管理会计练习题答案.docx

管理会计练习题答案.docx

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管理会计练习题答案

TKB

第二章

（2-1）1.Part#72APart#172C

Steel*$12.00$18.00

Setupcost**6.006.00

Total$18.00$24.00

*（$1.0012;$1.0018）

**（$60,000/10,000）

Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:

Costperounce=$3,000,000/3,000,000ounces=$1.00perounce

Setupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch（thereare20setupsperyear）:

Costpersetup=$1,200,000/20=$60,000

3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[（4010）+（2010）],wegetthefollowingrateperhour:

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.

（2–3）

1.BrownCompany

StatementofCostofGoodsManufactured

FortheMonthEndedFebruary28,20XX

Directmaterials:

Beginninginventory$176,000

Add:

Purchases283,800

Materialsavailable$459,800

Less:

Endinginventory87,120

Directmaterialsused$372,680

Directlabor191,400

Manufacturingoverhead478,590

Totalmanufacturingcostsadded$1,042,670

Add:

Beginningworkinprocess92,400

Totalmanufacturingcosts$1,135,070

Less:

Endingworkinprocess143,000

Costofgoodsmanufactured$992,070

2.BrownCompany

StatementofCostofGoodsSold

FortheMonthEndedFebruary28,20XX

Beginningfinishedgoodsinventory$52,080

Add:

Costofgoodsmanufactured992,070

Costofgoodsavailableforsale$1,044,150

Less:

Endingfinishedgoodsinventory95,240

Costofgoodssold$948,910

（2–4）

2.Setupcostperdirectlaborhour=$100,000/100,000

=$1.00perDLH

Setupcostassigned:

AutomaticModelManualModel

$1.0030,000DLH$30,000$—

$1.0070,000DLH—70,000

Total$30,000$70,000

Unitsproduced÷60,000÷40,000

Setupcostperunit$0.50$1.75

3.Setuphoursisamorelikelycause-and-effectmeasureofresourceconsumption.Theuseofsetuphoursobtainsanassignmentrateof$10persetuphour（$100,000/10,000setuphours）andthefollowingassignment:

AutomaticModelManualModel

$10.007,000setuphrs.$70,000$—

$10.003,000setuphrs.—30,000

Total$70,000$30,000

Unitsproduced÷60,000÷40,000

Setupcostperunit$1.17$0.75

TheassignmentiscompatiblewithanABMapproachandnotanFBMapproach（setuphoursisanonunit-leveldriver）.

（2-5）1.Nursinghoursrequiredperyear:

424hours364days*=34,944

*Note:

364days=7days52weeks

Numberofnurses=34,944hrs./2,000hrs.pernurse=17.472

Annualnursingcost=（17$45,000）+$22,500=$787,500

Costperpatientday=$787,500/10,000days=$78.75perday（foreithertypeofpatient）

2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:

Intensivecare=$393,750*/2,000days=$196.88perday

Normalcare=$393,750/8,000days=$49.22perday

*$525,000/2=$262,500

（2-6）1.BellaObraCompany

StatementofCostofServicesSold

FortheYearEndedJune30,2006

Directmaterials:

Beginninginventory$300,000

Add:

Purchases600,000

Materialsavailable$900,000

Less:

Endinginventory450,000*

Directmaterialsused$450,000

Directlabor12,000,000

Overhead1,500,000

Totalservicecostsadded$13,950,000

Add:

Beginningworkinprocess900,000

Totalproductioncosts$14,850,000

Less:

Endingworkinprocess1,500,000

Costofservicessold$13,350,000

*Materialsavailablelessmaterialsused

3.BellaObraCompany

IncomeStatement

FortheYearEndedJune30,2006

Sales$21,000,000

Costofservicessold13,350,000

Grossmargin$7,650,000

Lessoperatingexpenses:

Sellingexpenses$900,000

Administrativeexpenses750,0001,650,000

Incomebeforeincometaxes$6,000,000

（2-7）1.Directmaterials:

Magazine（5,000$0.40）$2,000

Brochure（10,000$0.08）800$2,800

Directlabor:

Magazine[（5,000/20）$10]$2,500

Brochure[（10,000/100）$10]1,0003,500

Manufacturingoverhead:

Rent$1,400

Depreciation[（$40,000/20,000）350*]700

Setups600

Insurance140

Power3503,190

Costofgoodsmanufactured$9,490

*Productionis20unitsperprintinghourformagazinesand100unitsperprintinghourforbrochures,yieldingmonthlymachinehoursof350[（5,000/20）+（10,000/100）].Thisisalsomonthlylaborhours,asmachinelaboronlyoperatesthepresses.

2.Directmaterials$2,800

Directlabor3,500

Totalprimecosts$6,300

Magazine:

Directmaterials$2,000

Directlabor2,500

Totalprimecosts$4,500

Brochure:

Directmaterials$800

Directlabor1,000

Totalprimecosts$1,800

Directtracingwasusedtoassignprimecoststothetwoproducts.

3.Totalmonthlyconversioncost:

Directlabor$3,500

Overhead3,190

Total$6,690

Magazine:

Directlabor$2,500

Overhead:

Power（$1250）$250

Depreciation（$2250）500

Setups（2/3$600）400

Rentandinsurance（$4.40250DLH）*1,1002,250

Total$4,750

Brochure:

Directlabor$1,000

Overhead:

Power（$1100）$100

Depreciation（$2100）200

Setups（1/3$600）200

Rentandinsurance（$4.40100DLH）*440940

Total$1,940

*Rentandinsurancecannotbetracedtoeachproductsothecostsareassignedusingdirectlaborhours:

$1,540/350DLH=$4.40perdirectlaborhour.Theotheroverheadcostsaretracedaccordingtotheirusage.Depreciationandpowerareassignedbyusingmachinehours（250formagazinesand100forbrochures）:

$350/350=$1.00permachinehourforpowerand$40,000/20,000=$2.00permachinehourfordepreciation.Setupsareassignedaccordingtothetimerequired.Sincemagazinesusetwiceasmuchtime,theyreceivetwicethecost:

LettingX=theproportionofsetuptimeusedforbrochures,2X+X=1impliesacostassignmentratioof2/3formagazinesand1/3forbrochures.

4.Sales[（5,000$1.80）+（10,000$0.45）]$13,500

Lesscostofgoodssold9,490

Grossmargin$4,010

Lessoperatingexpenses:

Selling$500a

Administrative1,500b2,000

Incomebeforeincometaxes$2,010

aDistributionofgoodsisasellingexpense.

bAcasecouldbemadeforassigningpartofhersalarytoproduction.However,sincesheisresponsibleforcoordinatingandmanagingallbusinessfunctions,anadministrativeclassificationismoreconvincing.

第三章

（3-1）1.ResourceTotalCostUnitCost

Plastic1$10,800$0.027

Directlaborand

variableoverhead28,0000.020

Moldsets320,0000.050

Otherfacilitycosts410,0000.025

Total$48,800$0.122

10.90$0.03400,000=$10,800;$10,800/400,000=$0.027

2$0.02400,000=$8,000;$8,000/400,000=$0.02

3$5,0004quarters=$20,000;$20,000/400,000=$0.05

4$10,000;$10,000/400,000=$0.025

（3-2）1.Committedresources:

trucksandtechnicians’salaries

Flexibleresources:

supplies,smalltools,andfuel

2.Variableactivityrate=$840,000/70,000=$12percall

Fixedactivityrate=$1,200,000*/80,000=$15percall

Totalcostofonecall=$12+$15=$27percall

*（$26,25040）+（$6,00025）

3.Activityavailability=Activityusage+Unusedcapacity

Callsavailable=Callsmade+Unmadecalls

80,000calls=70,000calls+10,000calls

4.TotalcostofCostofCostof

committedresources=activityused+unusedcapacity

$1,200,000=（$1570,000）+（$1510,000）

$1,200,000=$1,050,000+$150,000

Note:

Theanalysisisrestrictedtocommittedresources,sinceonlytheseresourceswilleverhaveanyunusedcapacity.

第四章

（4-1）

1.

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

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

*Rounded

2.Appliedoverhead:

DrillingDepartment:

$2.14288,000=$616,320

AssemblyDepartment:

$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*

*