Hej, jeg sidder med denne opgave som volder nogle problemer ift. til hvordan jeg skal løse den, så ville være et stort hjælpe, hvis nogen med matematisk sans kunne hjælpe mig lidt på vej?
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif""> </o:p>
<p class="MsoNormal" style="text-align:justify;text-justify:inter-ideograph;
line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Fynfrost A/S fremstiller frysebokse til brug i campingvogne og lignende i 2 forskellige størrelser, 20 liter og 40 liter. Virksomheden har budgetteret følgende data for 2008:</o:p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:50.0pt;border-collapse:collapse;mso-table-layout-alt:fixed;
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<td width="216" valign="top" style="width:162.0pt;border-top:solid black 1.0pt;
border-left:solid black 1.0pt;border-bottom:none;border-right:none;
mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt;
padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" style="margin-top:5.0pt;margin-right:0cm;margin-bottom:
2.6pt;margin-left:0cm;line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif""> </o:p>
<td width="117" valign="top" style="width:87.6pt;border-top:solid black 1.0pt;
border-left:solid black 1.0pt;border-bottom:none;border-right:none;
mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt;
padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" style="margin-top:5.0pt;margin-right:0cm;margin-bottom:
2.6pt;margin-left:0cm;line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">
Type 20 liter</o:p>
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border-bottom:none;mso-border-top-alt:solid black .75pt;mso-border-left-alt:
solid black .75pt;mso-border-right-alt:solid black .75pt;padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" style="margin-top:5.0pt;margin-right:0cm;margin-bottom:
2.6pt;margin-left:0cm;line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Type 40 liter</o:p>
<td width="216" valign="top" style="width:162.0pt;border-top:solid black 1.0pt;
border-left:solid black 1.0pt;border-bottom:none;border-right:none;
mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt;
padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" style="margin-top:5.0pt;margin-right:0cm;margin-bottom:
2.6pt;margin-left:0cm;line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Antal enheder produceret
</o:p>
<td width="117" valign="top" style="width:87.6pt;border-top:solid black 1.0pt;
border-left:solid black 1.0pt;border-bottom:none;border-right:none;
mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt;
padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" align="center" style="margin-top:5.0pt;margin-right:0cm;
margin-bottom:2.6pt;margin-left:0cm;text-align:center;line-height:normal;
mso-pagination:none;mso-layout-grid-align:none;text-autospace:none">
10.000</o:p>
<td width="120" valign="top" style="width:89.75pt;border:solid black 1.0pt;
border-bottom:none;mso-border-top-alt:solid black .75pt;mso-border-left-alt:
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<p class="MsoNormal" align="center" style="margin-top:5.0pt;margin-right:0cm;
margin-bottom:2.6pt;margin-left:0cm;text-align:center;line-height:normal;
mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;mso-layout-grid-align:
none;text-autospace:none">
20.000</o:p>
<td width="216" valign="top" style="width:162.0pt;border-top:solid black 1.0pt;
border-left:solid black 1.0pt;border-bottom:none;border-right:none;
mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt;
padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" style="margin-top:5.0pt;margin-right:0cm;margin-bottom:
2.6pt;margin-left:0cm;line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Direkte løntimer pr. enhed</o:p>
<td width="117" valign="top" style="width:87.6pt;border-top:solid black 1.0pt;
border-left:solid black 1.0pt;border-bottom:none;border-right:none;
mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt;
padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" align="center" style="margin-top:5.0pt;margin-right:0cm;
margin-bottom:2.6pt;margin-left:0cm;text-align:center;line-height:normal;
mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;mso-layout-grid-align:
none;text-autospace:none">
2</o:p>
<td width="120" valign="top" style="width:89.75pt;border:solid black 1.0pt;
border-bottom:none;mso-border-top-alt:solid black .75pt;mso-border-left-alt:
solid black .75pt;mso-border-right-alt:solid black .75pt;padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" align="center" style="margin-top:5.0pt;margin-right:0cm;
margin-bottom:2.6pt;margin-left:0cm;text-align:center;line-height:normal;
mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;mso-layout-grid-align:
none;text-autospace:none">
4</o:p>
<td width="216" valign="top" style="width:162.0pt;border:solid black 1.0pt;
border-right:none;mso-border-top-alt:solid black .75pt;mso-border-left-alt:
solid black .75pt;mso-border-bottom-alt:solid black .75pt;padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" style="margin-top:5.0pt;margin-right:0cm;margin-bottom:
2.6pt;margin-left:0cm;line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Maskintimer pr. enhed</o:p>
<td width="117" valign="top" style="width:87.6pt;border:solid black 1.0pt;
border-right:none;mso-border-top-alt:solid black .75pt;mso-border-left-alt:
solid black .75pt;mso-border-bottom-alt:solid black .75pt;padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" align="center" style="margin-top:5.0pt;margin-right:0cm;
margin-bottom:2.6pt;margin-left:0cm;text-align:center;line-height:normal;
mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;mso-layout-grid-align:
none;text-autospace:none">
8</o:p>
<td width="120" valign="top" style="width:89.75pt;border:solid black 1.0pt;
mso-border-alt:solid black .75pt;padding:0cm 5.0pt 0cm 5.0pt">
<p class="MsoNormal" align="center" style="margin-top:5.0pt;margin-right:0cm;
margin-bottom:2.6pt;margin-left:0cm;text-align:center;line-height:normal;
mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt;mso-layout-grid-align:
none;text-autospace:none">
8</o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif""> </o:p>
<p class="MsoNormal" style="text-align:justify;text-justify:inter-ideograph;
line-height:normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Virksomheden anvender en enkelt costpool for indirekte produktionsomkostninger, som for 2008 er budgetteret til i alt 6,4 mio. kr. Fynfrost allokerer de indirekte produktionsomkostninger til produkterne på basis af direkte løntimer.</o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;text-justify:inter-ideograph;line-height:normal;mso-pagination:none;
tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Økonomichefen foreslår nu en ny allokeringsmetode, som opererer med to pools for indirekte produktionsomkostninger, nemlig</o:p>
<p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;
margin-left:48.2pt;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;
text-indent:-19.85pt;line-height:normal;mso-pagination:none;tab-stops:0cm 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt 1318.7pt 1361.25pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">a.
Maskinrelaterede omkostninger, i alt 3,6 mio.kr.</o:p>
<p class="MsoNormal" style="margin-left:48.2pt;text-align:justify;text-justify:
inter-ideograph;text-indent:-19.85pt;line-height:normal;mso-pagination:none;
tab-stops:0cm 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt 1318.7pt 1361.25pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">b.
Andre indirekte produktionsomkostninger, i alt 2,8 mio. kr.</o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;text-justify:inter-ideograph;line-height:normal;mso-pagination:none;
tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Maskinrelaterede omkostningerne skal efter den nye metode allokeres på basis af maskintimer pr. enhed. Andre indirekte produktionsomkostninger allokeres fortsat på grundlag af direkte løntimer pr. enhed.</o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif""> </o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif""> </o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Spørgsmål:
</o:p>
<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-pagination:none;tab-stops:0cm 23.5pt 42.5pt 61.7pt 127.6pt 170.15pt 212.7pt 255.2pt 297.75pt 340.3pt 382.85pt 425.4pt 467.9pt 510.45pt 553.0pt 595.55pt 638.1pt 680.6pt 723.15pt 765.7pt 808.25pt 850.8pt 893.3pt 935.85pt 978.4pt 1020.95pt 1063.5pt 1106.0pt 1148.55pt 1191.1pt 1233.65pt 1276.2pt;
mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;
font-family:"Times New Roman","serif"">Forklar (gerne ved hjælp af tal) fordelingen af indirekte produktionsomkostninger pr. enhed ved den nuværende metode
</o:p>
