Unit- and batch-level cost drivers
kc, a fast-food restaurant, serves fried chicken, fried fish, and french fries. the managers have estimated the costs of a batch of fried chicken for kc's all-you-can-eat friday fried fiesta. each batch must be 50 pieces. the chicken is precut by the chain headquarters and sent to the stores in 10-piece bags. each bag costs $4. preparing a batch of 50 pieces of chicken with kc's special coating takes one employee two hours. the current wage rate is $9 per hour. another cost driver is the cost of putting fresh oil into the fryers. new oil, costing $6.50, is used for each batch.

Performance bicycle company makes steel and titanium handle bars for bicycles. it requires approximately 1 hour of labor to make one handle bar of either type. during the most recent accounting period, barr company made 7,700 steel bars and 2,300 titanium bars. setup costs amounted to $35,000. one batch of each type of bar was run each month. if a single company-wide overhead rate based on direct labor hours is used to allocate overhead costs to the two products, the amount of setup cost assigned to the steel bars will be:

Singer and mcmann are partners in a business. singer’s original capital was $40,000 and mcmann’s was $60,000. they agree to salaries of $12,000 and $18,000 for singer and mcmann respectively and 10% interest on original capital. if they agree to share remaining profits and losses on a 3: 2 ratio, what will mcmann’s share of the income be if the income for the year was $15,000?

Review the wbs and gantt chart you created previously. propose three to five additional activities that would you estimate resources and durations. now, identify at least eight milestones for the recreation and wellness intranet project. remember that milestones normally have no duration, so you must have tasks that will lead to completing the milestone. add your activities and milestones to your gantt chart, creating a new gantt chart. estimate the task durations and enter dependencies as appropriate. remember that your schedule goal for the project is six months. copy the gantt chart and network diagram to a word document.