亨格瑞管理会计英文第15版练习答案03.docx

亨格瑞管理会计英文第15版练习答案03.docx

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亨格瑞管理会计英文第15版练习答案03

CHAPTER3

COVERAGEOFLEARNINGOBJECTIVES

LEARNINGOBJECTIVE

FUNDA-

MENTAL

ASSIGN-MENT

MATERIAL

CRITICALTHINKINGEXERCISESANDEXERCISES

PROBLEMS

CASES,NIKE10K,EXCEL,

COLLAB.,&INTERNETEXERCISES

LO1:

Explainstep-andmixed-costbehavior.

A1,B1

26,30,31,

32

43,44,48,55

59,61,62

LO2:

Explainmanagementinfluencesoncostbehavior.

27,37

43

56,60

LO3:

Measureandmathematicallyexpresscostfunctionsandusethemtopredictcosts.

28,33,34,35,38

39,40,41

42

43,45,50

52,54,55

60,62

LO4:

Describetheimportanceofactivityanalysisformeasuringcostfunctions.

A2,B2

46,49

57,59

LO5:

Measurecostbehaviorusingtheengineeringanalysis,accountanalysis,high-low,visual-fit,andleast-squaresregressionmethods.

A3,B3

29,33,34,38,39

40,41,42

47,50,51

52,53,55

58,62

CHAPTER3

MeasurementofCostBehavior

3-A1（20-25min.）Someoftheseanswersarecontroversial,andreasonablecasescanbebuiltforalternativeclassifications.Classdiscussionoftheseanswersshouldleadtoworthwhiledisagreementsaboutanticipatedcostbehaviorwithregardtoalternativecostdrivers.

1.（b）Discretionaryfixedcost.

2.（e）Stepcost.

3.（a）Purelyvariablecostwithrespecttorevenue.

4.（a）Purelyvariablecostwithrespecttomilesflown.

5.（d）Mixedcostwithrespecttomilesdriven.

6.（c）Committedfixedcost.

7.（b）Discretionaryfixedcost.

8.（c）Committedfixedcost.

9.（a）Purelyvariablecostwithrespecttocasesof7-Up.

10.（b）Discretionaryfixedcost.

11.（b）Discretionaryfixedcost.

3-A2（25-30min.）

1.Supportcostsbasedon60%ofthecostofmaterials:

SignASignB

Directmaterialscost$400$200

Supportcost（60%ofmaterialscost）$240$120

Supportcostsbasedon$50perpowertooloperation:

SignASignB

Powertooloperations36

Supportcost$150$300

2.Iftheactivityanalysisisreliable,byusingthecurrentmethod,EvergreenSignsispredictingtoomuchcostforsignsthatusefewpowertooloperationsandispredictingtoolittlecostforsignsthatusemanypowertooloperations.Asaresultthecompanycouldbelosingjobsthatrequirefewpowertooloperationsbecauseitsbidsaretoohigh--itcouldaffordtobidlessonthesejobs.Conversely,thecompanycouldbegettingtoomanyjobsthatrequiremanypowertooloperations,becauseitsbidsaretoolow--givenwhatthe"true"costswillbe,thecompanycannotaffordthesejobsatthoseprices.Eitherway,thesignbusinesscouldbemoreprofitableiftheownerbetterunderstoodandusedactivityanalysis.EvergreenSignswouldbeadvisedtoadopttheactivity-analysisrecommendation,butalsotocloselymonitorcoststoseeiftheactivity-analysispredictionsofsupportcostsareaccurate.

3-A3（25-30min.）

1.High-LowMethod:

SupportCostMachineHours

Highmonth=September$13,5001,750

Lowmonth=May9,000850

Difference$4,500900

Variablecostpermachinehour=Changeincost÷Changeincostdriver

=$4,500÷900=$5.00

Fixedsupportcostpermonth=Totalsupportcost-Variablesupportcost

Atthehighpoint:

=$13,500-$5.00×1,750

=$13,500-$8,750

=$4,750

oratthelowpoint:

=$9,000-$5.00×850

=$9,000-$4,250

=$4,750

2.Thehigh-lowmethodusesthehighandlowactivitylevelstodeterminethecostfunction.SincethenewOctoberdataformachinehoursdoesnotchangeeitherthehighorlowleveltherewouldbenochangeintheanalysis.

3.Theregressionanalysisresultsdifferfromtheresultsofthehigh-lowmethod.Asaresult,estimatesoftotalsupportcostmaydifferconsiderablydependingontheexpectedmachinehourusage.Forexample,considerthefollowingsupportcostestimatesatthreelevelsofmachinehourusage（allwithintherelevantrange）:

MachineHourUsage

950Hours1,200Hours1,450Hours

High-Low:

Fixed$4,750$4,750$4,750

Variable:

$5.00×9504,750

$5.00×1,2006,000

$5.00×1,4507,250

Total$9,500$10,750$12,000

Regression:

Fixed$3,355$3,355$3,355

Variable:

$6.10×9505,795

$6.10×1,2007,320

$6.10×1,4508,845

Total$9,150$10,675$12,200

Becausethehigh-lowmethodhasalowervariablecostestimate,theregression-basedpredictionsexceedthehigh-low-basedpredictionsathigherlevelsofmachineusage,whilethehigh-lowestimatesaregreateratlowerlevelsofusage.Thehigh-lowmethodusedonlytwodatapoints,sotheresultsmaynotbereliable.Fernandezwouldbeadvisedtousetheregressionresults,whicharebasedonallrelevantdata.

3-B1（20-25min.）

Thefollowingclassificationsareopentodebate.Withappropriateassumptions,otheranswerscouldbeequallysupportable.Forexample,in#2,thehealthinsurancewouldbeacommittedfixedcostifthenumberofemployeeswillnotchange.T