Company Background
XYZ Company is a food maker company which starts with its first project in Dammam. This project is a restaurant where foods are served to customers 10 hours a day from 6 am till 4 PM. In order to put prices for each dish, the owner of the company is looking for an accountant to build a costing system that can generate the cost of each dish.
Table1: Menu with Ingredients
Meal
Ingredients ( per dish)
1
2
3
1
French fries with cheese
250 g potato
1 peace of slices cheese
.2 liter of oil
2
Eggs dish
2 eggs
1 Tomato
.5 peace of onion
3
salad
1 tomato
1 Onion
I Cucumber
4
tea
1 tea bag
1 cup water
10 g sugar
5
Coffee
5 g Roasted Coffee beans
.5 cup of water
5 g sugar
Table 2: Average cost of ingredients
Item
Cost ( total )
Packages (# of units)
Cost per unit $
Eggs
15 SR
30 eggs
.5
potato
100 SR
10 kilos
.01
Slices cheese
10 SR
10 Slices
1
Oil
15 SR
30 Liters
.5
Tomato
5 SR
25 Tomatoes
.2
Onion
5 SR
20 Opinions
.25
Flour
4 SR
16 cups
.25
Sugar
15 SR
40 kilos
.375 per g
cucumber
10 SR
30 cucumbers
.3
tea
9 SR
45 bags
.2
Coffee beans
18 SR
50 g
.36
water
10 SR
60 liter
.6 (Per cup)
Table 3: other costs & manufacturing information (Monthly information)
Meals #
1
2
3
4
5
Total
Direct labor hours
50
20
30
15
24
139 H
Machine hours
12
8
7
2
10
39 H
Number of dishes served
240
400
200
180
260
1280
Direct labor cost
2000
8000
6000
2700
6240
24940
MOH
Rent
3000
Electricity
4000
Supervisor salary
5000
Deprecation
1000
TOTAL MOH
13,000
Based on the information presented in the above tables, solve the following requirements:
Requirment1: Calculate the Predetermined overhead cost?
Note: 1- For Electricity & Depreciation use Allocation base Machine hours
2- For Rent & Supervisor salary use the Direct labor Hours
fIll the above table of MOH based on the Allocation bae given
Reguirment2: calculate the total cost per unit of each dishes served in this restaurant?
(Show your work) (Recommended to use Excel