Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $893. Selected data for the company’s operations last year follow: Units in beginning inventory 0Units produced 14,000Units sold 12,000Units in ending inventory 2,000Variable costs per unit: Direct materials $ 150Direct labor $ 510Variable manufacturing overhead $ 47Variable selling and administrative $ 21Fixed costs: Fixed manufacturing overhead $ 640,000Fixed selling and administrative $ 770,000 Required:1. Assume that the company uses absorption costing. Compute the unit product cost for one gamelan.2. Assume that the company uses variable costing. Compute the unit product cost for one gamelan.

1. absorption costing

Unit product cost  is $ 752.71

2. variable costing

Unit product cost  is $707.00

Explanation:

absorption costing

Both Variable and Fixed Manufacturing Costs are treated as Product Cost

the unit product cost for one gamelan

Direct materials                                                                        $ 150.00

Direct labor                                                                               $ 510.00

Variable manufacturing overhead                                            $ 47.00

Fixed manufacturing overhead ( $ 640,000 / 14,000 units)    $45.71

Unit product cost                                                                      $ 752.71

variable costing

Only Variable Costs of Manufacturing are Included in the Product Cost.

Fixed Manufacturing Costs are treated as Period Costs and Expended to Profit and Loss Account

the unit product cost for one gamelan

Direct materials                                                                      $ 150.00

Direct labor                                                                             $ 510.00

Variable manufacturing overhead                                         $ 47.00

Unit product cost                                                                    $707.00

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sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.