管理会计英文版课后习题答案

第二章品成本计算Exercises2–1（教材上的第章练习1题，下同1.

Part#72A

Part#172CSteel*Setupcost***($1.0012;$1.0018)**($60,000/10,000)

$12.006.00Total$

$18.006.0018.00$24.00Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:Costperounce=$3,000,000/3,000,000ounces=$1.00perounceSetupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch(thereare20setupsperyear):Costpersetup=$1,200,000/20=$60,0002.Thecostofsteelisassignedthroughthedrivertracingusingthenumberofouncesofsteel,andthecostofthesetupsisassignedthroughdrivertracingalsousingnumberofsetupsasthedriver.3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[(40+(2010)],wegetthefollowingrateperhour:Costpersetuphour=$1,200,000/600=$2,000perhourThecostperunitobtainedbydividingpart’stotalsetupcostsbythenumberofunits:1

Part#72A=($2,000=$8.00Part#172C=($2,000=$4.00Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.problems2–51.Nursinghoursrequiredperyear:4hoursdays*=34,944*Note:days=7days52weeksNumberofnurses=34,944hrs./2,000hrs.pernurse=17.472Annualnursingcost=(17$45,000)+$22,500=$787,500Costperpatientday=$787,500/10,000days=$78.75perday(foreithertypeofpatient)2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:Intensivecare=$393,750*/2,000days=$196.88perdayNormalcare=$393,750/8,000days=$49.22perday*$525,000/2=$262,500Thecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghoursperdayasnormalcarepatients.3.Thesalaryofthenurseassignedonlytointensivecareisadirectlytraceablecost.Toassigntheothernursingcosts,thehoursofadditionalusagewouldneedtobemeasured.Thus,bothdirecttracinganddrivertracingwouldbeusedtoassignnursingcostsforthisnewsetting.2–62

1.

BellaObraCompanyStatementofCostofServicesSoldFortheYearEndedJune30,2006Directmaterials:..............................................................................inventory..............................................................

Beginning$300,000..............................................................................

Add:Purchases

600,..............................................................................

Materialsavailable

$900,..............................................................................Less:Endinginventory..............................................................450,000*Directmaterials..........................................

$450,000Directlabor..........................................................

12,000,0

1,500,00Totalservicecostsadded..................................

$13,950,0Add:Beginningworkinprocess.......................

900,000Totalproduction

$14,850,0Less:Endingworkinprocess...........................

1,500,00Costofservicessold..........................................

$13,350,0*Materialsavailablelessmaterialsused2.Thedominantcostisdirectlabor(presumablythesalariesofthe100professionals).Althoughlaboristhemajorcostofprovidingmanyservices,itisnotalwaysthecase.Forexample,thedominantcostforsomemedicalservicesmaybeoverhead(e.g.,CATscans).Insomeservices,thedominantcostmaybematerials(e.g.,funeralservices).3

3.BellaObraCompanyIncomeStatementFortheYearEndedJune30,2006

$21,000,0Costofservicessold..........................................

13,350,0Grossmargin.......................................................

$7,650,00Lessoperatingexpenses:..............................................................................Sellingexpenses

$900,..............................................................................Administrative.................................................................750,000..............................................................1,650,000Incomebeforeincometaxes..............................

$6,000,004.Serviceshavefourattributesthatarenotpossessedbytangibleproducts:(1)intangibility,(2)perishability,(3)inseparability,and(4)heterogeneity.Intangibilitymeansthatthebuyersofservicescannotsee,feel,hear,ortasteaservicebeforeitisbought.Perishabilitymeansthatservicescannotbestored.ThispropertyaffectsthecomputationinRequirement1.Inabilitytostoreservicesmeansthattherewillneverbeanyfinishedgoodsinventories,thusmakingthecostofservicesproducedequivalenttocostofservicessold.Inseparabilitysimplymeansthatprovidersandbuyersofservicesmustbeindirectcontactforanexchangetotakeplace.Heterogeneityreferstothegreaterchanceforvariationintheperformanceofservicesthanintheproductionoftangibleproducts.21.Directmaterials:Magazine(5,000$2,000Brochure(10,000800$2,800Directlabor:Magazine[(5,000/20)$10]$2,500Brochure[(10,000/100)$10]1,0003,500Manufacturingoverhead:Rent$1,400Depreciation[($40,000/20,000)700Setups600Insurance140Power3503,190Costofgoodsmanufactured$9,4904

*Productionis20unitsperprintinghourformagazinesand100unitsperprintinghourforbrochures,yieldingmonthlymachinehoursof350[(5,000/20)+(10,000/100)].Thisisalsomonthlylaborhours,asmachinelaboronlyoperatesthepresses.2.

DirectmaterialsDirectlaborTotalprimecostsMagazine:DirectmaterialsDirectlaborTotalprimecostsBrochure:DirectmaterialsDirectlaborTotalprimecosts

$2,8003,500$6,300$2,0002,500$4,500$8001,000$1,800Directtracingwasusedtoassignprimecoststothetwoproducts.3.Totalmonthlyconversioncost:Directlabor$3,500Overhead3,190Total$6,690Magazine:DirectlaborOverhead:Power($1Depreciation($2250)Setups(2/3Rentandinsurance($4.40250DLH)*TotalBrochure:DirectlaborOverhead:Power($1Depreciation($2100)Setups(1/3Rentandinsurance($4.40100DLH)*Total

$2505004001,100$100200200440

$2,5002,250$4,750$1,000940$1,940*Rentandinsurancecannotbetracedtoeachproductsothecostsareassignedusingdirectlaborhours:$1,540/350DLH=$4.40perdirectlaborhour.Theotheroverheadcostsaretracedaccordingto5

theirusage.Depreciationandpowerareassignedbyusingmachinehours(250formagazinesand100forbrochures):$350/350=$1.00permachinehourforpowerand$40,000/20,000=$2.00permachinehourfordepreciation.Setupsareassignedaccordingtothetimerequired.Sincemagazinesusetwiceasmuchtime,theyreceivetwicethecost:LettingX=theproportionofsetuptimeusedforbrochures,2X+X=1impliesacostassignmentratioof2/3formagazinesand1/3forbrochures.Exercises–11.Resource

TotalCost

UnitCostPlastic

1

10,800

$0.027Directlaborandvariableoverhead2Moldsets3Otherfacilitycosts4Total

8,00020,00010,00048,800

0.0200.0500.025$0.12210.90$0.03400,000=$10,800;$10,800/400,000=$0.0272$0.02=$8,000;$8,000/400,000=$0.023$5,0004quarters=$20,000;$20,000/400,000=$0.054$10,000;$10,000/400,000=$0.0252.Plastic,directlabor,andvariableoverheadareflexibleresources;moldsandotherfacilitycostsarecommittedresources.Thecostofplastic,directlabor,andvariableoverheadarestrictlyvariable.Thecostofthemoldsisfixedfortheparticularactionfigurebeingproduced;itisastepcostfortheproductionofactionfiguresingeneral.Otherfacilitycostsarestrictlyfixed.–3High(1,400,$7,950);Low(700,$5,150)V=($7,950–$5,150)/(1,400–700)6

111222=$2,800/700=$4peroilchangeF=$5,150–$4(700)=$5,150–$2,800=$2,350Cost=$2,350+$4(oilchanges)PredictedcostforJanuary=$2,350+$4(1,000)=$6,350problems3–61.High(1,700,$21,000);Low(700,$15,000)V=(Y–Y)/(X–X)=($21,000–$15,000)/(1,700–700)=$6perreceivingorderF=Y–VX=$21,000–($6)(1,700)=$10,800Y=$10,800+$6X2.Outputofspreadsheetregressionroutinewithnumberofreceivingordersastheindependentvariable:ConstantStd.Err.ofYEst.RSquaredNo.ObservationsDegreesFreedom

ofof

4512.987012986983456.243174766050.633710482694768108XCoefficient(s)Std.Err.ofCoef.

13.37662337662343.59557461331427V=$13.38perreceivingorder(rounded)F=$4,513(rounded)Y=$4,513+$13.38XR2

=0.634,or63.4%Receivingordersexplainabout63.4percentofthevariabilityinreceivingcost,providingevidencethatTracy’schoiceofacostdriverisreasonable.However,otherdriversmayneedtobe7

11consideredbecause63.4percentmaynotbestrongenoughtojustifytheuseofonlyreceivingorders.3.Regressionwithpoundsofmaterialastheindependentvariable:ConstantStd.Err.ofYEst.RSquared

5632.281097331832390.106282592770.824833789433823No.ObservationsDegreesFreedom

ofof

108XCoefficient(s)Std.Err.ofCoef.

0.04496429913566330.0073259640055344V=$0.045perpoundofmaterialdelivered(rounded)F=$5,632(rounded)Y=$5,632+$0.045XR2

=0.825,or82.5%Poundsofmaterialdeliveredexplainsabout82.5percentofthevariabilityinreceivingcost.ThisisabetterresultthanthatofthereceivingordersandshouldconvinceTracytotrymultipleregression.4.Regressionroutinepoundsofmaterialandnumberofreceivingastheindependentvariables:ConstantStd.Err.ofYEst.RSquared

752.1040729256311350.462869734430.951068418023306No.ObservationsDegreesFreedom

ofof

107XCoefficient(s)Std.Err.ofCoef.

0.03338831510969150.00495524841198368

7.147028652693951.68182916088492V=$0.033perpoundofmaterialdelivered(rounded)8

22V=$7.147perreceivingorder(rounded)F=$752(rounded)Y=$752+$0.033a+$7.147bR2

=0.95,or95%Multipleregressionwithbothvariablesexplains95percentofthevariabilityinreceivingcost.Thisisthebestresult.5–.

Job#57Job#58Balance,7/122,450$0Directmaterials12,9009,900Directlabor20,0006,500Appliedoverhead:Power750600Materialhandling1,500300Purchasing2501,000Totalcost57,850$18,300EndingbalanceinWorkinProcess=Job#58=$18,300EndingbalanceinFinishedGoods=Job#59=$58,200CostofGoodsSold=Job#57=$57,850problems

Job#59$035,35013,0003,6006,00025058,2005–31.Overheadrate=$180/$900=0.20or20%ofdirectlabordollars.(ThisratewascalculatedusinginformationfromtheLadanjob;however,theMyronandCoejobswouldgivethesameanswer.)2.LadanMyronCoeWalkerWillisBeginningWIP$1,730$1,180$2,500$0$0Directmaterials400150260800760Directlabor800900650350900Appliedoverhead16018013070180Total$3,090$2,410$3,540$1,220$1,840Note:Thisisjustonewayofsettingupthejob-ordercostsheets.Youmightprefertokeepthedetailonthematerials,labor,andoverheadinbeginninginventorycosts.9

3.SincetheLadanandMyronjobswerecompleted,theothersmuststillbeinprocess.Therefore,theendingbalanceinWorkinProcessisthesumofthecostsoftheCoe,Walker,andWillisjobs.CoeWalkerWillisEndingWorkinProcess

$3,5401,2201,840$6,6004.

CostofGoodsSold=Ladanjob+Myronjob=$3,090+$2,410=$5,500NamanCompanyIncomeStatementFortheMonthEndedJune30,20XXSales(1.5CostofgoodsGrossmargin............................................................................Marketingandadministrativeexpenses................................Operating5

$8,2505,500$2,7501,200$1,5501.2.

Overheadrate=$470,000/50,000=$9.40perMHrDepartmentA:$250,000/40,000=$6.25perMHrDepartmentB:$220,000/10,000=$22.00perMHr3.

Job#73Plantwide:70=$658Departmental:

Job#7470$9.40=$65820$125.00501,100.00

50$6.2520$22

312.50440.00752.50DepartmentBappearstobemoreoverheadintensive,sojobsspendingmoretimeinDepartmentBoughttoreceivemoreoverhead.Thus,departmentalratesprovidemoreaccuracy.4.Plantwiderate:$250,000/40,000=$6.25DepartmentB:$62,500/10,000=$6.25Job#73Plantwide:70=$437.50

Job#7470$6.25=$437.5010

Departmental:20$125.0050312.50$437.50

50$6.2520$6.25

312.50125.00437.5051.2.

Assumingthatmachinehoursisagoodcostdriver,thedepartmentalratesrevealthatoverheadconsumptionisthesameineachdepartment.Inthiscase,thereisnoneedfordepartmentalrates,andaplantwiderateissufficient.Overheadrate=$470,000/50,000=$9.40perMHrDepartmentA:$250,000/40,000=$6.25perMHrDepartmentB:$220,000/10,000=$22.00perMHr3.

Job#73Plantwide:70=$658Departmental:

Job#7470$9.40=$65820$125.00501,100.00

50$6.2520$22

312.50440.00752.50DepartmentBappearstobemoreoverheadintensive,sojobsspendingmoretimeinDepartmentBoughttoreceivemoreoverhead.Thus,departmentalratesprovidemoreaccuracy.4.Plantwiderate:$250,000/40,000=$6.25DepartmentB:$62,500/10,000=$6.25Job#73Plantwide:70=$437.50Departmental:

Job#7470$6.25=$437.5020$125.0050312.50$437.50

50$6.2520$6.25

312.50125.00437.50Assumingthatmachinehoursisagoodcostdriver,thedepartmentalratesrevealthatoverheadconsumptionisthesameineachdepartment.Inthiscase,thereisnoneedfordepartmentalrates,andaplantwiderateissufficient.11

1.Lastyear’sunit-basedrate=$50,000/10,000=$5Thisyear’sunitoverheadrate=$100,000/10,000=$10Bikecost:2$203$12Overhead:5$55$10Total

LastYear$403625$101

ThisYear$403650$126Pricelastyear=$101=$141.40/dayPricethisyear=$126=$176.40/dayThisisa$35increaseoverlastyear,nearlya25percentincrease.NodoubttheCarsonsarenotpleasedandwouldconsiderlookingaroundforotherrecreationalpossibilities.2.

PurchasingratePowerrateMaintenancerateOtherrate

=$30,000/10,000=$20,000/50,000=$6,000/600=$44,000/22,000

=$3perpurchaseorder=$0.40perkilowatthour=$10permaintenancehour=$2perDLHPurchasing$3$3Power$0.40$0.40Maintenance$10$10Other$2Totaloverhead

BikeRental$21,0002,0005,00022,000$50,000

PicnicCatering$9,00018,0001,00022,000$50,0003.Thisyearbikerentaloverheadrate=$50,000/10,000=Carsonrentalcost=(2$20)(3$12)+=$101Price=1.4$101=$141.40/day4.Cateringrate=$50,000/11,000=$4.55*perDLHCostofEstesjob:12

Bikerentalrate(2Bikeconversioncost(2$5.00)CateringmaterialsCateringconversion(1$4.55)Totalcost*Rounded

$15.0010.0012.004.55$41.555.TheuseofABCgivesMountainViewRentalsabetterideaofthetypesandcostsofactivitiesthatareusedintheirbusiness.AddingLevel4bikeswillincreasetheuseofthemostexpensiveactivities,meaningthattherentalratewillnolongerbeanaverageof$5perrentalday.MountainViewRentalsmightneedtosetaLevel4pricebasedontheincreasedcostofboththebikeandconversioncost.分步成本611.CuttingSewingDepartmentDirectmaterials$5,400Directlabor150Appliedoverhead750Transferred-incost:FromcuttingFromsewing

PackagingDepartmentDepartment$900$2251,8009003,6009006,30012,600Totalmanufacturingcost$6,3002.a.WorkinProcess—Sewing.................

$12,6006,300

$14,625WorkinProcessCutting..........6,300b.WorkinProcess—

12,600WorkinProcessSewing..........

12,600c.Finished

14,625WorkinProcess3.Unitcost=$14,625/600=$24.38*perpair1.Unitstransferredout:27,000+33,000–16,200=43,8002.Unitsstartedandcompleted:43,800–27,000=16,80013

14,625

3.Physicalflowschedule:UnitsinbeginningworkinprocessUnitsstartedduringtheperiodTotalunitstoaccountforUnitsstartedandcompletedUnitscompletedfrombeginningworkinprocessUnitsinendingworkinprocessTotalunitsaccountedfor4.Equivalentunitsofproduction:MaterialsUnitscompleted43,800Add:Unitsinendingworkinprocess:(16,20016,200(16,200Equivalentunitsofoutput60,000631.Physicalflowschedule:Unitstoaccountfor:UnitsinbeginningworkinprocessUnitsstartedduringtheperiodTotalunitstoaccountforUnitsaccountedfor:Unitscompletedandtransferredout:

27,00033,00060,00016,80027,00060,000Conversion43,8004,05047,85080,000160,000240,000.

Startedandcompleted120,000Frombeginningworkinprocess80,000UnitsinendingworkinprocessTotalunitsaccountedforUnitscompletedAdd:UnitsinendingWIPFractioncomplete(40,000EquivalentunitsofoutputUnitcost=($374,400+$1,258,400)/208,000=$7.85Costtransferredout=200,000$7.85=$1,570,000CostofendingWIP=8,000=$62,800Coststoaccountfor:Beginningworkinprocess$374,400IncurredduringJune1,258,400Totalcoststoaccountfor$1,632,800Costsaccountedfor:Goodstransferredout$1,570,00014

200,00040,000240,000200,0008,000208,000

GoodsinendingworkinprocessTotalcostsaccountedfor

62,800$1,632,8006UnitsaccountUnitsinworkprocess(25%UnitsstartedperiodaccountUnitsUnitsoutStartedandcompletedworkUnitsinendingprocess(60%for60000+20000×60%=72000（units）costformaterials:

490003510006000020000

（$/unit）costforconvension:26257873560000

1.13

（$/unit）（$/unit）costofunitsof60000×6.13=367800($)costofunitsofendingworkinprocess:20000×5+15

作业成本4–21.Predeterminedrates:DrillingDepartment:Rate=$600,000/280,000=$2.14*perMHrAssemblyDepartment:Rate=$392,000/200,000=$1.96perDLH*Rounded2.

Appliedoverhead:DrillingDepartment:$2.14=$616,320AssemblyDepartment:$1.96=$384,160Overheadvariances:DrillingAssembly

TotalActualoverheadAppliedoverheadOverheadvariance

$602,000616,320$(14,320)over

$412,000384,160$27,840under

$1,014,0001,000,480$13,5203.Unitoverheadcost=[($2.14+($1.961,600)]/8,000=$11,696/8,000=$1.46**Rounded431.Yes.Sincedirectmaterialsanddirectlaboraredirectlytraceabletoeachproduct,theircostassignmentshouldbeaccurate.2.Elegant:(1.75$9,000)/3,000=$5.25perbriefcaseFina:(1.75$3,000)/3,000=$1.75perbriefcaseNote:Overheadrate=$21,000/$12,000=$1.75perdirectlabordollar(or175percentofdirectlaborcost).TherearemoremachineandsetupcostsassignedtoElegantthanFina.ThisisclearlyadistortionbecausetheproductionofFinaisautomatedandusesthemachineresourcesmuchmorethanthehandcraftedElegant.Infact,theconsumptionratioformachiningis0.10and0.90(usingmachinehoursasthemeasureofusage).Thus,FinausesninetimesthemachiningresourcesasElegant.Setupcostsaresimilarlydistorted.Theproductsuseanequalnumberofsetupshours.Yet,ifdirectlabordollarsareused,thentheElegantbriefcasereceivesthreetimesmoremachiningcoststhantheFinabriefcase.16

3.Overheadrate=$21,000/5,000=$4.20perMHrElegant:($4.20=$0.70perbriefcaseFina:($4.20=$6.30perbriefcaseThiscostassignmentappearsmorereasonablegiventherelativedemandseachproductplacesonmachineresources.However,onceafirmmovestoamultiproductsetting,usingonlyoneactivitydrivertoassigncostswilllikelyproduceproductcostdistortions.Productstendtomakedifferentdemandsonoverheadactivities,andthisshouldbereflectedinoverheadcostassignments.Usually,thismeanstheuseofbothunit-andnonunit-levelactivitydrivers.Inthisexample,thereisaunit-levelactivity(machining)andanonunit-levelactivity(settingupequipment).Theconsumptionratiosforeach(usingmachinehoursandsetuphoursastheactivitydrivers)areasfollows:Machining

Elegant0.10

Fina0.90

(500/5,000and4,500/5,000)Setups

0.50

0.50

(100/200and100/200)Setupcostsarenotassignedaccurately.Twoactivityratesareonebasedonmachinehoursandtheotheronsetuphours:Machinerate:$18,000/5,000=$3.60perMHrSetuprate:$3,000/200=$15persetuphourCostsassignedtoeachproduct:Machining:$3.60$3.60Setups:$15TotalUnitsUnitoverheadcost

Elegant$1,8001,500$3,300÷3,000$1.10

Fina16,2001,50017,700÷3,000$5.904ElegantUnitoverheadcost：

[9000+3000+18000*500/5000+3000/2]/3000=$5.1FinaUnitoverheadcost：4–5

$1.

Deluxe

Percent

RegularPercentPriceCost

$900576

100%64

$750100%6008017

Unitgrossprofit$32436%$15020%Totalgrossprofit:($324$32,400,000($150

$120,000,0002.

Calculationofunitoverheadcosts:Deluxe

gularUnit-level:Machining:$200100,000$200300,000

$20,000,000$60,000,000Batch-level:Setups:$3,000$3,000

900,000600,000Packing:$20100,000$20400,000

2,000,0008,000,000Product-level:Engineering:$4050,000$40100,000

2,000,0004,000,000Facility-level:Providingspace:$1200,000$1800,000Totaloverhead$25,100,000$73,400,000Units÷100,000

÷Overheadperunit$251$91.75DeluxePercentRegularPercentPrice$900100%$750.00100%Cost780*87***574.50**77***Unitgrossprofit$12013%***$175.5023%***Totalgrossprofit:($120

$12,000,000($175.50*$529+$251**$482.75+$91.75

$140,400,0003.Usingactivity-basedcosting,amuchdifferentpictureofthedeluxeandregularproductsemerges.Theregularmodelappearstobemoreprofitable.Perhapsitshouldbeemphasized.18

1.

JIT

Non-JITSalesaAllocation

$12,500,000750,000

$12,500,000750,000a$125100,000,where$125=$100+($1000.25),and100,000istheaverageordersizetimesthenumberofordersb

0.50$1,500,0002.Activityrates:Orderingrate=$880,000/220=$4,000persalesorderSellingrate=$320,000/40=$8,000persalescallServicerate=$300,000/150=$2,000perservicecallJITNon-JITOrderingcosts:$4,000$800,000$4,000$80,000Sellingcosts:$8,000

160,000$8,000Servicecosts:$2,000200,000$2,000

160,000100,000Total$1,160,000$340,00Forthenon-JITcustomers,thecustomercostsamountto$750,000/20=$37,500perorderundertheoriginalallocation.Usingactivityassignments,thisdropsto$340,000/20=$17,000perorder,adifferenceof$20,500perorder.Foranorderof5,000units,theorderpricecanbedecreasedby$4.10perunitwithoutaffectingcustomerprofitability.Overallprofitabilitywilldecrease,however,unlessthepriceforordersisincreasedtoJITcustomers.3.ItsoundsliketheJITbuyersareswitchingtheirinventorycarryingcoststoEmerywithoutanysignificantbenefittoEmery.Emeryneedstoincreasepricestoreflecttheadditionaldemandsoncustomer-supportactivities.Furthermore,additionalpriceincreasesmaybeneededtoreflecttheincreasednumberofsetups,purchases,andsoon,thatarelikelyoccurringinsidetheplant.EmeryshouldalsoimmediatelyinitiatediscussionswithitsJITcustomerstobeginnegotiationsforachievingsomeofthebenefitsthataJITsuppliershouldhave,suchaslong-termcontracts.Thebenefitsoflong-term19

contractingmayoffsetmostoralloftheincreasedcostsfromtheadditionaldemandsmadeonotheractivities.4–71.Suppliercost:First,calculatetheactivityratesforassigningcoststosuppliers:Inspectingcomponents:$240,000/2,000=$120persamplinghourReworkingproducts:$760,500/1,500=$507perreworkhourWarrantywork:$4,800/8,000=$600perwarrantyhourNext,calculatethecostpercomponentbysupplier:Suppliercost:Purchasecost:$23.50400,000$21.501,600,000Inspectingcomponents:$12040$1201,960Reworkingproducts:$50790$5071,410Warrantywork:$600400$6007,600TotalsuppliercostUnitssuppliedUnitcost

Vance$9,400,0004,80045,630240,000$9,690,430÷400,000$24.23*

Foy$34,400,000235,200714,8704,560,000$39,910,070÷1,600,000$24.94**RoundedThedifferenceisinfavorofVance;however,whenthepriceconcessionisconsidered,thecostofVanceis$23.23,whichislessthanFoy’scomponent.LumusshouldacceptthecontractualoffermadebyVance.4–7Concluded2.Warrantyhourswouldactasthebestdriverofthethreechoices.Usingthisdriver,therateis$1,000,000/8,000=$125perwarrantyhour.Thecostassignedtoeachcomponentwouldbe:VanceFoy20

Lostsales:$125400$1257,600UnitssuppliedIncreaseinunitcost*Rounded$0.075perunit

$50,000$50,000÷$0.13*

$950,000$950,000÷1,600,000$0.59*CategoryII:$45/1,000=$0.045perunitCategoryIII:$45/1,500=$0.03perunitCategoryI,whichhasthesmallestbatches,isthemostundercostedofthethreecategories.Furthermore,theunitorderingcostisquitehighrelativetoCategoryI’ssellingprice(9to15percentofthesellingprice).Thissuggeststhatsomethingshouldbedonetoreducetheorder-fillingcosts.3.Withthepricingincentivefeature,theaverageordersizehasbeenincreasedto2,000unitsforallthreeproductfamilies.Thenumberofordersnowprocessedcanbecalculatedasfollows:Orders=[(60050,000)+(1,000+(1,500=45,000Reductioninorders=100,000–45,000=55,000Stepsthatcanbereduced=55,000/2,000=27(roundingdowntonearestwholenumber)Therewereinitially50steps:100,000/2,000Reductioninresourcespending:Step-fixedcosts:Variableactivitycosts:

$50,00027=$1,350,000$2055,000=1,100,000$2,450,000预算9-4Norton,Inc.SalesBudgetFortheComingYearModelUnitsPriceTotalSalesLB-150,400$29.00$1,461,600LB-219,80015.00297,000WE-625,20010.40262,08021

WE-7WE-8WE-9Total

17,82010.00178,2009,60022.00211,2004,00026.00104,000$2,514,080二、1.Raylene’sFlowersGiftsProductionBudgetforGiftBasketsForSeptember,October,November,andDecemberSept.Oct.Nov.Dec.Sales200150180250Desiredendinginventory15182510Totalneeds215168205260Less:Beginninginventory20151825Unitsproduced2.Raylene’sFlowersandGiftsDirectMaterialsPurchasesBudgetForSeptember,October,andNovemberFruit:Sept.Oct.Nov.Production195153187(lbs.)11

Neededforproduction195153187Desiredendinginventory8912Needed203162200Less:Beginninginventory1089Purchases193154190Smallgifts:Sept.Oct.Nov.Production195153187(items)5

55Neededforproduction975765935Desiredendinginventory383468588Needed1,3581,2331,523Less:Beginninginventory488383468Purchases8708501,055Cellophane:Sept.Oct.Nov.Production195153187(feet)33Neededforproduction585459561Desiredendinginventory23028135322

3

Needed815740914Less:Beginninginvent