管理会计双语版总结课件

1Review

1Review2Chapter1:IntroductionWhymanagementaccounting?OriginandevolutionofmanagementaccountingContrastingfinancialandmanagementaccountingEthicalstandardsformanagementaccountingManagementaccountinginChina2Chapter1:IntroductionWhyma3Chapter2:ClassifyingCostsAssigningcoststocostobjectsProductcostDirectmaterialsDirectlaborManufacturingoverheadPeriodcostSellingcostAdministrativecostPrimecostandconversioncost3Chapter2:ClassifyingCostsA4Chapter2:ClassifyingCostsInventoryclassificationsRawmaterialsWork-in-processFinishedgoodsTheflowofproductcostManufacturingcostforcurrentperiod+Beginningwork-in-processinventory=costofgoodsavailabletobefinished-Endingwork-in-processinventory=Costofgoodsmanufactured4Chapter2:ClassifyingCostsI5Chapter3:DeterminingCostsofProductsJobordercostingDirectmaterial:traceDirectlabor:traceManufacturingoverhead:allocateCostpoolandallocationbaseActualcostsystemvs.normalcostsystemOver-applyvs.under-applyProcesscostingEquivalentunitsandcostperequivalentunitCostofendingwork-in-processCostofcompletedunits5Chapter3:DeterminingCosts6Chapter4:ActivityBasedCostingABCCostdriver:causesthecosttooccurStepstoemployABCReviewmanufacturingoverheadIdentifymajoractivitiesPoolthecostsofmajoractivitiesDeterminemultiplecostapplicationratesDeterminethecostsassignedtoindividualproductsComparisonoftraditionalandABCoverheadallocation6Chapter4:ActivityBasedCo7MajorPointsofCostAllocationWhyallocate?Howmuchtoallocate?Allocatetowhom?Howtoallocate?12347MajorPointsofCostAllocati8Chapter5:CostBehaviorCommoncostbehaviorpatternsFixedcosts:thinkastotalVariablecosts:thinkonaper-unitbasisRelevantrangeMixedcostsanditsseparationTheengineeringapproachScattergraphingThehigh-lowmethodRegressionanalysis8Chapter5:CostBehaviorComm9Chapter6:BusinessDecisionsusingCostBehaviorCost-volume-profitanalysisContributionmargintotalvs.perunitContributionmarginratioBreak-even(inunitsandindollars)Targetprofit(inunitsandindollars)Threeformulas(page136)Sensitivityanalysis9Chapter6:BusinessDecision10CVPEquationsSales–VariableCosts–FixedCosts=targetprofit(Sales)–(VCratio*Sales)–FC=targetprofit(SP/unit*units)–(VC/unit*units)–FC=targetprofit(Sales)–(VCratio*Sales)–FC=TPratio*Sales10CVPEquationsSales–Variabl11Chapter6:BusinessDecisionsusingCostBehaviorAbsorptioncostingandvariablecostingFunctionalandcontributionincomestatement11Chapter6:BusinessDecisio12SalesVariableCostsContributionMarginDirectMaterialDirectLaborVariableMfg.VariableS&AFixedMfg.FixedS&AProfit12SalesVariableContributionDir13SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit13SalesCostofGoodSoldGrossD14Chapter7:MakingDecisionsUsingRelevantInformationRelevantInformationRelevantCost&RelevantBenefitSunkCostsOpportunityCostsQuantitativeFactorsQualitativeFactorsSegmentMargin14Chapter7:MakingDecisions15DeterminingRelevantCostandBenefitIstheitemafuturecostorbenefit?Thecostorbenefitisnotarelevantitem.NoThecostorbenefitisnotarelevantitem.NoThecostorbenefitisarelevantitem.YesDoesthecostorbenefitdifferfromdecisionalternatives?Yes15DeterminingRelevantCostan16Accordingtotheabovetwocriteria:Historicalcost(sunkcost)isirrelevant.Futurecostthatwillnotdifferisirrelevant.Variablecostcanbeirrelevant.Fixedcostcanberelevant.Precisebutirrelevantinformationisworthlessfordecisionmaking.Imprecisebutrelevantinformationcanbeuseful.16Accordingtotheabovetwoc17TypesofProblemsA.EquipmentReplacementSunkCosts&DepreciationB.SpecialOrderFixedCost&OpportunityCostsC.Outsourcing:MakeorBuyDecisionFixedCostsandOpportunityCostsD.DiscontinuingABusinessSegmentAvoidableCosts&UnavoidableCosts17TypesofProblemsA.Equipmen18Chapter8:CapitalBudgetingTimevalueofmoneyExhibitA8-5andA8-10(P213andP216)ThebusinessplanningprocessThewhy,thewhat,thehowandthewhoCostofcapitalWeightedaveragecostofcapitalCapitalbudgetingmethodsNetpresentvalueProfitabilityindexInternalrateofreturnPaybackperiodAccountingrateofreturn18Chapter8:CapitalBudgetin19Chapter9:TheOperatingBudgetDifferentapproachestobudgetingPreparinganoperatingbudgetSalesbudgetCostofgoodssoldbudgetSellingandadministrativeexpensesbudgetPurchasesbudgetCashbudgetCashreceiptsandcashpaymentsscheduleBudgetedstatementsBalancesheet,incomestatementandstatementofcashflow19Chapter9:TheOperatingBu20Chapter9:TheOperatingBudgetPerformancereportStaticbudgetFlexiblebudgetStaticbudgetvarianceSalesvolumevarianceFlexiblebudgetvarianceFavorablevarianceandunfavorablevarianceManagementbyexception20Chapter9:TheOperatingBu21Chapter10:StandardCostingStandardsQuantityandpricestandardsIdealandpracticalstandardsVarianceAnalysisDirectmaterialquantityvarianceDirectmaterialpricevarianceDirectlaborefficiencyvarianceDirectlaborratevarianceVariablemfg.overheadefficiencyvarianceVariablemfg.overheadspendingvarianceFixedmfg.overheadbudgetvarianceFixedmfg.overheadvolumevariance21Chapter10:StandardCostin22Chapter11:EvaluatingPerformanceAllocatingservicedepartmentcostCentralizationanddecentralizationEvaluatingbusinesssegmentsRevenuecenterCostcenterProfitcenterInvestmentcenterReturnoninvestmentandresidualincomeTransferpricing22Chapter11:EvaluatingPerf23Problems1.CostallocationandABCCalculateandcomment2.GrossmarginandcontributionmarginAbsorptioncostingandvariablecosting3.CapitalbudgetNetpresentvalueProfitabilityindexInternalrateofreturnPaybackperiodAccountingrateofreturn23Problems1.Costallocationa24Problems4.VarianceanalysisCalculateandcomment5.Cost-volume-profitanalysisBreak-evenpointandtargetprofitSensitivityanalysisRelevantrange6.MakingdecisionsusingrelevantinformationIdentifyrelevantinformationSunkcostandopportunitycostQuantitativefactorsandqualitativefactors24Problems4.Varianceanalysis25Problems7.EvaluatingperformanceReturnoninvestmentandresidualincome8.ComprehensiveproblemCVPanalysisandsensitivityanalysisRelevantinformationanddecisionmaking9.ComprehensiveproblemCapitalbudgetingCVPanalysisTransferpricinganddecisionmaking25Problems7.EvaluatingperforProblem126Problem126Problem127Problem127Problem128Problem128Problem129Problem129Problem230Problem230Problem231Problem23132SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit20,000100,00032SalesCostofGoodSoldGrossD33Problem2*Answer(e)issimply100-20=80.33Problem2*Answer(e)issimp34SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit20,000100,00080,00035,00025,00015,00034SalesCostofGoodSoldGrossD35Problem2**Answer(c)is80-(35+25+15)=5.35Problem2**Answer(c)is8036SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit20,000100,00080,00035,00025,00015,000-5,00036SalesCostofGoodSoldGrossD37Problem2***Totalsellingandadministrativeexpenses=5+20=25.Thefixedsellingandadministrativeexpenses=10Thenanswer(a)is25-10=15.37Problem2***Totalsellingan38Problem2Sales $100Costofgoodsmanufacturedandsold(i.e.,manufacturingcostofgoodssold):Directmaterial $35Directlabor 25Variablemanufacturingoverhead 5**Fixedmanufacturingoverhead 15Totalmanufacturingcostofgoodssold 80 *Grossprofit 20Sellingandadministrativeexpenses:Variable 15***Fixed10

25Netloss $(5)38Problem2Sales 39Problem2*Answer(e)issimply100-20=80.**Answer(c)is80-(35+25+15)=5.***Totalsellingandadministrativeexpenses=5+20=25.Thenanswer(a)is25-10=15.39Problem2*Answer(e)issimp40SalesVariableCostsContributionMarginDirectMaterialDirectLaborVariableMfg.VariableS&AFixedMfg.FixedS&AProfit40SalesVariableContributionDir41Problem2Sales $100 Directmaterials(35) Directlabor(25) Variablemanufacturingoverhead (5) Variablesellingandadministrative

(15) Contributionmargin $20Break-even=(15000+10000)/0.2=$125,00041Problem2Sales42Problem342Problem343434444Problem3Problem3Problem3Problem3Problem3Problem3Problem4Page1837-3248Problem4Page1837-3248Page1837-3249Page1837-3249Problem4

HoweTieCompanymanufacturesties.When18,000itemsareproduced,thecostsperunitare: Directmaterials $0.60 Directmanufacturinglabor3.00 Variablemanufacturingoverhead 1.20 Fixedmanufacturingoverhead 1.60 Variableselling 0.80 Fixedselling 1.13 Total $8.30Thetiesnormallysellfor$13each.HoweTieCompanyhasreceivedaspecialorderfor2,000tiesat$6.00pertie.HoweTieCompanyhasexcesscapacity.

Required:Computetheamountbywhichtheoperatingincomewouldchangeiftheorderwereaccepted.

50Problem4HoweTieCompanymaProblem4Answer: Additionalsales(2,000x$6.00) $12,000 Relevantcosts: Directmaterials(2,000x$0.60)$1,200 Directlabor2,000x$3.00) 6,000 Variablemanufacturingoverhead2,400(2,000x$1.20) Variableselling(2,000x$0.80) 1,600

11,200

Additionaloperatingincome$80051Problem4Answer: 51Problem5Page184,7-35Page184,7-3652Problem5Page184,7-3552Page184,7-3553Page184,7-3553Page184,7-3654Page184,7-3654Problem5练习355Problem5练习35556Problem656Problem657Problem657Problem658Problem6

58Problem659Problem659Problem660Problem660Problem661Problem66.OsakaCompanyisplanningtobuynewequipmenttoexpandtheirproductionofapopulardesk.Estimateddataare:Cashcostofthenewequipmentnow$380000Estimatedlifeinyears10Terminalsalvagevalue$60000Incrementalrevenuesperyear$320000Incrementalexpensesperyear(otherthandepreciation)$16500061Problem66.OsakaCompanyis62Problem6Assumea60%flatrateforincometaxes.Thecompanyreceivesallrevenuesandpaysallexpensesotherthandepreciationincash.Usea14%discountrate.Assumethatthecompanyusesordinarystraight-linedepreciationbasedonaten-yearrecoveryperiodfortaxpurposes.Alsoassumethatthecompanydepreciatestheoriginalcostlesstheterminalsalvagevalue.Thepresentvalueof$1at14%fortenyearsis0.270;thepresentvalueofanannuityof$1at14%fortenyearsis5.216.;thefuturevalueof$1at14%fortenyearsis3.707;thefuturevalueofanannuityof$1at14%fortenyearsis19.337.62Problem6Assumea60%flatr63Problem6Compute:(1)Anticipatenetincomeperyear(2%)(2)Annualnetcashflow(3%)(3)Paybackperiod(2%)(4)Accountingrateofreturnoninitialinvestment(2%)(5)Netpresentvalue(3%)63Problem6Compute:64Problem6（1）Depreciationexpense:(¥380,000-¥60,000)÷10=¥32,000Netincome: Revenues¥320,000 Lessexpense: Depreciation ¥32,000 Other165,000197,000 Operatingincome¥123,000 Lessincometax(60%)73,800 Netincome ¥49,20064Problem6（1）Depreciationexp65Problem6（2）Cashflow:¥49,200+¥32,000=¥81,200peryear or¥320,000-¥165,000-¥73,800=¥81,200（3）Paybackperiod:¥380,000÷¥81,200=4.7years（4）Accountingrateofreturn:¥49,200÷¥380,000=12.9%65Problem6（2）Cashflow:¥49,66Problem6（5）NPV:Annualcashflows,¥81,200x5.2161=¥423,547 Salvagevalue,¥60,000x0.2697=16,182 Grosspresentvalue ¥439,729 Less:Investment380,000 Netpresentvalue ¥59,72966Problem6（5）NPV:67Page31810-44Problem767Page31810-44Problem768Page31810-44Directmaterialpricevariance=19360-16000*1.10=1760UDirectmaterialquantityvariance=12000*1.10-2300*5*1.10=550UDirectlaborratevariance=46410-4750*12=10590FDirectlaborefficiencyvariance=4750*12-2300*2*12=1800U(Actualmaterialprice–Standardmaterialprice)×Actualmaterialquantity(Actualmaterialquantity–Standardmaterialquantity)×Standardmaterialprice(Actuallaborhours–Standardlaborhours)×Standardlaborrateperhour(Actuallaborrate–Standardlaborrate)×Actuallaborhours68Page31810-44Directmate69Page31810-44Variablemfg.overheadspendingvariance=29100-4750*6=600UVariablemfg.overheadefficiencyvariance=4750*6-2300*2*6=900UFixedmfg.overheadbudgetvariance=50125-48000=2125UFixedmfg.overheadvolumevariance=(3000-2300)*2*8=11200UStandardrateofvariableOHEfficiencyvarianceinhoursVariableOHefficiencyvarianceindollars×=ActualdirectlaborhoursVariableOHstandardrateStandardcostofvariableOHforactuallaborhoursworked×=StandardcostofvariableOHforactuallaborhoursworkedActualvariableOHcostVariableOHspendingvariance=–ActualfixedOHcostBudgetfixedOHcostFixedOHbudgetvariance–=69Page31810-44Variablemf单选20*1判断10*1计算670单选20*17071

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1Review74Chapter1:IntroductionWhymanagementaccounting?OriginandevolutionofmanagementaccountingContrastingfinancialandmanagementaccountingEthicalstandardsformanagementaccountingManagementaccountinginChina2Chapter1:IntroductionWhyma75Chapter2:ClassifyingCostsAssigningcoststocostobjectsProductcostDirectmaterialsDirectlaborManufacturingoverheadPeriodcostSellingcostAdministrativecostPrimecostandconversioncost3Chapter2:ClassifyingCostsA76Chapter2:ClassifyingCostsInventoryclassificationsRawmaterialsWork-in-processFinishedgoodsTheflowofproductcostManufacturingcostforcurrentperiod+Beginningwork-in-processinventory=costofgoodsavailabletobefinished-Endingwork-in-processinventory=Costofgoodsmanufactured4Chapter2:ClassifyingCostsI77Chapter3:DeterminingCostsofProductsJobordercostingDirectmaterial:traceDirectlabor:traceManufacturingoverhead:allocateCostpoolandallocationbaseActualcostsystemvs.normalcostsystemOver-applyvs.under-applyProcesscostingEquivalentunitsandcostperequivalentunitCostofendingwork-in-processCostofcompletedunits5Chapter3:DeterminingCosts78Chapter4:ActivityBasedCostingABCCostdriver:causesthecosttooccurStepstoemployABCReviewmanufacturingoverheadIdentifymajoractivitiesPoolthecostsofmajoractivitiesDeterminemultiplecostapplicationratesDeterminethecostsassignedtoindividualproductsComparisonoftraditionalandABCoverheadallocation6Chapter4:ActivityBasedCo79MajorPointsofCostAllocationWhyallocate?Howmuchtoallocate?Allocatetowhom?Howtoallocate?12347MajorPointsofCostAllocati80Chapter5:CostBehaviorCommoncostbehaviorpatternsFixedcosts:thinkastotalVariablecosts:thinkonaper-unitbasisRelevantrangeMixedcostsanditsseparationTheengineeringapproachScattergraphingThehigh-lowmethodRegressionanalysis8Chapter5:CostBehaviorComm81Chapter6:BusinessDecisionsusingCostBehaviorCost-volume-profitanalysisContributionmargintotalvs.perunitContributionmarginratioBreak-even(inunitsandindollars)Targetprofit(inunitsandindollars)Threeformulas(page136)Sensitivityanalysis9Chapter6:BusinessDecision82CVPEquationsSales–VariableCosts–FixedCosts=targetprofit(Sales)–(VCratio*Sales)–FC=targetprofit(SP/unit*units)–(VC/unit*units)–FC=targetprofit(Sales)–(VCratio*Sales)–FC=TPratio*Sales10CVPEquationsSales–Variabl83Chapter6:BusinessDecisionsusingCostBehaviorAbsorptioncostingandvariablecostingFunctionalandcontributionincomestatement11Chapter6:BusinessDecisio84SalesVariableCostsContributionMarginDirectMaterialDirectLaborVariableMfg.VariableS&AFixedMfg.FixedS&AProfit12SalesVariableContributionDir85SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit13SalesCostofGoodSoldGrossD86Chapter7:MakingDecisionsUsingRelevantInformationRelevantInformationRelevantCost&RelevantBenefitSunkCostsOpportunityCostsQuantitativeFactorsQualitativeFactorsSegmentMargin14Chapter7:MakingDecisions87DeterminingRelevantCostandBenefitIstheitemafuturecostorbenefit?Thecostorbenefitisnotarelevantitem.NoThecostorbenefitisnotarelevantitem.NoThecostorbenefitisarelevantitem.YesDoesthecostorbenefitdifferfromdecisionalternatives?Yes15DeterminingRelevantCostan88Accordingtotheabovetwocriteria:Historicalcost(sunkcost)isirrelevant.Futurecostthatwillnotdifferisirrelevant.Variablecostcanbeirrelevant.Fixedcostcanberelevant.Precisebutirrelevantinformationisworthlessfordecisionmaking.Imprecisebutrelevantinformationcanbeuseful.16Accordingtotheabovetwoc89TypesofProblemsA.EquipmentReplacementSunkCosts&DepreciationB.SpecialOrderFixedCost&OpportunityCostsC.Outsourcing:MakeorBuyDecisionFixedCostsandOpportunityCostsD.DiscontinuingABusinessSegmentAvoidableCosts&UnavoidableCosts17TypesofProblemsA.Equipmen90Chapter8:CapitalBudgetingTimevalueofmoneyExhibitA8-5andA8-10(P213andP216)ThebusinessplanningprocessThewhy,thewhat,thehowandthewhoCostofcapitalWeightedaveragecostofcapitalCapitalbudgetingmethodsNetpresentvalueProfitabilityindexInternalrateofreturnPaybackperiodAccountingrateofreturn18Chapter8:CapitalBudgetin91Chapter9:TheOperatingBudgetDifferentapproachestobudgetingPreparinganoperatingbudgetSalesbudgetCostofgoodssoldbudgetSellingandadministrativeexpensesbudgetPurchasesbudgetCashbudgetCashreceiptsandcashpaymentsscheduleBudgetedstatementsBalancesheet,incomestatementandstatementofcashflow19Chapter9:TheOperatingBu92Chapter9:TheOperatingBudgetPerformancereportStaticbudgetFlexiblebudgetStaticbudgetvarianceSalesvolumevarianceFlexiblebudgetvarianceFavorablevarianceandunfavorablevarianceManagementbyexception20Chapter9:TheOperatingBu93Chapter10:StandardCostingStandardsQuantityandpricestandardsIdealandpracticalstandardsVarianceAnalysisDirectmaterialquantityvarianceDirectmaterialpricevarianceDirectlaborefficiencyvarianceDirectlaborratevarianceVariablemfg.overheadefficiencyvarianceVariablemfg.overheadspendingvarianceFixedmfg.overheadbudgetvarianceFixedmfg.overheadvolumevariance21Chapter10:StandardCostin94Chapter11:EvaluatingPerformanceAllocatingservicedepartmentcostCentralizationanddecentralizationEvaluatingbusinesssegmentsRevenuecenterCostcenterProfitcenterInvestmentcenterReturnoninvestmentandresidualincomeTransferpricing22Chapter11:EvaluatingPerf95Problems1.CostallocationandABCCalculateandcomment2.GrossmarginandcontributionmarginAbsorptioncostingandvariablecosting3.CapitalbudgetNetpresentvalueProfitabilityindexInternalrateofreturnPaybackperiodAccountingrateofreturn23Problems1.Costallocationa96Problems4.VarianceanalysisCalculateandcomment5.Cost-volume-profitanalysisBreak-evenpointandtargetprofitSensitivityanalysisRelevantrange6.MakingdecisionsusingrelevantinformationIdentifyrelevantinformationSunkcostandopportunitycostQuantitativefactorsandqualitativefactors24Problems4.Varianceanalysis97Problems7.EvaluatingperformanceReturnoninvestmentandresidualincome8.ComprehensiveproblemCVPanalysisandsensitivityanalysisRelevantinformationanddecisionmaking9.ComprehensiveproblemCapitalbudgetingCVPanalysisTransferpricinganddecisionmaking25Problems7.EvaluatingperforProblem198Problem126Problem199Problem127Problem1100Problem128Problem1101Problem129Problem2102Problem230Problem2103Problem231104SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit20,000100,00032SalesCostofGoodSoldGrossD105Problem2*Answer(e)issimply100-20=80.33Problem2*Answer(e)issimp106SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit20,000100,00080,00035,00025,00015,00034SalesCostofGoodSoldGrossD107Problem2**Answer(c)is80-(35+25+15)=5.35Problem2**Answer(c)is80108SalesCostofGoodSoldGrossMarginDirectMaterialDirectLaborVariableMfg.FixedMfg.

VariableS&AFixedS&AProfit20,000100,00080,00035,00025,00015,000-5,00036SalesCostofGoodSoldGrossD109Problem2***Totalsellingandadministrativeexpenses=5+20=25.Thefixedsellingandadministrativeexpenses=10Thenanswer(a)is25-10=15.37Problem2***Totalsellingan110Problem2Sales $100Costofgoodsmanufacturedandsold(i.e.,manufacturingcostofgoodssold):Directmaterial $35Directlabor 25Variablemanufacturingoverhead 5**Fixedmanufacturingoverhead 15Totalmanufacturingcostofgoodssold 80 *Grossprofit 20Sellingandadministrativeexpenses:Variable 15***Fixed10

25Netloss $(5)38Problem2Sales 111Problem2*Answer(e)issimply100-20=80.**Answer(c)is80-(35+25+15)=5.***Totalsellingandadministrativeexpenses=5+20=25.Thenanswer(a)is25-10=15.39Problem2*Answer(e)issimp112SalesVariableCostsContributionMarginDirectMaterialDirectLaborVariableMfg.VariableS&AFixedMfg.FixedS&AProfit40SalesVariableContributionDir113Problem2Sales $100 Directmaterials(35) Directlabor(25) Variablemanufacturingoverhead (5) Variablesellingandadministrative

(15) Contributionmargin $20Break-even=(15000+10000)/0.2=$125,00041Problem2Sales114Problem342Problem31154311644Problem3Problem3Problem3Problem3Problem3Problem3Problem4Page1837-32120Problem4Page1837-3248Page1837-32121Page1837-3249Problem4

HoweTieCompanymanufacturesties.When18,000itemsareproduced,thecostsperunitare: Directmaterials $0.60 Directmanufacturinglabor3.00 Variablemanufacturingoverhead 1.20 Fixedmanufacturingoverhead 1.60 Variableselling 0.80 Fixedselling 1.13 Total $8.30Thetiesnormallysellfor$13each.HoweTieCompanyhasreceivedaspecialorderfor2,000tiesat$6.00pertie.HoweTieCompanyhasexcesscapacity.

Required:Computetheamountbywhichtheoperatingincomewouldchangeiftheorderwereaccepted.

122Problem4HoweTieCompanymaProblem4Answer: Additionalsales(2,000x$6.00) $12,000 Relevantcosts: Directmaterials(2,000x$0.60)$1,200 Directlabor2,000x$3.00) 6,000 Variablemanufacturingoverhead2,400(2,000x$1.20) Variableselling(2,000x$0.80) 1,600

11,200

Additionaloperatingincome$800123Problem4Answer: 51Problem5Page184,7-35Page184,7-36124Problem5Page184,7-3552Page184,7-35125P