Cost Accouning 成本会计 作业课Chapt 10.docx

Cost Accouning 成本会计 作业课Chapt 10.docx

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CostAccouning成本会计作业课Chapt10

Chapter10

RelevantInformationforDecisionMaking

Questions

28.a.Therelevantcostsincludethelostcontributionmarginassociatedwiththe20unitsofregularproductionthatwouldbesacrificedtoacceptthespecialorder,andthevariableproductioncostsforthethreespecialstands:

Normalsalesprice（20x$225）$4,500

Variablecosts（20x$100）（2,000）

Lostcontributionmargin$2,500

Productioncosts（3x$690）2,070

Totalcosts$4,570

b.Additionalsales$3,600

Lesstotalrelevantcosts（4,570）

Incrementalloss$（970）

39.a.Relevantcostsinclude:

Variableproductioncosts:

（$0.08+$0.06+$0.04）or$0.18perunit

Annualsalaryofmanagerwhocanbereplaced:

$50,000

Vendor’sofferingprice:

$0.26perunit

b.Productioncostssaved（$0.18x4,000,000）$720,000

Salarysavings50,000

Purchasecostofpart（$0.26x4,000,000）（1,040,000）

Disadvantageofoutsourcingthepart$（270,000）

c.Otherconsiderationsincludetherelativequalityofthepartacquiredfromthevendorandthepartproducedinternally,theabilityofthevendortodeliverinatimelymanner,theexistenceofcompetitorsofthevendor,thelikelihoodthatfuturevolumelevelswilldifferfrompresentvolumelevels.

43.a.Maximizethecontributionperunitofthescarceresource（directlaborhours）:

RacingTouringBasic

Salesperunit$1,800$1,360$480

VCperunit（1,440）（1,140）（372）

CMperunit$360$220$108

Hoursperbike÷24÷22÷6

CMperhour$15$10$18

SinceBasiccyclesyieldthegreatestcontributionmarginperdirectlaborhour,thecompanyshoulddevoteallofitscapacitytotheirproductionintheabsenceofmarketorotherrestrictions.Profitcanbedeterminedasfollows:

ProductionofBasiccycles=34,000÷6=5,667（rounded）

Contributionmargin5,667x$108$612,036

Fixedcosts（450,000）

Pretaxincome$162,036

b.Inpart（a）,itwasdeterminedthatBasiccyclesarethemostprofitableproduct,sothecompanywilldevote50percentofitstimetothatproduct.Touringcyclesyieldthelowestcontributionmarginperhour,so20percentofthetimeshouldbedevotedtothem.Thiswouldleave30percentofthetimetomanufactureRacingcycles.

Productionlevels:

Basic（34,000x.50）÷62,833（rounded）

Racing（34,000x.30）÷24425

Touring（34,000x.20）÷22309（rounded）

Contributionmargin:

Basic（2,833x$108）$305,964

Racing（425x$360）153,000

Touring（309x$220）67,980

Total$526,944

LessFixedcosts（450,000）

Pretaxincome$76,944

c.Yes.Thedemandinthismarketislikelyfragmented,withparticularconsumerspreferringacyclesuitedforaparticularpurpose.However,thereislikelyenoughdemandfortheBasiccycletoabsorbtheentireproductioncapacityofthecompany.

d.Thecompany’staxrateisirrelevantbecauseitdoesnotchangeacrossthechoicesunderconsiderationinthisdecision.

45.a.IceCreamSteaksTotal

Sales$4,000,000$1,800,000$5,800,000

Variablecosts

Merchandisesold（2,400,000）（1,300,000）（3,700,000）

Commissions（400,000）（150,000）（550,000）

Deliverycosts（600,000）（105,000）（705,000）

CM$600,000$245,000$845,000

Avoidablefixedcosts

Allocatedcorporate0（30,000）（30,000）

Manager'ssalary（80,000）（75,000）（155,000）

Segmentmargin$520,000$140,000$660,000

Unavoidabledirectfixedcosts

Deliverycosts0（15,000）（15,000）

Depreciation（200,000）（100,000）（300,000）

Productlineresults$320,000$25,000$345,000

Commoncosts（100,000）（70,000）（170,000）

Netincome（loss）$220,000$（45,000）$175,000

b.Basedonsegmentmargin,theSteaksDivisiongenerates$140,000ofincomeaboveitsavoidableexpenses.Additionalcomputationsarenecessarytodeterminewhetherthesteaksproductlineshouldbekept:

Steakssegmentmargin$140,000

Opportunitycost,rent（8,500）

Netadvantagetokeepingsteaksline$131,500

c.Totheextentthetwoproductlinescross-fertilizeeachother’ssales,thecompanyshouldbeconcerned.Somecustomerswhoprefertopurchasebothicecreamandsteaksfromthesamevendormayseekanothervendorthathasabroaderproductoffering.

d.Layoffscouldadverselyaffectmoraleandtrustbetweenemployeesandmanagers.Ifcordialrelationsexistedbetweenmanagersandworkerspriortothelayoffs,theculturecouldbedestroyedbythelayoffs.Theconsequencemightbealossofkeyemployees,adropinprofits,andadeclineincustomerservice.