Williams Electronics design and manufacturer specialized in switches for the telecomunication industry. The accounting records of…

Williams Electronics are a specialist in the design and manufacture of electronic components
Switches for the telecomunication sector. The accounting records
The following information was available at December 31, 2016, for the business

Stock 1/1/2016 31/12/2016

Raw material 260,000 $230,000.

$332,300 in work. $218,800

Final goods: $1,075,200 $615,000.

More Information

Sales revenue $5,765,000

Factory Supplies 45,000

750,000 direct factory labour

540,000 raw materials

Service 52,000 for janitorial plant

Depreciation: Plant & Equipment 165,000

Total ultiities 550,000

Salary for Plant Supervisors: 480,000

R & D for graphic designs 70.500

Insurance on Plant & Equipment 120,000

Drivers of delivery trucks earn 175,000

Transport truck 52,000

Taxes on property 300,000.

Administration wages & salaries 840.150

Advertising costs 1% of sales revenues

!. 70% of total utilities are related to manufacturing, and 30% relate to other services.
This includes general and administrative expenses

2. property taxes must be shared: 60% manufacturingamp;
40% general & administrative costs


Williams Electronics’ raw material calculation.

b) How much is total overhead for manufacturing?
Williams Electronic in the same period?

c) Determine the prime cost & conversion cost of the product

d) Create a schedule of the cost of all goods produced for the current year
Ended December 31, 2016 Clearing out total manufacturing costs
& total manufacturing costs to account for

e) Create an income statement covering the year ending December 31st
2016. This clearly shows how the Costs of Goods Sold were calculated. Check out the complete list
The non-production overheads are arranged in alphabetical order starting at the
The largest

F) The company produced 1,500 switches in 2016.
Find the unit price of the product for the year.

The differences in product prices and costs can be briefly explained at g
Cost per period

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