会计学-企业决策的基础 答案

会计学

-企业决策的基础答案PAGEPAGE12精心整理，用心做精品用心整理的精品word文档，下载即可编辑！！管理会计作业（chapter16-20）Chapter16P75716.5Aa.(1)Directmaterialspurchased$ 410,000(2)Directmaterialsused:Materialsinventory,beginningofyear$ 22,000Add:Purchasesofdirectmaterials410,000Costofdirectmaterialsavailableforuse$ 432,000Less:Materialsinventory,endofyear26,000Costofdirectmaterialsused$ 406,000(3)Paymentsofdirectlaborpayrolls$ 189,000(4)Directlaborcostassignedtoproduction$ 192,000(5)Totalmanufacturingcosts:Directmaterialsused[parta(2)]$ 406,000Directlaborcost192,000Manufacturingoverhead393,600Totalmanufacturingcosts$ 991,600(6)Costoffinishedgoodsmanufactured:Workinprocessinventory,beginningofyear$ 5,000Add:Totalmanufacturingcosts[parta(5)]991,600Costofallgoodsinprocessduringtheyear$ 996,600Less:Workinprocessinventory,endofyear9,000Costoffinishedgoodsmanufactured$ 987,600(7) Costofgoodssold:Beginninginventoryoffinishedgoods$ 38,000Add:Costoffinishedgoodsmanufactured[parta(6)]987,600Costofgoodsavailableforsale$ 1,025,600Less:Endinginventoryoffinishedgoods25,000Costofgoodssold$ 1,000,600(8) Totalinventory:Materialsinventory$ 26,000Workinprocessinventory9,000Finishedgoodsinventory25,000Totalinventory$60,000b. HILLSDALEMANUFACTURINGTotalinventory$60,000ScheduleoftheCostofFinishedGoodsManufacturedFortheYearEndedDecember31,20 Workinprocessinventory,beginningofyearAdd:Manufacturingcostsassignedtoproduction:

Directmaterials

$ 406,000

$ 5,000用心整理的精品word文档，下载即可编辑！！used[parta(2)]Directlabor 192,000ManufacturingoverheadTotalmanufacturing

393,600CostofallgoodsinprocessduringtheyearLess:Workinprocess,endofyearCostoffinishedgoodsa.b.PurchasesofdirectmaterialsCostofdirectmaterialsused:$360,000a.b.PurchasesofdirectmaterialsCostofdirectmaterialsused:$360,000Materialsinventory,beginningofyearAdd:PurchasesofdirectmaterialsCostofmaterialsavailableforuseLess:Materialsinventory,endofyearCostofdirectmaterialsused$18,000360,000$378,00014,000$364,000c.Directlaborpayrollspaidduringtheyear$225,000d.e.230,000174%Totalmanufacturingcostschargedtoworkinprocess$994,000g.Costsoffinishedgoodsmanufactured:Workinprocessinventory,beginningofyearAdd:Totalmanufacturingcosts(partf)$20,000994,000

costs 991,600$ 996,6009,000$ 987,600Directlaborcostsassignedtoproduction$ 230,000Overheadcostsduringtheyear$ 400,000Unitsintheactivitybase(directlaborcosts)Overheadstatedasapercentageofdirectlaborcosts($400,000÷$230,000)f.Directmaterialsused(partb)$ 364,000Directlaborcostsassignedtoproduction230,000Manufacturingoverheadappliedtoproduction400,000Costofgoodssold:

用心整理的精品word文档，下载即可编辑！！CostofallgoodsinprocessduringyearLess:Costofinprocessinventory,endofyearCostoffinishedgoodsmanufacturedBeginninginventoryoffinishedgoodsAdd:Costoffinishedgoodsmanufacturedg)CostofgoodsavailableforsaleLess:EndinginventoryoffinishedgoodsCostofgoodssold

$ 1,014,00025,000$ 989,000$ 98,000989,000$ 1,087,000110,000$ 977,000Totalinventoryatyear-end:

Materialsinventory $ 14,000Workinprocess 25,000inventoryFinishedgoods 110,000inventoryTotal $ 149,000inventoryChapter17 P80217.3ADepartmentOneoverheadapplicationratebasedonmachine-hours:ManufacturingOverhead

$420,000

$35permachine-hourMachine-Hours 12,000DepartmentTwooverheadapplicationratebasedondirectlaborhours:用心整理的精品word文档，下载即可编辑！！ManufacturingOverheadDirectLaborHours

= $337,50015,000

= $22.50perdirectlaborhourJobno.58:Direct

Dept.One

Dept.Two

Totalmaterials$ 10,100materials$ 10,100$ 7,600Directlabor16,50011,10027,600Manufacturingoverhead:750machine-hours×$35per 26,250hour740directlaborhours×$22.50hourTotalcostofjobno.58c.

16,650

26,25016,650$ 88,200GeneralJournalCostofGoodsSold88,200FinishedGoods88,200InventoryTorecordcostofgoodssold(jobno.58)toCityFurniture.AccountsReceivable(CityFurniture)SalesTorecordrevenuefromsaletoCityFurniture.d.Actual

147,000Dept.One

147,000Dept.TwomanufacturingoverheadforJanuaryManufacturingoverheadappliedtojobs:1,100machine-hours×$35perhour1,200directlaborhours×$22.50perhourUnderappliedmanufacturingoverhead—Dept.OneOverappliedmanufacturingoverhead—Dept.Two

$ 39,010 $ 26,54038,50027,000$ 510$ 460Chapter17 P80517.8A用心整理的精品word文档，下载即可编辑！！a. BudgetedmanufacturingoverheadBudgeteddirectlaborhours(DLH)ManufacturingoverheadapplicationManufacturingoverheadallocatedusingDLH$ 24,600÷2,500$ 9.84BasicChunksperDLHCustomCuts50,000bags×0.01DLHperbag×$9.84perDLH$ 4,92020,000cases×0.10DLHpercase×$9.84perDLH$ 19,680Percentofcostdriverassignedtoeachproductb. lineBasicChunksCustomCutsKilowatthours:BasicChunks(90,000KWH÷100,000KWH)90%CustomCuts(10,000KWH÷100,000KWH)10%Machinehours:BasicChunks(160MH÷200NH)80%CustomCuts(40MH÷200MH)20%Squarefeetoccupied:BasicChunks(60,000Sq.Ft.÷80,000Sq.Ft.)75%CustomCuts(20,000Sq.Ft.÷80,000Sq.Ft.)25%Directlaborhours:BasicChunks(500DLH÷2,500DLH)20%CustomCuts(2,000DLH÷2,500DLH)80%ManufacturingoverheadallocatedusingABCUtilitiescostpool(usingKWHasacostBasicChunks(90%×$8,000)CustomCuts(10%×$8,000)Maintenancecostpool(usingMHasacostdriver):BasicChunks(80%×$1,000)CustomCuts(20%×$1,000)Depreciationcostpool(usingSq.Ft.asacostdriver):BasicChunks(75%×$15,000)CustomCuts(25%×$15,000)Miscellaneouscostpool(usingDLHasacostdriver):

Basic$ 7,200$ 800$ 11,250

CustomCuts$ 800$ 200$ 3,750BasicChunks(20%×$600)$ 120CustomCuts(80%×$600)$ 480TotaloverheadallocatedtoeachproductusingABC$ 19,370$ 5,230TotalmanufacturingcostsallocatedtoeachproductTotalmanufacturingcostsallocatedtoeachproductc. lineBasicChunksCustomCutsDirectLabor:

用心整理的精品word文档，下载即可编辑！！BasicChunks(50,000bags×$12perDLH×0.01DLH)CustomCuts(20,000cases×$12perDLH×0.10

$ 6,000DLH)DirectMaterials:$ 24,000BasicChunks(50,000bags×$2perbag)$ 100,000CustomCuts(20,000cases×$4percase)$ 80,000ManufacturingOverhead(allocateusingABC):BasicChunks(frompartb)$ 19,370CustomCuts(frompartb)$ 5,230TotalcostallocatedusingABC$ 125,370$ 109,230TheCustomCutsproductlineisverylaborintensiveincomparisontotheBasicChunksproductline.Thus,thecompany’scurrentpracticeofusingdirectlaborhourstoallocateoverheadresultsintheassignmentofadisproportionateamountoftotaloverheadtotheCustomCutsproductline.Ifpricingdecisionsaresetasafixedpercentageabovethemanufacturingcostsassignedtoeachproduct,theCustomproductlineisoverpricedinthemarketplacewhereastheBasicChunksproductlineiscurrentlypricedatanartificiallylowpriceinthemarketplace.ThisprobablyexplainswhysalesofBasicChunksremainstrongwhilesalesofCustomCutsareonthedecline.Thebenefitsthecompanywouldachievebyimplementinganactivity-basedcostingsysteminclude:(1)abetteridentificationofitsoperatinginefficiencies,(2)abetterunderstandingofitsoverheadcoststructure,(3)abetterunderstandingoftheresourcerequirementsofeachproductline,(4)thepotentialtoincreasethesellingpriceofBasicChunkstomakeitmorecomparabletocompetitivebrandsandpossiblydosowithouthavingtosacrificesignificantmarketshare,and(5)theabilitytodecreasethesellingpriceofCustomCutswithouthavingtosacrificeproductquality.Chapter18 P83518.1B.Ex.18.1

jobcosting(eachprojectofaconstructioncompanyisunique)bothjobandprocesscosting(institutionalclientsmayrepresentjobs)jobcosting(eachsetofequipmentisuniquelydesignedmanufactured)processcostit编euniformlymanufacturedinhighvolumes)processcosting(thevitaminsandsupplementsareuniformlymanufacturedinhighvolumes)Chapter18 P84118.3APartI.PhysicalInputs:BeginningWIPStartedDishwasherstoaccountforOutputs:UnitscompletedEndingWIPDishwashersaccountedfor

TotalUnits-0-4,0004,0004,000-0-4,000PartII.EquivalentUnitsBasedonmonthlyinput:BeginningWIPUnitsstartedEquivalentunitsofinputBasedonmonthlyoutput:UnitscompletedEndingWIPEquivalentunitsofoutput

DirectMaterials-0-4,0004,0004,000-0-4,000

ConversionCosts-0-4,0004,0004,000-0-4,000PartIII.CostPerEquivalentUnit

TotalUnitCost

DirectMaterials

ConversionCostsCostsfromTubDepartment$150,000$30,000CostsfromDepartmentTOTAL96,000$246,00024,000$54,000Dividebyequivalentunits÷4,000÷4,000Costsperequivalentunit$75.00$ 61.5$13.50PartIV.TotalCostAssignmentCoststoaccountfor:CostofbeginningWIPCostaddedduringtheperiodTotalcosttoaccountforCostsaccountedfor:

TotalCosts$ -0-300,000$300,000

DirectMaterials

ConversionCostsBeginningWIPlastperiod$ -0-$ -0-$ -0-BeginningWIPthisperiod-0--0--0-Startedandcompleted300,000246,000a54,000bTotalcosttransferred$300,000$246,000$54,000AddendingWIP-0--0--0-Totalcostaccountedfor$300,000$246,000$54,000a4,000EU@$61.50=$246,000b4,000EU@$13.50=$54,000Chapter18 P84518.2Ba. (1) $49[($192,000+$48,000+$54,000)÷6,000units](2) $109[($480,000+$108,000+$66,000)÷6,000(3) $158($49+$109)(4) $32($192,000÷6,000units)(5) $18($108,000÷6,000units)b. InevaluatingtheoverallefficiencyoftheEngineDepartment,managementlookatthemonthlyper-unitcostincurredbythatdepartment,whichisthecostofassemblingandinstallinganengine($109inparta).Chapter20 P91820.1ARequireda. contributionperunit

BudgetedoperatingIncome

$ 260,000Fixedcosts540,000Totalrequiredcontributionmargin$ 800,000Numberofunitstobeproducedandsold50,000RequiredcontributionmarginperunitCostofgoodstransferredCostofgoodstransferredword文档，下载即可编辑！！units)

$ 16用心整理的精品用心整理的精品word文档，下载即可编辑！！Requiredsalespriceperunit:RequiredcontributionmarginperunitVariablecostsandexpensesperunitTotalrequiredunitsalesprice$1684$100b.Break-EvenSalesVolume(inunits) =FixedCostsContributionperUnit=$540,000$1633,750= unitsc. Marginofsafety50,000units:Salesvolumeat50,000units($100×50,000units)Less:Break-evensalesvolume($100×$33,750units)Marginofsafety$ 5,000,0003,375,000$1,625,000OperatingIncomeat50,000units:MarginofsafetyContributionmarginration($100-$84)÷$100$ 1,625,000.16OperatingIncome($1,625,000×.16)$260,000d. No.Withaunitsalespriceof$94,thebreak-evensalesvolumeinunitsis54,000Unitcontributionmargin=$94-$84variablecosts=$10Break-evensalesvolume(inunits) = $540,000$10= 54,000unitsUnlessThermalTenthasthlydfre54,000units(orlowerfixedand/orvariablecosts),settingtheunitsalespriceat$94willnotenableThermalTenttoeven.Chapter20 P91820.2Aa.Salespriceperunit:Budgetedcots$ 2,250,000Add:Budgetedoperatingincome900,000Budgetedsalesrevenue$ 3,150,000Salespriceperunit($3,150,000÷30,000units)$105b. (1)Totalfixedcosts:Manufacturingoverhead($720,000×75%)$ 540,000Sellingandadminstrativeexpenses($600,000×80%)480,000Totalfixedcosts$ 1,020,000(2)Variablecostsandexpensesperunit:Directmaterials$ 21Directlabor10Manufacturingoverhead($24×25%)6Sellingandadministrativeexpense($20×20%)4Totalvariablecostsperunit$ 41(3)Unitcontributionmargin:Salespriceperunit$ 121Less:Variablecostsperunit[from(2)]41Unitcontribu