管理会计练习.docx
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管理会计练习
TheImmanuelCompanyhasjustobtainedarequestforaspecialorderof6,000jigstobeshippedattheendofthemonthatasellingpriceof$7each.Thecompanyhasaproductioncapacityof90,000jigspermonthwithtotalfixedproductioncostsof$144,000.Atpresent,thecompanyisselling80,000jigspermonththroughregularchannelsatasellingpriceof$11each.Fortheseregularsales,thecostforonejigis:
VariableProductionCost
$
FixedProductionCost
$
VariableSellingExpense
$
Ifthespecialorderisaccepted,Immanuelwillnotincuranysellingexpense;however,itwillincurshippingcostsof$perunit.
Q1.
IfImmanuelacceptsthisspecialorder,whatwillbetheincreaseinthemonthlynetoperatingincome
A）$1,800.B）$3,600.C）$12,600.D）$14,400.
Q2.
Supposethattotalregularsalesofjigsare85,000unitspermonth,andallotherconditionsremainthesame.IfImmanuelacceptsthespecialorder,whatwillbethechangeinmonthlyoperatingincome
A）$3,600decrease.B）$5,400decrease.C）$7,200increase.D）$14,000increase.
Question1answer
Revenueachieved（6000X$7）$42,000
Less:
costs（$++.30=$X6000）40,200
Increaseinoperatingincome1,800
Question2Answer:
Revenueachieved（6000units*$7）$42,000
Less.Costs;
+LostOpportunityCosts
（$+$+[（$–-*1000/6000]
$+[$*1000/6000]
$+$
$*6000（$34,800）
Netincrease$7,200
BrownCompanymakesfourproductsinasinglefacility.Theseproductshavethefollowingunitproductcosts:
Product
A
B
C
D
DirectMaterials
$
$
$
$
DirectLabour
$
$
$
$
VariableManufacturingOverhead
$
$
$
$
FixedManufacturingOverhead
$
$
$
$
UnitProductCost
$
$
$
$
Additionaldataconcerningtheseproductsarelistedbelow.
Product
A
B
C
D
GrindingMinutesperUnit
SellingPriceperUnit
$
$
$
$
VariableSellingCostperUnit
$
$
$
$
MonthlyDemandinUnits
3,000
2,000
2,000
4,000
Thegrindingmachinesarepotentiallyaconstraintintheproductionfacility.Atotalof10,500minutesareavailablepermonthonthesemachines.
Directlabourisavariablecostinthiscompany.
Q3
Howmanyminutesofgrindingmachinetimewouldberequiredtosatisfydemandforallfourproducts
A）10,500minutes.B）10,700minutes.C）10,800minutes.D）11,000minutes.
Q4
WhichproductmakestheLEASTprofitableuseofthegrindingmachines
A）ProductA.B）ProductB.C）ProductC.D）ProductD.
Q3
sln
Howmanyminutesofgrindingmachinetimewouldberequiredtosatisfydemandforallfourproducts
ABCD
Demand3000200020004000
Grinding
Minutes2
TotMinutes6000220014001200
Total=10,800minutes
Question4slnABCD
Sellingprice
DMaterials
DLabour
VMOH
VSE
./unit
Minutes/unit
2
./unit
Leastxxxxxxx
Q5.
JuettCompanyproducesasingleproduct.Thecostofproducingandsellingasingleunitofthisproductatthecompany'snormalactivitylevelof70,000unitspermonthisasfollows:
DirectMaterials
$
DirectLabour
$
VariableManufacturingOverhead
$
FixedManufacturingOverhead
$
VariableSelling&AdministrativeExpense
$
FixedSelling&AdministrativeExpense
$
Thenormalsellingpriceoftheproductis$perunit.
Anorderhasbeenreceivedfromanoverseascustomerfor2,000unitstobedeliveredthismonthataspecialdiscountedprice.Thisorderwouldhavenoeffectonthecompany'snormalsalesandwouldnotchangethetotalamountofthecompany'sfixedcosts.Thevariablesellingandadministrativeexpensewouldbe$lessperunitonthisorderthanonnormalsales.
Directlabourisavariablecostinthiscompany.
Required:
a）Supposethereisampleidlecapacitytoproducetheunitsrequiredbytheoverseascustomer,andthespecialdiscountedpriceonthespecialorderis$perunit.Byhowmuchwouldthisspecialorderincrease（decrease）thecompany'snetoperatingincomeforthemonth
b）Supposethecompanyisalreadyoperatingatcapacitywhenthespecialorderisreceivedfromtheoverseascustomer.Whatwouldbetheopportunitycostofeachunitdeliveredtotheoverseascustomer
c）Supposethereisnotenoughidlecapacitytoproducealloftheunitsfortheoverseascustomer,andacceptingthespecialorderwouldrequirecuttingbackonproductionof1,300unitsforregularcustomers.Whatwouldbetheminimumacceptablepriceperunitforthespecialorder
Q5Sln
a）
Variablecostperunitonnormalsales:
DirectMaterials
$
DirectLabour
$
VariableManufacturingOverhead
$
VariableSelling&AdministrativeExpense
$
VariableCostperUnitonNormalSales
$
Variablecostperunitonspecialorder:
NormalVariableCostperUnit
$
ReductioninVariableSelling&Administrative
$
VariableCostperUnitonSpecialOrder
$
SellingPriceforSpecialOrder
$
VariableCostperUnitonSpecialOrder
$
UnitContributionMarginonSpecialOrder
$
NumberofUnitsinSpecialOrder
2,000
Increase（Decrease）inNetOperatingIncome
$55,000
b）Theopportunitycostisjustthecontributionmarginonnormalsales:
NormalSellingPriceperUnit
$
VariableCostperUnitonNormalSales
$
UnitContributionMarginonNormalSales
$
c）Minimumacceptableprice:
UnitContributionMarginonNormalSales
$
DisplacedNormalSales
1,300
LostContributionMarginDisplacedSales
$43,160
TotalVariableCostonSpecialOrder（$x2,000）
$77,200
$120,360
NumberofUnitsinSpecialOrder
2,000
MinimumAcceptablePriceonSpecialOrder
$
Q6
Redner,Inc.producesthreeproducts.Dataconcerningthesellingpricesandunitcostsofthethreeproductsappearbelow:
Fixedcostsareappliedtotheproductsonthebasisofdirectlabourhours.
Demandforthethreeproductsexceedsthecompany'sproductivecapacity.Thegrindingmachineistheconstraint,withonly2,400minutesofgrindingmachinetimeavailablethisweek.
Required:
a）Giventhegrindingmachineconstraint,whichproductshouldbeemphasizedSupportyouranswerwithappropriatecalculations.
b）Ifthereisstillunfilleddemandfortheproductthatthecompanyshouldemphasizeinparta）above,uptohowmuchshouldthecompanybewillingtopayforanadditionalhourofgrindingmachinetime
Q6sln
a）Theproducttoemphasizecanbedeterminedbycomputingthecontributionmarginperunitofthescarceresource,whichinthiscaseisgrindingmachinetime.
ProductLshouldbeemphasizedbecauseithasthegreatestcontributionmarginperunitofthescarceresource.
b）IfadditionalgrindingmachinetimeisusedtoproducemoreofProductL,thetimewouldbeworth60x$5=$300perhour.
Question7
Green’sGamingCompanyspecializesincreatingandmanufacturingadultboardgames.Eachgamehasauniquegameboardtoaccompanytheotherpiecesofthegame.Thecompanyisatthefinaldevelopmentstageofanewgamecalled“MissionDoneLikeDinner,”basedonarecentmovieofthesamename.Sinceitisimportantthatthegamebeontheshelvesquicklytocapitalizeontheadvertisingandpromotiondonebythemoviestudioforthefilm,themanagerofGreen’sisconsideringanofferfromanothergamemanufacturertomakethegameboardsonbehalfofGreen’sfor$perboard.Thisisacommonpracticeinthegameindustryasthelifeofatoyisveryshortandthereisaneedtoactquicklytogettheproducttomarketbeforedemandhasshifted.
ThecostaccountantatGreen’shasdevelopedthefollowingcostestimatesfortheproductionofthegameboard:
Costperunitofgameboardfor“MissionDoneLikeDinner”
Directmaterial$
Directlabour
Factoryoverhead
Corporateoverhead
Costofgameboard$
Theaccountanthasalsoprovidedthefollowinginformation:
•Theboardcanbeproducedusingcurrentmachinerythathasacapacitytoproduce1,000,000unitspermonthandis50%utilized.
•Theanticipateddemandforthegamewillnotexceed50,000unitsamonth,accordingtothesalesteam.
•Halfofthefactoryoverheadisfixed.
•Thecorporateoverheadallocationisbasedon15%ofthedirectmaterialscharge.
Required
StatewhetherGreen’sshouldmakeorbuythegameboardsfromthecompetitor.
Therelevantcostsofmakingthegameboardare:
Directmaterial$
Directlabour
Factoryoverhead×
Costofgameboard$
Thebenefitofmakingthegameboardspermonthare（$–$×50,000unitsis$19,000inadditionalprofitpermonthforGreen’sgames.Conclusion:
Green’sshouldmakethegameboards.
Question8
ThenewcontrollerofBooks’R’Uswishestoinstituteaprofitabilityreviewofthevariousproductlinesofferedbythestore.Sheisexaminingtheproduct-linefinancialstatementshownbelow:
Product-LineFinancialStatementthreemonthsendedMarch31,200X（inthousands）
General
TotalBooksSuppliesMerchandise
Salesrevenue$400$200$80$120
Costofgoodssold
（assumeallvariable）3001604595
Grossmargin100403525
Lessfixedcosts:
Rent18666
Salariesofsalesstaff40161014
Marketingandadministrative36121212
Operatingprofit（loss）$6$6$7$（7）
Thecompany’saccountanthasalsoinformedthecontrollerthatifthegeneralmerchandisedepartmentwereeliminated,thefollowingwouldberelevant:
1.Allofthesalesstaffinthegeneralmerchandisedepartmentcouldbeterminated.
2.Therentisforasinglebuilding;thereisnootheruseforthespaceifthegeneralmerchandisedepartmentisdiscontinued.
3.Marketingandadministrativecostswouldbereducedby$6,000.
4.Thesalesofotherproductlineswoul
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