CramX Logo

Q
QuestionAccounting

Explain whether each of these expenses of a textile mill is a fixed cost or a variable cost, and why: (a) Repairs to a leaking roof (b) Cotton (c) Food for the mill's cafeteria (d) Night security guard (e) Electricity
12 months agoReport content

Answer

Full Solution Locked

Sign in to view the complete step-by-step solution and unlock all study resources.

Step 1:
I'll solve this problem by analyzing each expense and categorizing it as either a fixed or variable cost with a clear explanation.

Step 2:
: Understanding Cost Classifications

- Fixed costs: Expenses that remain constant regardless of production volume - Variable costs: Expenses that change in proportion to production volume

Step 3:
: Analyzing Roof Repairs

(a) Repairs to a leaking roof: Fixed Cost - Reason: Roof repairs are typically a one-time or periodic expense - The cost does not directly change with the amount of production - Occurs regardless of how many textiles are manufactured

Step 4:
: Analyzing Cotton

(b) Cotton: Variable Cost - Reason: Cotton is a direct material used in textile production - The amount of cotton used increases or decreases with the number of textiles produced - More production = more cotton needed - Less production = less cotton needed

Step 5:
: Analyzing Cafeteria Food

(c) Food for the mill's cafeteria: Semi-Variable Cost - Partially fixed (base staffing) and partially variable (based on number of workers) - Cost changes somewhat with production levels and employee count - Could be considered a mixed cost

Step 6:
: Analyzing Night Security Guard

(d) Night security guard: Fixed Cost - Reason: Security is typically a constant expense - Guard is employed regardless of production volume - Same salary paid whether production is high or low

Step 7:
: Analyzing Electricity

(e) Electricity: Variable Cost - Reason: Electricity consumption increases with production - More machines running = more electricity used - Directly proportional to production volume

Final Answer

(a) Roof Repairs: Fixed Cost (b) Cotton: Variable Cost (c) Cafeteria Food: Semi-Variable Cost (d) Night Security Guard: Fixed Cost (e) Electricity: Variable Cost