ACCT 556 Course Great Wisdom / tutorialrank.com ACCT 556 Course Great Wisdom / tutorialrank.com | Page 14

Number of machines available 26 20
Annual capacity per machine
15,000 gallons
15,000
gallons
Annual production capacity 300,000 gallons
390,000 gallons
Machine hours available per machine 1,800 hours 1,800 hours
Standard machine hour per gallon . 12 hour / gallon
Standard labor hour per machine hour 1.25 labor hr / mach . hr
. 12 hour / gallon
1.25 labor hr / mach . hr
Actual sales volume 268,200 gallons
420,000 gallons
Number of hourly employees 29 21 Supervisors ( one per each eight hourly employees ) 4 3 Raw material prices
Cans
40 ¢ each
40 ¢
each
Pigment $ 3.75 per pound
$ 2.75 per pound
Raw material usage
Cans
one per gallon
one per
gallon