Cadirau!
Cadirau'is'a'company'located'in'northern'Catalonia,'dedicated'to'the'production'of'
a' very' special' edition' 'almost'' handmade' of' chairs' and' tables.' It' has' a'
manufacturing' chairs' section' and' other' manufacturing' tables' department.' Both'
receive'the'support'of' two'service' departments:'maintenance' and'cleaning.'It'also'
has' a' commercial/marketing' department' and' other' administrative' and' human'
resources'department.'
'
The' administration' and' human' resources' section' presents' the' following' data' for'
the'last'month'(inventory'control'uses'the'criterion'FIFO):'
'
'Chairs'Tables'
Raw'materials,'beginning'inventory' 1.200€'2.200€'
Raw'materials'purchases' 5.800€'6.100€'
Raw'materials,'ending'inventory' 1.000€'2.300€'
'
Ending'work'in'process'production'0'units'20'units'(1)'
'
Finished'goods,'beginning'inventory'15'units'x'35'units'x'
'4.700€/unit'4.600€/unit'
'
Finished'goods,'ending'inventory'45'units'25'units'
'
(1)'All'direct'materials'incorporated'and'50%'of'conversion'costs'added.'
'
Direct'labor'cost'for'each'section'is'calculated'according'to' the' staff' belonging' to'
each'section'with'the'following'details:'
'
'
'
Chair'
manuf.'
Table'
manuf.'
Maintenance'
Cleaning'
Commercial'
Administration'and'
HHRR'
Staff'
20.500'
17.400'
7.300'
6.900'
5.200'
4.200'
'
Depreciation'cost'is'986.000' euros' and' are' allocated' according'to'the'investment'
made'in'each'section.'Below'are'details'of'investment:'
'
'
Chair'
manuf.'
Table'
manuf.'
Maintenance'
Cleaning'
Commercial'
Administration'
and'HHRR'
Investment'
55.000'
44.000'
12.000'
3.000'
2.000'
1.000'
'
The' costs' of' supplies' are' 636.000' euros' and' will' be' distributed' among' sections'
depending'on'the'cost'of'personnel.'
'
Other'indirect'costs'totaled'698.000'euros,'allocated'among'all'sections'depending'
on'the'staff'cost'of'these'sections.'
'
