管理会计练习答案Word文档格式.docx

1、 Cost per setup hour = $1,200,000/600 = $2,000 per hour The cost per unit is obtained by dividing each parts total setup costs by the number of units: Part #72A = （$2,000 400）/100,000 = $8.00 Part #172C = （$2,000 200）/100,000 = $4.00 Thus, Part #72A has its unit cost increased by $2.00, while Part #

2、172C has its unit cost decreased by $2.00.33High （1,400, $7,950）; Low （700, $5,150） V = （$7,950 $5,150）/（1,400 700） = $2,800/700 = $4 per oil change F = $5,150 $4（700） = $5,150 $2,800 = $2,350 Cost = $2,350 + $4 （oil changes） Predicted cost for January = $2,350 + $4（1,000） = $6,350作业成本法41 1. Quarter

3、 1 Quarter 2 Quarter 3 Quarter 4 Total Units produced 400,000 160,000 80,000 560,000 1,200,000 Prime costs $8,000,000 $3,200,000 $1,600,000 $11,200,000 $24,000,000 Overhead costs $3,200,000 $2,400,000 $3,600,000 $2,800,000 $12,000,000 Unit cost: Prime $20 $20 $20 $20 $20 Overhead 8 15 45 5 10 Total

4、$28 $35 $65 $25 $302. Actual costing can produce wide swings in the overhead cost per unit. The cause appears to be nonuniform incurrence of overhead and nonuniform production （seasonal production is a possibility）.3. First, calculate a predetermined rate: OH rate = $11,640,000/1,200,000 = $9.70 per

5、 unit This rate is used to assign overhead to the product throughout the year. Since the driver is units produced, $9.70 would be assigned to each unit. Adding this to the actual prime costs produces a unit cost under normal costing: Unit cost = $9.70 + $20.00 = $29.70 This cost is close to the actu

6、al annual cost of $30.00.421. Predetermined rates: Drilling Department: Rate = $600,000/280,000 = $2.14* per MHr Assembly Department: Rate = $392,000/200,000 = $1.96 per DLH2. Applied overhead: $2.14 288,000 = $616,320 $1.96 196,000 = $384,160 Overhead variances: Drilling Assembly Total Actual overh

7、ead $602,000 $ 412,000 $ 1,014,000 Applied overhead 616,320 384,160 1,000,480 Overhead variance $ （14,320） over $ 27,840 under $ 13,5203. Unit overhead cost = （$2.14 4,000） + （$1.96 1,600）/8,000 = $11,696/8,000 = $1.46*45 1. Deluxe Percent Regular Percent Price $900 100% $750 100% Cost 576 64 600 80

8、 Unit gross profit $324 36% $150 20% Total gross profit: （$324 100,000） $32,400,000 （$150 800,000） $120,000,0002. Calculation of unit overhead costs: Deluxe gular Unit-level: Machining: $200 100,000 $20,000,000 $200 300,000 $60,000,000 Batch-level: Setups: $3,000 300 900,000 $3,000 200 600,000 Packi

9、ng: $20 100,000 2,000,000 $20 400,000 8,000,000 Product-level: Engineering: $40 50,000 2,000,000 $40 100,000 4,000,000 Facility-level: Providing space: $1 200,000 200,000 $1 800,000 800,000 Total overhead $25,100,000 $73,400,000 Units 100,000 800,000 Overhead per unit $251 $91.75 Deluxe Percent Regu

10、lar Percent Price $900 100% $750.00 100% Cost 780* 87* 574.50* 77* Unit gross profit $120 13%* $175.50 23%* （$120 100,000） $12,000,000 （$175.50 800,000） $140,400,000 *$529 + $251 *$482.75 + $91.753. Using activity-based costing, a much different picture of the deluxe and regular products emerges. Th

11、e regular model appears to be more profitable. Perhaps it should be emphasized.461. JIT Non-JIT Salesa $12,500,000 $12,500,000 Allocationb 750,000 750,000a$125 100,000, where $125 = $100 + （$100 0.25）, and 100,000 is the average order size times the number of ordersb0.50 $1,500,0002. Activity rates:

12、 Ordering rate = $880,000/220 = $4,000 per sales order Selling rate = $320,000/40 = $8,000 per sales call Service rate = $300,000/150 = $2,000 per service call JIT Non-JIT Ordering costs: $4,000 200 $ 800,000 $4,000 20 $ 80,000 Selling costs: $8,000 20 160,000 $8,000 20 160,000 Service costs: $2,000

13、 100 200,000 $2,000 50 100,000 Total $1,160,000 $340,0 0For the non-JIT customers, the customer costs amount to $750,000/20 = $37,500 per order under the original allocation. Using activity assignments, this drops to $340,000/20 = $17,000 per order, a difference of $20,500 per order. For an order of

14、 5,000 units, the order price can be decreased by $4.10 per unit without affecting customer profitability. Overall profitability will decrease, however, unless the price for orders is increased to JIT customers.3. It sounds like the JIT buyers are switching their inventory carrying costs to Emery wi

15、thout any significant benefit to Emery. Emery needs to increase prices to reflect the additional demands on customer-support activities. Furthermore, additional price increases may be needed to reflect the increased number of setups, purchases, and so on, that are likely occurring inside the plant.

16、Emery should also immediately initiate discussions with its JIT customers to begin negotiations for achieving some of the benefits that a JIT supplier should have, such as long-term contracts. The benefits of long-term contracting may offset most or all of the increased costs from the additional dem

17、ands made on other activities.631. Physical flow schedule: Units to account for: Units in beginning work in process 80,000 Units started during the period 160,000 Total units to account for 240,000 Units accounted for: Units completed and transferred out: Started and completed 120,000 From beginning

18、 work in process 80,000 200,000 Units in ending work in process 40,000 Total units accounted for 240,0002. Units completed 200,000 Add: Units in ending WIP Fraction complete （40,000 20%） 8,000 Equivalent units of output 208,0003. Unit cost = （$374,400 + $1,258,400）/208,000 = $7.854. Cost transferred

19、 out = 200,000 $7.85 = $1,570,000 Cost of ending WIP = 8,000 $7.85 = $62,8005. Costs to account for: Beginning work in process $ 374,400 Incurred during June 1,258,400 Total costs to account for $ 1,632,800 Costs accounted for: Goods transferred out $ 1,570,000 Goods in ending work in process 62,800

20、 Total costs accounted for $ 1,632,800661、Lister Company Assembly DepartmentProduction Report For the Month of February 20XX（Weighted Average Method）Unit InformationUnits to account for: Units accounted for: Units in beginning WIP 24,000 Units completed 69,200 Units started 56,000 Units in ending WI

21、P 10,800 Total units 80,000 Total units 80,000Equivalent units: Units completed 69,200 Units in ending WIP （10,800 70%） 7,560 Total equivalent units 76,760Cost InformationCosts to account for: Costs in beginning WIP $142,760 Costs added by department 333,152 Total costs to account for $475,912Cost p

22、er equivalent unit （$475,912/76,760） $ 6.20Costs accounted for: Goods transferred out （69,200 $6.20） $429,040 Ending work in process （7,560 $6.20） 46,872 Total costs accounted for $475,9122、Lister CompanyAssembly Department Production ReportFor the Month of February 20XX（FIFO Method） Started and com

23、pleted 45,200 Units in beginning WIP 24,000 From beginning WIP 24,000 Units started 56,000 From ending WIP 10,800 Total units 80,000 Total units 80,000 Started and completed 45,200 To complete beginning WIP （24,000 40%） 9,600 Total equivalent units 62,360 Costs in beginning WIP $ 142,760 Total costs

24、 to account for $ 475,912Cost per equivalent unit （$333,152/62,360） $ 5.3424 Transferred out: Units started and completed （45,200 $5.3424） $ 241,476 Units in beginning work in process: From prior period 142,760 From current period （9,600 $5.3424） 51,287 Total cost transferred out $ 435,523Goods in e

25、nding work in process （7,560 $5.3424） 40,389Total costs accounted for $ 475,912预算8-1 Norton, Inc. Sales Budget For the Coming YearModel Units Price Total SalesLB-1 50,400 $29.00 $1,461,600LB-2 19,800 15.00 297,000WE-6 25,200 10.40 262,080WE-7 17,820 10.00 178,200WE-8 9,600 22.00 211,200WE-9 4,000 26.00 104,000Total $2,514,080831. Cash Budget For the Month of June 20XX Beginning cash balance $ 1,345 Collections: Cash sales 20,000 Credit sales: