Wheat Sack Co Case
As a result of the manufacturing process, a secondary product (the bran) is obtained, sold as animal food. The wheat and the bran are stored in warehouses and the flour is stored in storage rooms. The company has a quality control department, which controls the quality of the wheat and the quality of the flour (the quality is controlled before the products are stored).
The company is highly automated: the wheat gets directly from the warehouses into the manufacturing department and it is:
- prepared - the wheat is cleaned: the waste is mechanically sucked up and removed. The waste represents 2% of the total quantity of wheat that enters the preparation process;
- powdered (in the grinding department) - to flour and bran (1.000 wheat kilos transform into 750 kilos of flour, 230 kilos of bran and 20 kilos of waste). Pneumatic pipes deliver the flour and the bran into storage rooms or warehouses. The flour is delivered directly from the storage rooms to industrial customers by trucks or packed up in sacks (of 50 kilos each) to artisan customers. The flour is packed up in sacks when delivered. The company does not deliver the bran; the customers buy it directly from the company and support the transportation costs.
The following data relate to the production of the month:
- wheat - acquisition price: 864.000 m.u. (640 tons*1.350 m.u./ton);
- sacks - acquisition price 10.800 m.u. (5.400 sacks*2 m.u./sack);
- unstored supplies - 22.500 m.u.;
- external services acquired - 41.000 m.u.;
- taxes - 57.000 m.u.;
- labor expenses 52.000 m.u. (of which 41.000 m.u. direct labor expenses. The labor rate is 50 m.u./labor hour: 180 lh for preparing department, 140 lh grinding department, 80 lh for the packaging department, 310 lh for industrial customers distribution dept. and 110 lh for artisan customers distribution dept.);
- depreciation - 43.000 m.u..
The cost pools established are: maintenance, storage, quality control, preparing, grinding, packaging, industrial customers distribution and artisan customers distribution. The following data relate to the first allocation process (%):
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