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Machine Hours and Utility Costs For Leviticus, Inc

The document shows machine hours and electricity costs for Leviticus, Inc. over 8 months. Machine hours ranged from 1,800 in November to 5,800 in June. Corresponding electricity costs ranged from ₱8,440 to ₱22,000. A line graph depicts the inverse relationship between monthly machine hours and costs. Tables 1 and 2 provide the raw data and calculations to determine the variable cost per machine hour is ₱3.50 using the high-low method.

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337 views2 pages

Machine Hours and Utility Costs For Leviticus, Inc

The document shows machine hours and electricity costs for Leviticus, Inc. over 8 months. Machine hours ranged from 1,800 in November to 5,800 in June. Corresponding electricity costs ranged from ₱8,440 to ₱22,000. A line graph depicts the inverse relationship between monthly machine hours and costs. Tables 1 and 2 provide the raw data and calculations to determine the variable cost per machine hour is ₱3.50 using the high-low method.

Uploaded by

arisu
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Machine Hours and Utility Costs for Leviticus, Inc.

Machine
Month Electricity Costs
Hours
April 2,100 ₱9,750

May 3,400 14,300

June 5,800 21,640

July 4,900 19,550

August 2,500 11,150

September 3,000 12,900

October 2,400 10,800

November 1,800 8,440

December 4,800 22,000


Table 1 . Machine hours and electricity costs for Leviticus, Inc.

Machine Hours and Utility Costs for Leviticus, Inc.


7,000 ₱25,000
6,000
₱20,000
5,000
4,000 ₱15,000
Machine Hours

3,000 ₱10,000

Costs
2,000
₱5,000
1,000
0 ₱0
ril ay ne Ju
ly st be
r er be
r
be
r
Ap M Ju ugu m tob m m
A pt
e Oc ve ce
Se No De

Months

Machine Hours Electricity Costs

Figure 1. Machine hours and electricity costs for Leviticus, Inc.

Machine Hours and Utility Costs for Leviticus, Inc.


Machine
MONTH Electricity Costs
Hours
July 4,900 ₱19,550
April 2,100 9,750
Difference 2,800 9,800
Variable Cost (VC) per unit ₱3.50
Total variable cost at highest level 17,150
Total variable cost at lowest level 7,350
Fixed cost at highest level 2,400
Fixed cost at lowest level 2,400
Total costs at 2,900 machine hours ₱12,550
Table 2. High-low method of machine hours and electricity costs for Leviticus, Inc.

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