ASSIGNMENT CH.

1-2

Presented by : Yahia Galal

Ex: 2-2

Period Costs:

1-2-3-5-7-11-13

Period Costs:

4-6-8-9-10-12-14-15

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Ex:2-4

Using high / low method

Month Occupancy Day Electrical Cost

AUG. 3608 8111
OCT. 186 172

Estimated B= V. costs

=(8111-1712)/(3608-186) =1.86$

Find the fixed component

Y=A+BX A=Y-BX

A=8111-(3608*1.86)=1400$

The costs has changed due to the hotel was high season
dependent.

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EX: 2-6

Direct Costs: 1-3-4-6-8

Indirect costs: 2-5-7

1
EX. 2-22:

Variable- Selling Cost Admin. Cost Manuf. Cost

Fixed Direct Indirect

1 F *** ***
2 V *** ***
3 V
4 F *** ***
5 V ***
6 F ***
7 V ***
8 V ***
9 V
10 F ***
11 F ***
12 F ***
13 V ***
14 F ***
15 F
16 V *** ***
17 F ***