.00
Other Materials 1 unit 50.00 50.00
Direct Labor Costs 3 Hours 80.00 240.00
Overhead 3 hours 20.00 60.00
545.00
Calculations
Direct Materials Costs:
1. Cobalt:
o Quantity per unit: 0.5 kg
o Cost per kg: R150
o Cost of cobalt per phone = 0.5 kg×R150 per kg=R75
2. Other Metals:
o Quantity per unit: 1.2 kg
o Cost per kg: R100
o Cost of other metals per phone = 1.2 kg×R100 per kg=R120
3. Other Materials:
o Quantity per unit: 1 unit
o Cost per unit: R50
o Cost of other materials per phone = 1 unit×R50 per unit=R50
Direct Labor Costs:
Varsity Cube 2024 +27 81 278 3372
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