The following data are for the two products produced by Tadros Company. Product A Product B
Direct materials $ 20 per unit $ 25 per unit
Direct labor hours 0.5 DLH per unit 1.5 DLH per unit
Machine hours 0.4 MH per unit 1.2 MH per unit
Batches 200 batches 360 batches
Volume 16,000 units 3,600 units
Engineering modifications 20 modifications 80 modifications
Number of customers 800 customers 720 customers
Market price $ 55 per unit $ 220 per unit
The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows.
Costs Driver
Indirect manufacturing
Engineering support $ 53,600 Engineering modifications
Electricity 53,600 Machine hours
Setup costs 160,800 Batches
Nonmanufacturing
Customer service 136,800 Number of customers
What is the gross profit per unit?
Product A Product B
Market price $34.00 $95.00
Manufacturing cost per unit (20.33) (44.99)
Gross profit per unit $13.67 $50.01

Tadros Company

The gross profit per unit:

                                                  Product A     Product B

Gross profit per unit                     $18.74           $118.39

Explanation:

a) Data and Calculations:

                                                  Product A     Product B

Direct materials per unit               $ 20           $ 25

Direct labor hours per unit DLH       0.5               1.5  

Machine hours per unit                    0.4                1.2  

Batches                                          200             360

Volume (units)                           16,000          3,600

Engineering modifications              20                80  

Number of customers                   800             720

Market price per unit                   $ 55         $ 220

Direct labor rate = $20 per DLH

Cost Pools                     Overhead       Costs Driver

Indirect manufacturing

Engineering support      $ 53,600      Engineering modifications

Electricity                           53,600       Machine hours

Setup costs                      160,800       Batches

Nonmanufacturing

Customer service             136,800      Number of customers

Overhead rate using ABC:

Cost Pools                     Overhead       Costs Driver                    Rates

Indirect manufacturing

Engineering support      $ 53,600      100 modifications         = $536

Electricity                           53,600       10,720 Machine hours        $5

Setup costs                      160,800       560 Batches                   $287

Customer service             136,800      1,520 customers              $90

Cost of production:

                                                      Product A        Product B

Direct materials per unit              $320,000         $90,000

Direct labor hours per unit DLH     160,000          108,000

Overhead costs:

Engineering support                         10,720            42,880

Electricity                                          32,000            21,600

Setup costs                                      57,400          103,320

Total production costs                $580,120      $365,800

Manufacturing cost per unit         $36.26        $101.61

Sales Revenue ($55 and $220)  880,000        792,000

Gross profit                                 $299,880     $426,200

Gross profit per unit                     $18.74           $118.39

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

answer; /// i believe the correct answer to the above question is(200 pounds); /good luck