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Bridgeton Industries

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Managerial Accounting – Prof Zhang

Bridgeton Industries Case

3. To calculate the expected gross margins as a percentage of selling price on each product, please refer to the data listed below.

 

 Product 1

 Product 2

Expected Selling Price

 $ 62

 $ 54

Standard Material Cost

 $ 16

 $ 27

Standard Labor Cost

 $ 6

 $ 3

 

 1988 Data

 1990 Data

Total overhead

 $ 109,890

 $ 79,393

Direct labor

 $ 25,294

 $ 14,102

Overhead/Labor

434%

563%

 

1988 Model

1990 Model

Direct Labor Product 1

 $ 26.07

 $ 33.78

Direct Labor Product 2

 $ 13.03

 $ 16.89

Total Cost Product 1

 $ 42.07

 $ 49.78

Total Cost Product 2

 $ 40.03

 $ 43.89

Profit Product 1

 $ 19.93

 $ 12.22

Profit Product 2

 $ 13.97

 $ 10.11

Gross Margin Product 1

32.15%

19.71%

Gross Margin Product 2

25.86%

18.72%

...

...

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