Booklet 6 Service Costing Solutions.xlsx - 2.92

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Exercise 2.92 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION Unnamed: 5 Unnamed: 6 Unnamed: 7
Total Number of Washes
6 machines x 5 days x 50 weeks x 10 cycles 12 hours each day 2 hours idle This means machine operates 10 hours each day
15000 Washes per year 1 cycle = 1 hour This means there are 10 cycles each day.
Total Variable Operating Cost
Washing Materials (£0.94 x 15000 washes) 14100
Electricity & Maintenance (£0.50 x 15000 washes) 7500
Wages (£1.56 x 15000 washes) 23400
45000
Laundrette Annual Service Cost Statement
£
Total Variable Operating Cost 45000
Rent of Property 5000
Holiday Bonus 1000
Annual Insurance 1200
Annual Lease of Machines 7800
TOTAL COST 60000
NOTES
Rent of Property £1250 x 4 quarters
5000
Holiday Bonus 2 workers x £500
1000
Cost per Wash
Total Cost / Total Number of Washes
£60000 / 15000 washes
4
Charge per Wash to Customers
Cost per Wash 4
Add Profit Margin (20%) 1
Charge 5
Total Profit for the Year
Profit per Wash x Total Washes
£1.00 x 15000 washes
15000