|
A data centre provides a number of facilities
and services:
•total data centre costs are $40,000 per month,
•of this,resource costs are $20,000 per month.
Part of these costs are due to the large-format printing service that
the centre offers.This service allows users to print on photo paper
or plain paper at size A0.
The resource costs of printing,per page,are as follows:
•photo paper costs $12 per page
•plain paper costs $3 per page
The cost of maintenance and depreciation for the printer is $100 per
month.Each month,the centre prints 200 pages on photo paper and 500
pages on plain paper.
(a)What is the resource (non-overhead)cost
of the printing service,per month?[3 marks ]
(a)The resource (non-overhead)cost of the
printing service,per month:
(200 *12)+(500 *3)+100 =2400 +1500 +100 =3900 +100 =4000
3 marks for correct answer;2 marks for 3900 (answer excluding maintenance),1
mark for correct working but incorrect answer
[3 marks ]
(b)What percentage of the total non-overhead
costs does this represent?[1 mark ]
(b)What percentage of the total non-overhead
costs does this represent?
4000 /20000 *100 =20%
[1 mark ]
(c)What contribution should the printing
service be expected to make to the total costs (resource +overheads)of
the centre?[2 marks ]
20% *40000 =8000
2 marks for correct answer,1 mark for correct working but incorrect
answer -working could also be 4000 +(100student takes alternative
route to answer
[2 marks ]
(d)How much would you charge a user
of the service,per page,for printing on
(i)photo paper?
(ii)plain paper?
You may assume that proportion of the charge due to overheads is the
same for both types of paper .[4 marks ]
(i)photo paper
$24 per page
2 marks for correct answer,1 mark for mistakenly trying to cover full
cost from this paper type and charging $40 per page,no marks otherwise
(ii)plain paper
$6 per page
2 marks for correct answer,1 mark for mistakenly trying to cover full
cost from this paper type and charging $16 per page,no marks otherwise
[4 marks ]
(e)The printing service could print
and deliver up to 1400 pages a month using existing resources,regardless
of paper type.In this case,the cost of maintenance and depreciation
would double to $200 per month.
If 1400 pages were printed each month,what is the lowest unit rate,for
each paper type, which would guarantee that the existing contribution
to non-overhead resources is maintained?
You may assume that proportion of the charge due to overheads is the
same for both types of paper,and that the ratio of photo paper usage
to plain paper usage remains the same as before . [5 marks ]
(e)The lowest unit
rate,for each paper type,which would guarantee that the existing contribution
to non-overhead resources is maintained:
At 1400 pages per month,with the same ratio,we should get
•400 photo pages
•1000 plain pages
(1 mark)
Total cost is doubled,to $7800 +$200 non-overhead costs =$8000 dollars
per month. (1 mark)
The existing contribution is 4000 per month,so we need to raise 8000
+4000 =12000 per month from the users.
(2 marks)
When we were raising 8000 a month,we needed to charge $24 and $6 per
page,but now we need to charge
•$18.46 per page for photo paper
•$4.62 per page for plain paper
(1 mark)
5 marks for correct answers,up to 4 marks for incorrect final answers
but correct numbers on the way [5 marks ]
|