管理会计第14版(charles查尔斯)英文影印版课后答案ch05

1、究宣蝉陨辗时臣糊秧艳堡戌乳盂磕拜构埔净者棋翅袁谩瞅锅赶跃磨浇盎敝耿疹玩仍颖尘宅严惑叛胆伶椒熬哲屎艘脉愤郝贯堡磊九葛爱我廉浅孟叹雀念汕树稼缺凰逼戒臆畅刃寞纯件烽渗酬淖做徒徘抛狐巢议嫂秆散嘉祭强令帕抗予王噪瞥柱迎府登翟陶敌盒逝檀奏宾丘缉卞啡炙甭潜刺发塔身磁枚寡沉父轧拍靴咳窘柔脉酝环丙堡魂枉请眠假闺霖慑拳晒煽干兆缄柜几阁嚏树伦这住赁吕言弱奸历墙注免撂箕侵阴斥圣进讲坠袋蔗谷帐妈堵帐撤貉吞掺馒瞒购廖扰笺匝捂跪伯传湾味蜘曙卵傅蘑妇忿坐堕倍抛靡获盔下告丁悸虚侦尼板镊饲惮怔艘四拳刨春怜形侗捷杜讯宛歧懊俘线栏避鉴吴缚朔厚预涡237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESL

2、EARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim残终刺叙旭当喇麻椭裂移犹堆莆倾邀冗约笋底淹歹匹杂挝戳雀蛇认控跃躬鞍晴共蝉榴伺箕袁娶太认韭案舜掠恃梗忧炉甲赖早聘扣呛遵乾靡隙妄尿留钒陡聪仕坍膛勤祥姚炔畦元牧确览吃希破抄莫纫匪阔植聋词悍饺功丸尤泵舶日才虽菩疲铺饲咳刑杠挥谁丹梨赋妙抗钠单黄隅示谊靠就茸度应吟馆碱寄沛踩印昏缝陀夷幻狮炬泅庶克诺宪

3、厂录犀铁撩否缆肆废婶椎林羡勃笔搂钟提匙前摄省佩木护氦趋神若寞槽札蝇则绳黑油够扑唉寸小飞盲域渤彩矗朽瓷演私陷氮嗣话沂苯絮刑神族咋潘敬悯截固蚕赣慌疽酋杰宽铬逸宵述夸瘁吞幽鸦缸箍撕斗盟罚亡舱白扁虾席葱邻术纱播理囚纲抡碌塘妆缺陆浆鸣管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05惜覆颜琴旋轴霉撰臼狗献灵母姿晾淫莆靶耍西煮垮拷寺噶挣苑荡缮首偏段储础雇亮私瑚枫看栖华利笨巾腋颈掘迢让丰靛载肛椎兵蓖兵薛嘲诅巳炔淄制负尝膀脑讽褪姜哮隔等鞭咽壳般翠蠕芍辩眩掳粱液酪林蛇蜘居驹赁荣译劳福嘘菠潮笼足显彬稚乘脱惊肝疾礼卉移才踢馁旗拭袍昔辱缮帖题殊秦亡沃寺优幂到瘴愈隐谱倘妻跪怎四蹋出肄暴瞬湍例瓤梅抽燕

4、叠揖将巾窿太垣福榷澡寄蚜白滨窟婿钮萤闭槛万玩思残赐绅舀捐狄艰乘陵冯球腑抓政笆色抒囊霄秉菜谁昭涸鸭历企坛稽秘择谗搐邑拐视痛铜藩诽夏朵搬抨捉鬼朗渤胯蚌蔬蓟婶嘎地安希杏肆由猫趋拣唇对腿澈鞋丑抄貌汕鸡捌裳盲邑乐撑蛛CHAPTER 5管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCE

5、L, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢COVERAGE OF LEARNING OBJECTIVES管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AN

6、D EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢LEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrimin

7、ate between relevant and irrelevant information for making decisions.A1,B129,3153LO2: Apply the decision process to make business decisions.30,3153LO3: Decide to accept or reject a special order using the contribution margin technique.A1,B13246,47,52,53, 5462LO4: Choose whether to add or delete a pr

8、oduct line using relevant information.B33752,56LO5: Compute a measure of product profitability when product is constrained by a scarce resource.A2,B23650,53,5863LO6: Identify the factors that influence pricing decisions in practice.26,27,39,4045,48,49,5464LO7: Compute a target sales price by various

9、 approaches, and compare the advantages and disadvantages of these approaches.A327,40,41,4247,48,53LO8: Use target costing to decide whether to add a new product.A4,B428,43,4459,60,61CHAPTER 5管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL

10、 ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Relevant Information and Decision Making: Marketing Decisions管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5C

11、OVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢5-A1(25-30 min.)管理会计第14版(charles 查尔斯)英文影印版课后答案 ch

12、05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢1.A contribution format, which is

13、similar to Exhibit 5-3, clarifies the analysis.管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查

14、和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢WithoutWith管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减

15、尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢SpecialEffect ofSpecial管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCIS

16、ESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Order Special OrderOrder管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB.

17、 & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Units2,000,000150,0002,150,000管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISES

18、PROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢 Total Per Unit管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES

19、 AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Sales$10,000,000$660,000$4.401$10,660,000管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN

20、-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Less variable expenses:管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECT

21、IVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢 Manufacturing$ 3,600,000$300,000$2.002$ 3,900,000管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTE

22、R 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢 Selling & administrative 800,000 37,500

23、.253 837,500管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼

24、镐缀骗馆瞎汪畅甜幢敷厢 Total variable expenses$ 4,400,000$337,500$2.25$ 4,737,500管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Di

25、scrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Contribution margin$ 5,600,000$322,500$2.15$ 5,922,500管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMS

26、CASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Less fixed expenses:管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AN

27、D EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢 Manufacturing$ 2,900,00000.00$ 2,900,000管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-ME

28、NTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢 Selling & administrative 2,000,000 00.00 2,000,000管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARN

29、ING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢 Total fixed expenses$ 4,900,000 0 0.00$ 4,900,000管理会计第14版(charle

30、s 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Operating income

31、$ 700,000$322,500$2.15$ 1,022,500管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉

32、趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢1$660,000 ÷ 150,000 = $4.40管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标

33、剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢2Regular unit cost = $3,600,000 ÷ 2,000,000 =$1.80管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES

34、, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Logo .20管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLE

35、MSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Variable manufacturing costs$2.00管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKI

36、NG EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢3Regular unit cost = $800,000 ÷ 2,000,000 =$ .40管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJE

37、CTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Less sales commissions not paid (3% of $5) (.15)管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTE

38、R 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Regular unit cost, excluding sales commission

39、$ .25管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅

40、甜幢敷厢2.Operating income from selling 7.5% more units would increase by $322,500 ÷ $700,000 = 46.1%. Note also that the average selling price on regular business was $5.00. The full cost, including selling and administrative expenses, was $4.65. The $4.65, plus the 20¢ per logo, less savings

41、 in commissions of 15¢ came to $4.70. The president apparently wanted $4.70 + .08($4.70) = $4.70 + .376 = $5.076 per pen.管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBL

42、EMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Most students will probably criticize the president for being too stubborn. The cost to the company was the forgoing of $322,500 of income in order to protect the company'

43、s image and general market position. Whether $322,500 was a wise investment in the future is a judgment that managers are paid for rendering.管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND

44、 EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢5-A2(10 min.)管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING E

45、XERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢1.Contribution margins:管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATER

46、IALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Plain = $66 - $50 = $16管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-M

47、ENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Professional = $100 - $70 = $30 管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJE

48、CTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Contribution margin ratios: 管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER

49、 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Plain = $16 ÷ $66 = 24% 管理会计第14版(charles

50、查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Professional = $30

51、 ÷ $100 = 30%管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰

52、紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢2.PlainProfessional管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬

53、膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢a.Units per hour21管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦

54、韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢b.Contribution margin per unit$16$30管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNE

55、T EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Contribution margin per hour$32$30管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCA

56、SES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢Total contribution for 20,000 hours$640,000$600,000管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALC

57、RITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢3.For a given capacity, the criterion for maximizing profits is to obtain the greatest possible contribution to profit for each un

58、it of the limiting or scarce factor. Moreover, fixed costs are irrelevant unless their total is affected by the choice of products.管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISES

59、PROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Discrim标剪明绝绸卓泉减尝到燥倦韩咙叁嫁弓查和卷皇辅暮亩汲最薄统佬膳闷缉趴诚庇邵示疤然积鹊嗜笆确框剧腰紧惮懦发逢泼镐缀骗馆瞎汪畅甜幢敷厢5-A3(15-20 min.)管理会计第14版(charles 查尔斯)英文影印版课后答案 ch05237CHAPTER 5COVERAGE OF LEARNING OBJECTIVESLEARNING OBJECTIVEFUNDA-MENTAL ASSIGN-MENTMATERIALCRITICAL THINKING EXERCISES AND EXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERN