管理会计练习答案Word文档格式.docx

管理会计练习答案Word文档格式.docx

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Costpersetuphour=$1,200,000/600

=$2,000perhour

Thecostperunitisobtainedbydividingeachpart’stotalsetupcostsbythenumberofunits:

Part#72A=（$2,000400）/100,000=$8.00

Part#172C=（$2,000200）/100,000=$4.00

Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.

3–3

High（1,400,$7,950）;

Low（700,$5,150）

V=（$7,950–$5,150）/（1,400–700）

=$2,800/700=$4peroilchange

F=$5,150–$4（700）

=$5,150–$2,800=$2,350

Cost=$2,350+$4（oilchanges）

PredictedcostforJanuary=$2,350+$4（1,000）=$6,350

作业成本法

4–11.

Quarter1Quarter2Quarter3Quarter4Total

Unitsproduced400,000160,00080,000560,0001,200,000

Primecosts$8,000,000$3,200,000$1,600,000$11,200,000$24,000,000

Overheadcosts$3,200,000$2,400,000$3,600,000$2,800,000$12,000,000

Unitcost:

Prime$20$20$20$20$20

Overhead81545510

Total$28$35$65$25$30

2.Actualcostingcanproducewideswingsintheoverheadcostperunit.Thecauseappearstobenonuniformincurrenceofoverheadandnonuniformproduction（seasonalproductionisapossibility）.

3.First,calculateapredeterminedrate:

OHrate=$11,640,000/1,200,000

=$9.70perunit

Thisrateisusedtoassignoverheadtotheproductthroughouttheyear.Sincethedriverisunitsproduced,$9.70wouldbeassignedtoeachunit.Addingthistotheactualprimecostsproducesaunitcostundernormalcosting:

Unitcost=$9.70+$20.00=$29.70

Thiscostisclosetotheactualannualcostof$30.00.

4–2

1.Predeterminedrates:

DrillingDepartment:

Rate=$600,000/280,000=$2.14*perMHr

AssemblyDepartment:

Rate=$392,000/200,000

=$1.96perDLH

2.Appliedoverhead:

$2.14288,000=$616,320

$1.96196,000=$384,160

Overheadvariances:

DrillingAssemblyTotal

Actualoverhead$602,000$412,000$1,014,000

Appliedoverhead616,320384,1601,000,480

Overheadvariance$（14,320）over$27,840under$13,520

3.Unitoverheadcost=[（$2.144,000）+（$1.961,600）]/8,000

=$11,696/8,000

=$1.46*

4–51.DeluxePercentRegularPercent

Price$900100%$750100%

Cost5766460080

Unitgrossprofit$32436%$15020%

Totalgrossprofit:

（$324100,000）$32,400,000

（$150800,000）$120,000,000

2.Calculationofunitoverheadcosts:

Deluxegular

Unit-level:

Machining:

$200100,000$20,000,000

$200300,000$60,000,000

Batch-level:

Setups:

$3,000300900,000

$3,000200600,000

Packing:

$20100,0002,000,000

$20400,0008,000,000

Product-level:

Engineering:

$4050,0002,000,000

$40100,0004,000,000

Facility-level:

Providingspace:

$1200,000200,000

$1800,000800,000

Totaloverhead$25,100,000$73,400,000

Units÷

100,000÷

800,000

Overheadperunit$251$91.75

DeluxePercentRegularPercent

Price$900100%$750.00100%

Cost780*87***574.50**77***

Unitgrossprofit$12013%***$175.5023%***

（$120100,000）$12,000,000

（$175.50800,000）$140,400,000

*$529+$251

**$482.75+$91.75

3.Usingactivity-basedcosting,amuchdifferentpictureofthedeluxeandregularproductsemerges.Theregularmodelappearstobemoreprofitable.Perhapsitshouldbeemphasized.

4–6

1.JITNon-JIT

Salesa$12,500,000$12,500,000

Allocationb750,000750,000

a$125100,000,where$125=$100+（$1000.25）,and100,000istheaverageordersizetimesthenumberoforders

b0.50$1,500,000

2.Activityrates:

Orderingrate=$880,000/220=$4,000persalesorder

Sellingrate=$320,000/40=$8,000persalescall

Servicerate=$300,000/150=$2,000perservicecall

JITNon-JIT

Orderingcosts:

$4,000200$800,000

$4,00020$80,000

Sellingcosts:

$8,00020160,000

$8,00020160,000

Servicecosts:

$2,000100200,000

$2,00050100,000

Total$1,160,000$340,00

Forthenon-JITcustomers,thecustomercostsamountto$750,000/20=$37,500perorderundertheoriginalallocation.Usingactivityassignments,thisdropsto$340,000/20=$17,000perorder,adifferenceof$20,500perorder.Foranorderof5,000units,theorderpricecanbedecreasedby$4.10perunitwithoutaffectingcustomerprofitability.Overallprofitabilitywilldecrease,however,unlessthepriceforordersisincreasedtoJITcustomers.

3.ItsoundsliketheJITbuyersareswitchingtheirinventorycarryingcoststoEmerywithoutanysignificantbenefittoEmery.Emeryneedstoincreasepricestoreflecttheadditionaldemandsoncustomer-supportactivities.Furthermore,additionalpriceincreasesmaybeneededtoreflecttheincreasednumberofsetups,purchases,andsoon,thatarelikelyoccurringinsidetheplant.EmeryshouldalsoimmediatelyinitiatediscussionswithitsJITcustomerstobeginnegotiationsforachievingsomeofthebenefitsthataJITsuppliershouldhave,suchaslong-termcontracts.Thebenefitsoflong-termcontractingmayoffsetmostoralloftheincreasedcostsfromtheadditionaldemandsmadeonotheractivities.

6–3

1.Physicalflowschedule:

Unitstoaccountfor:

Unitsinbeginningworkinprocess80,000

Unitsstartedduringtheperiod160,000

Totalunitstoaccountfor240,000

Unitsaccountedfor:

Unitscompletedandtransferredout:

Startedandcompleted120,000

Frombeginningworkinprocess80,000200,000

Unitsinendingworkinprocess40,000

Totalunitsaccountedfor240,000

2.Unitscompleted200,000

Add:

UnitsinendingWIPFractioncomplete

（40,00020%）8,000

Equivalentunitsofoutput208,000

3.Unitcost=（$374,400+$1,258,400）/208,000=$7.85

4.Costtransferredout=200,000$7.85=$1,570,000

CostofendingWIP=8,000$7.85=$62,800

5.Coststoaccountfor:

Beginningworkinprocess$374,400

IncurredduringJune1,258,400

Totalcoststoaccountfor$1,632,800

Costsaccountedfor:

Goodstransferredout$1,570,000

Goodsinendingworkinprocess62,800

Totalcostsaccountedfor$1,632,800

6–6

1、ListerCompanyAssemblyDepartmentProductionReport

FortheMonthofFebruary20XX

（WeightedAverageMethod）

UnitInformation

Unitstoaccountfor:

Unitsaccountedfor:

UnitsinbeginningWIP24,000Unitscompleted69,200

Unitsstarted56,000UnitsinendingWIP10,800

Totalunits80,000Totalunits80,000

Equivalentunits:

Unitscompleted69,200

UnitsinendingWIP（10,80070%）7,560

Totalequivalentunits76,760

CostInformation

Coststoaccountfor:

CostsinbeginningWIP$142,760

Costsaddedbydepartment333,152

Totalcoststoaccountfor$475,912

Costperequivalentunit（$475,912/76,760）$6.20

Costsaccountedfor:

Goodstransferredout（69,200$6.20）$429,040

Endingworkinprocess（7,560$6.20）46,872

Totalcostsaccountedfor$475,912

2、ListerCompanyAssemblyDepartmentProductionReport

FortheMonthofFebruary20XX

（FIFOMethod）

Startedandcompleted45,200

UnitsinbeginningWIP24,000FrombeginningWIP24,000

Unitsstarted56,000FromendingWIP10,800

Totalunits80,000Totalunits80,000

Startedandcompleted45,200

TocompletebeginningWIP（24,00040%）9,600

Totalequivalentunits62,360

CostsinbeginningWIP$142,760

Totalcoststoaccountfor$475,912

Costperequivalentunit（$333,152/62,360）$5.3424

Transferredout:

Unitsstartedandcompleted（45,200$5.3424）$241,476

Unitsinbeginningworkinprocess:

Frompriorperiod142,760

Fromcurrentperiod（9,600$5.3424）51,287

Totalcosttransferredout$435,523

Goodsinendingworkinprocess（7,560$5.3424）40,389

Totalcostsaccountedfor$475,912

预算

8-1Norton,Inc.SalesBudgetFortheComingYear

ModelUnitsPriceTotalSales

LB-150,400$29.00$1,461,600

LB-219,80015.00297,000

WE-625,20010.40262,080

WE-717,82010.00178,200

WE-89,60022.00211,200

WE-94,00026.00104,000

Total$2,514,080

8–3

1.CashBudget

FortheMonthofJune20XX

Beginningcashbalance$1,345

Collections:

Cashsales20,000

Creditsales: