Total Program Costs. On the basis of the following data, prepare a statement for the Town of Chippewa for the year ended June 30, 2011, showing the total cost of solid waste removal and the cost per ton of residential solid waste removed or cubic yard of commercial solid waste removed (carry unit costs to three decimal places).
|
|
Residential |
Commercial |
|
By town employees: |
|
|
|
Salaries and wages |
$702,000 |
$481,000 |
|
Materials and supplies |
$ 39,000 |
$ 36,090 |
|
Equipment use |
$300,840 |
$201,470 |
|
Tons collected |
165,000 |
— |
|
Cubic yards collected |
— |
248,000 |
|
Labor hours |
90,000 |
68,000 |
|
By contractors: |
|
|
|
Cost |
$ 78,900 |
$ 48,000 |
|
Tons collected |
23,000 |
— |
|
Cubic yards collected |
— |
30,000 |
Overhead for town collection of residential solid waste is $0.948 per labor hour; for commercial solid waste collection it is $0.924 per labor hour. Overhead for contract residential solid waste collection is 20 percent of cost (exclusive of overhead); for commercial solid waste collection it is 15 percent of cost (exclusive of overhead).