Glasgow Ornaments Ltd manufactures three types of souvenirs. Each souvenir has a photograph of a well-known Scottish tourist attraction in a frame made of seashells. There are three types of frames. One is in the shape of a square, the second is in the shape of a cave where mermaids sit at the entrance and the third is in the shape of a lighthouse. The following budget has been prepared for year 5.
Square Cave Lighthouse
Planned Sales (in units) 10,000 8,000 4,000
Seashells in kg per unit 0.5kg 1kg 1.5kg
£ per unit £ per unit £ per unit
Selling Price 10 15 25
Direct Materials 4 8 12
Direct Labour 2 3 4
Variable Overhead 1 2 2
Further Information:
1.Planned Production equals planned sales. No changes in stock levels are envisaged.
2.The total fixed production overhead of the company for the period is budgeted as £54,000.
3.The seashells are imported. An international trade dispute threatens to disrupt supply of seashells. The company has found another source that could be used as an alternative but with a higher price and restricted supply. The seashells would cost £10 per kg and the maximum amount available in the period ahead would be 8,000 kg of seashells.
Required:
(a)Prepare a statement showing the contribution of each product and the overall profit expected for the period if there is no restriction on seashells available.
根据企业会计准则，贡献是指销售收入减去直接材料、直接人工和变动制造费用后的金额，它代表了产品对利润的直接贡献。在没有海贝壳供应限制的情况下，我们首先需要计算每种纪念品的单位贡献，并汇总得出总体预期利润。以下是每种产品贡献的计算：
对于每个产品类型： - 方形纪念品的单位贡献 = 销售价格 - 直接材料成本 - 直接人工 - 可变间接费用 = 10 - 4 - 2 - 1 = £3 - 洞穴形状纪念品的单位贡献 = 15 - 8 - 3 - 2 = £2 - 灯塔形状纪念品的单位贡献 = 25 - 12 - 4 - 2 = £7
然后，我们需要计算每种产品的销售额乘以其对应的单位贡献，以得出每种产品的总贡献： - 方形纪念品的总贡献 = 10,000 * £3 = £30,000 - 洞穴形状纪念品的总贡献 = 8,000 * £2 = £16,000 - 灯塔形状纪念品的总贡献 = 4,000 * £7 = £28,000
最后，将所有产品的总贡献相加以计算预期的整体利润： 总利润 = £30,000 + £16,000 + £28,000 = £74,000
然后，我们需要考虑固定生产成本，这在本例中为£54,000。因此，总预期利润（边际贡献 - 固定成本）是： 总预期利润 = £74,000 - £54,000 = £20,000
所以，如果没有海贝壳的可用性限制，公司预期的总利润是£20,000。
