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Test your understanding 5

A manufacturing business makes a product in two models, model M1 model M2. details of the two products are as follows.

Model M1Model M2

Annual sales8,000 units8,000 units

Number of sales orders60250

Sales price per unit$54$73

Direct material cost per unit$11$21

Direct labour hours per unit2.0 hours2.5 hours

Direct labour rate per hour$8$8

Special parts per unit28

Production batch size2,000 units100 units

Setups per batch13

Issues of material for each batch11

Overhead analysis$Cost driver

Setup costs97,600Number of setups

Material handling costs42,000Number of batches

Special part handling costs50,000Number of special parts

Customer invoicing costs31,000Number of sales orders

Other overheads108,000Direct labour hours

328,600

A customer has indicated an interest in placing a large order for either model M1 or M2, and the sales manager wishes to try to sell the higher-priced model M2.

(a) Calculate the profit per unit for each model, using ABC.

(b) Using the information above indicate what advice you would give to the sales manager on the basis of the information provided by your ABC analysis.