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Metallica Co 18 mins
Metallica Co is an engineering company that manufactures a number of products, using a team of highly
skilled workers and a variety of different metals. A supplier has informed Metallica Co that the amount of M1,
one of the materials used in production, will be limited for the next three-month period.
The only items manufactured using M1 and their production costs and selling prices (where applicable).
* Material M1 is expected to be limited in supply during the next three months. These costs are based on M1
continuing to be available at a price of $20 per square metre. The price of M2 is $10 per square metre.
3.If Metallica Co operated in a throughput accounting environment, which of the following costs would NOT
be included in the calculation for throughput contribution?
A.Selling price
B.Direct materials
C.Direct labour
D.None of the above (2 marks)
4.
Which of the following constraints would necessitate the performance of limiting factor analysis by Metallica Co?
A.Limited demand for P4 or P6
B.Limited M1 or M2
C.Limited labour
D.All of the above
