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The use of job costing as a tool for the pricing and cost control decisions in the printing industry: the case of Société de Presse et d'Editions (SOPECAM)


par Christian Kuiate Sobngwi
University of Buea - Bachelor of Science 2003
  

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B. MARGINAL COSTING

The following results have been obtained using Microsoft EXCEL® spreadsheets:

Table 4-10 Marginal costing for the determination of the unit cost of Cameroon Tribune (income statement format)

VARIABLE COSTING FOR THE DETERMINATION OF THE UNIT COST OF THE NEWSPAPER

 

MONDAY1

TUESDAY 1

WEDNESDAY1

THUSRDAY1

FRIDAY1

Totals

COST

 
 
 
 
 
 

DIRECT MATERIALS

 
 
 
 
 
 

paper

1 231 650 F

985 320 F

1 231 650 F

1 231 650 F

1 477 980 F

6 158 250 F

black ink

150 000 F

140 000 F

120 000 F

140 000 F

150 000 F

700 000 F

blue ink

20 000 F

20 000 F

20 000 F

20 000 F

20 000 F

100 000 F

red ink

30 000 F

20 000 F

40 000 F

30 000 F

30 000 F

150 000 F

yellow ink

20 000 F

10 000 F

10 000 F

30 000 F

30 000 F

100 000 F

photographic sheet

500 000 F

500 000 F

500 000 F

500 000 F

500 000 F

2 500 000 F

photographic film

60 000 F

60 000 F

60 000 F

60 000 F

60 000 F

300 000 F

Sheet Developer

79 200 F

99 000 F

59 400 F

59 400 F

99 000 F

396 000 F

Film developer

9 000 F

4 500 F

13 500 F

4 500 F

13 500 F

45 000 F

Film fixing liquid

4 500 F

4 500 F

13 500 F

9 000 F

13 500 F

45 000 F

sheet proofreader

1 080 F

3 240 F

2 160 F

2 160 F

2 160 F

10 800 F

eraser

3 200 F

3 200 F

3 200 F

3 200 F

3 200 F

16 000 F

soaking solution

30 000 F

18 000 F

24 000 F

24 000 F

24 000 F

120 000 F

sheet cleaner

12 480 F

9 360 F

10 920 F

10 920 F

18 720 F

62 400 F

tracing paper

10 000 F

5 000 F

15 000 F

5 000 F

15 000 F

50 000 F

photocopy paper A4

20 000 F

15 000 F

25 000 F

15 000 F

15 000 F

90 000 F

photocopy paper A3

3 500 F

1 750 F

1 750 F

5 250 F

5 250 F

17 500 F

transparent sellotape

280 F

280 F

280 F

280 F

280 F

1 400 F

packaging sellotape

1 120 F

1 120 F

1 120 F

1 120 F

1 120 F

5 600 F

packaging string

2 700 F

2 700 F

2 700 F

2 700 F

2 700 F

13 500 F

white glue

700 F

700 F

700 F

700 F

700 F

3 500 F

industrial rag

14 000 F

14 000 F

14 000 F

14 000 F

14 000 F

70 000 F

soap paste

600 F

600 F

600 F

600 F

600 F

3 000 F

toner cartridge HP1200

120 000 F

120 000 F

180 000 F

60 000 F

240 000 F

720 000 F

toner cartridge HP5000

10 800 F

9 000 F

7 200 F

12 600 F

14 400 F

54 000 F

toner cartridge HP8500-black

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

toner cartridge HP8500-blue

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

toner cartridge HP8500-Red

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

toner cartridgeHP8500-yellow

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

drummer KitC4153A

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

Total cost of direct materials

2 340 810 F

2 053 270 F

2 362 680 F

2 248 080 F

2 757 110 F

11 761 950 F

 
 
 
 
 
 
 
 
 

Direct labour

 
 
 
 
 
 

direct labour for pre-printing

48 000 F

42 000 F

48 000 F

42 000 F

48 000 F

228 000 F

direct labour for copy

5 000 F

4 500 F

4 500 F

5 000 F

5 000 F

24 000 F

direct labour for imposition

18 000 F

15 000 F

18 000 F

15 000 F

18 000 F

84 000 F

direct labour for printing works

135 000 F

112 500 F

135 000 F

112 500 F

135 000 F

630 000 F

direct labour for edition

102 000 F

102 000 F

102 000 F

102 000 F

102 000 F

510 000 F

Total labour costs

308 000 F

276 000 F

307 500 F

276 500 F

308 000 F

1 476 000 F

 
 
 
 
 
 
 

Variable factory overhead costs

 
 
 
 
 
 

water bills (variable)

14 000 F

12 000 F

15 000 F

13 600 F

13 000 F

67 600 F

electricity bills (variable)

42 000 F

45 000 F

40 000 F

43 000 F

40 000 F

210 000 F

spare parts (variable)

85 000 F

100 000 F

110 000 F

60 000 F

63 000 F

418 000 F

Total Variable factory exp.

141 000 F

157 000 F

165 000 F

116 600 F

116 000 F

695 600 F

 
 
 
 
 
 
 

Variable cost of goods to be sold

2 789 810 F

2 486 270 F

2 835 180 F

2 641 180 F

3 181 110 F

13 933 550 F

 
 
 
 
 
 
 
 
 

Variable selling and admin. Costs

 
 
 
 
 
 

variable admin. Exp.

250 000 F

300 000 F

350 000 F

250 000 F

200 000 F

1 350 000 F

variable selling exp.

200 000 F

150 000 F

250 000 F

150 000 F

200 000 F

950 000 F

Total variable selling and admin. Exp.

450 000 F

450 000 F

600 000 F

400 000 F

400 000 F

2 300 000 F

 
 
 
 
 
 
 

Total cost of goods sold

3 239 810 F

2 936 270 F

3 435 180 F

3 041 180 F

3 581 110 F

16 233 550 F

Units produced

10 000

10 000

10 000

10 000

10 000

50 000 F

 
 
 
 
 
 
 
 
 

Daily unit cost

324 F

294 F

344 F

304 F

358 F

325 F

Unit cost 325 F

Source: The author

JOB COST SHEET: Marginal costing

 

Job number: 1

 

Start date: 01st august 2002

 
 
 
 

Department: printing

 

Delivery date: 05th august 2002

 
 
 
 

Item: Five-day production of CT

 

Units completed: 50 000

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Direct Materials
Direct Labour
 
 
 
 
 

Requisition N°

Amount

Type of labour

Ticket

Hours

Amount

 
 
 
 

paper 100

6 158 250 F

Direct labour for pre-printing

1

39,5

228 000 F

 
 
 
 

black ink 101

700 000 F

Direct labour for copy

2

9,8

24 000 F

 
 
 
 

blue ink 102

100 000 F

Direct labour for soaking

3

14

84 000 F

 
 
 
 

red ink 103

 

150 000 F

Direct labour for printing works

4

14

630 000 F

 
 
 
 

yellow ink 104

100 000 F

Direct labour for edition

5

35

510 000 F

 
 
 
 

photographic sheet 104

2 500 000 F

Total C/F

 
 

1 476 000 F

 
 
 
 

photographic film 105

300 000 F

 
 
 
 
 
 
 
 

Sheet Developer 106

396 000 F

EXPENSES
 
 

Manufacturing Overheads

 

Film developer 107

45 000 F

Description

Amount

 

Type

Hours

Rate

Amount

 

Film fixing liquid 108

45 000 F

 
 
 

Water

80

845 F

67 600 F

 

sheet proofreader 109

10 800 F

Variable admin. Exp.

1 350 000 F

 

Electricity

80

2 625 F

210 000 F

 

eraser 110

 

16 000 F

Variable selling exp.

950 000 F

 

Spare parts

80

5 162 F

418 000 F

 

soaking solution 111

120 000 F

 
 
 
 
 
 
 
 

sheet cleaner 112

62 400 F

Total C/F

2 300 000 F

 

Total C/F

 
 

695 600 F

 

tracing paper 113

50 000 F

 
 
 
 
 
 
 
 
 

photocopy paper A4 114

90 000 F

 
 
 
 
 
 
 
 
 

photocopy paper A3 115

17 500 F

Job cost Summary
 
 
 
 
 

transparent sellotape 116

1 400 F

Direct materials

11 761 950 F

 
 
 
 
 
 

packaging sellotape 117

5 600 F

Direct Labour

1 476 000 F

 
 
 
 
 
 

packaging string 118

13 500 F

Manufacturing Overheads

695 600 F

 
 
 
 
 
 

white glue 119

3 500 F

Selling and Admin. Exp.

2 300 000 F

 
 
 
 
 
 

industrial rag 120

70 000 F

Total Cost

16 233 550 F

 
 
 
 
 
 

soap paste 121

3 000 F

Unit product cost

325 F

 
 
 
 
 
 

toner cartridge HP1200 122

720 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP5000 123

54 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP8500-black124

6 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP8500-blue 125

6 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP8500-Red 126

6 000 F

 
 
 
 
 
 
 
 
 

toner cartridgeHP8500-yellow 127

6 000 F

 
 
 
 
 
 
 
 
 

drummer KitC4153A 128

6 000 F

 
 
 
 
 
 
 
 
 

Total C/F

 

11 761 950 F

 
 
 
 
 
 
 
 
 

Source: the author

Graphically, the situation can be represented as follows:

Figure 4-3 Evolution of the unit cost (variable costing)

Source: The author

Using variable costing, the mean unit cost is therefore 325F

The standard deviation is

SD=26.74F

Given all these information that can be summarised in the following table, we can now start with the analysis part of this chapter.

Table 4-11 Recap of the information

 

ABSORPTION COSTING

VARIABLE COSTING

MEAN UNIT COST

474 F

325 F

STANDARD DEVIATION

33.04 F

26.74F

Source: the author

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