High action at law level (August)3,608$8,111
downcast activity level (October) 186 1,712
Change3,422$6,399
inconsistent cost= Change in cost ÷ Change in activity
= $6,399 ÷ 3,422 occupancy-days
= $1.87 per occupancy-day
broad(a) cost (August)$8,111
multivariate cost gene
($1.87 per occupancy-day × 3,608 occupancy-days) 6,747
furbish up cost element$1,364
2.Electrical be may reflect seasonal factors other than provided the variation in occupancy days. For example, common areas such as the reception area must be lighted for lasting periods during the winter. This will result in seasonal effects on the fixed electrical costs.
Additionally, fixed costs will be affected by how many days are in a month. In other words, costs like the costs of lighting common areas are variable with obeisance to the snatch of days in the month, but are fixed with respect to how many rooms are occupied during the month.
Other, less systematic, factors may also affect electrical costs such as the frugality of individual guests. Some guests will turn mangle lights when they leave a room. Others will not.
Exercise 2-12 (20 minutes)
1.
Miles Drivennitty-gritty Annual Cost*
High level of activity120,000$13,920
Low level of activity 80,000 10,880
Change 40,000$ 3,040
*120,000 miles × $0.116 per mile = $13,920
80,000 miles × $0.136 per mile = $10,880
Variable cost per mile:
Fixed cost per year:
Total cost at 120,000 miles$13,920
Less variable cost element:
120,000 miles × $0.076 per mile 9,120
Fixed cost per year$?4,800
2.Y = $4,800 + $0.076X
3.Fixed cost$?4,800
Variable cost: 100,000 miles × $0.076 per mile 7,600
Total annual cost$12,400If you want to get a full essay, arrange it on our website: Ordercustompaper.com
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