管理会计英文版课后习题答案

第二章产品成本计算

Exercises

2-1（指教材上的第2章练习第1题，下同）

1.Part#72APart#172C

Steel*$12.00$18.00

Setupcost**6.006.00

Total$_____18.00$24.00

*($1.00X12;$1.00X18)

**($60,000/10,000)

Steelcostisassignedbycalculatingacostperounceandthen

multiplyingthisbytheouncesusedbyeachpart:

Costperounce=$3,000,000/3,000,000ounces

=$1.00perounce

Setupcostisassignedbycalculatingthecostpersetupandthen

dividingthisbythenumberofunitsineachbatch(thereare20

setupsperyear):

Costpersetup=$1,200,000/20

=$60,000

2.Thecostofsteelisassignedthroughthedrivertracingusingthe

numberofouncesofsteel,andthecostofthesetupsisassigned

throughdrivertracingalsousingnumberofsetupsasthedriver.

3.Theassumptionunderlyingnumberofsetupsasthedriveristhat

eachpartusesanequalamountofsetuptime.SincePart#72Auses

doublethesetuptimeofPart#172C,itmakessensetoassignsetup

costsbasedonsetuptimeinsteadofnumberofsetups.This

illustratestheimportanceofidentifyingdriversthatreflectthetrue

underlyingconsumptionpattern.Usingsetuphours[(40x10)+(20x

10)],wegetthefollowingrateperhour:

Costpersetuphour=$1,200,000/600

=$2,000perhour

Thecostperunitisobtainedbydividingeachpart'stotalsetupcosts

bythenumberofunits:

Part#72A=($2,000x400)/100,000=$8.00

Part#172C=($2,000x200)/100,000=$4.00

Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart

#172Chasitsunitcostdecreasedby$2.00.

problems

2-5

1.Nursinghoursrequiredperyear:4x24hoursx364days*=34,944

★Note:364days=7daysx52weeks

Numberofnurses=34,944hrs./2,000hrs.pernurse=17.472

Annualnursingcost=(17x$45,000)+$22,500

=$787,500

Costperpatientday=$787,500/10,000days

=$78.75perday(foreithertypeofpatient)

2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthe

hoursandnormalcaretheotherhalf,then50percentofthecostis

assignedtoeachpatientcategory.Thus,thecostperpatientdayby

patientcategoryisasfollows:

Intensivecare=$393,750*72,000days

=$196.88perday

Normalcare=$393,750/8,000days

=$49.22perday

*$525,000/2=$262,500

Thecostassignmentreflectstheactualusageofthenursing

resourceand,thus,shouldbemoreaccurate.Patientdayswouldbe

accurateonlyifintensivecarepatientsusedthesamenursinghours

perdayasnormalcarepatients.

3.Thesalaryofthenurseassignedonlytointensivecareisadirectly

traceablecost.Toassigntheothernursingcosts,thehoursof

additionalusagewouldneedtobemeasured.Thus,bothdirect

tracinganddrivertracingwouldbeusedtoassignnursingcostsfor

thisnewsetting.

2-6

StatementofCostof

ServicesSold

FortheYearEndedJune30,2006

Directmaterials:

..............................................................................Beginning

inventory..............................................................$300,000

..............................................................................Add:Purchases600,

Materialsavailable$900,

Less:Ending

inventory..............................................................450,000*

Directmaterialsused.........................................$450,000

Directlabor..........................................................12,000,(

Overhead..............................................................1,500,0(

Totalservicecostsadded..................................$13,950,(

Add:Beginningworkinprocess.......................900,000

Totalproductioncosts.......................................$14,850,(

Less:Endingworkinprocess...........................1,500,0(

Costofservicessold..........................................$13.350.(

*Materialsavailablelessmaterialsused

2.Thedominantcostisdirectlabor(presumablythesalariesofthe100

professionals).Althoughlaboristhemajorcostofprovidingmany

services,itisnotalwaysthecase.Forexample,thedominantcost

forsomemedicalservicesmaybeoverhead(e.g.,CATscans).In

someservices,thedominantcostmaybematerials(e.g.,funeral

services).

BellaObraCompany

IncomeStatement

FortheYearEndedJune30,2006

Sales.....................................................................$21,000,(

Costofservicessold..........................................13,350,(

Grossmargin.......................................................$7,650,0(

Lessoperatingexpenses:

..............................................................................Sellingexpenses$900,

..............................................................................Administrative

expenses..............................................................

..................................................................750,000

...............................................................1,650,000

Incomebeforeincometaxes..............................16.000.0(

4.Serviceshavefourattributesthatarenotpossessedbytangible

products:(1)intangibility,(2)perishability,(3)inseparability,and(4)

heterogeneity.Intangibilitymeansthatthebuyersofservicescannot

see,feel,hear,ortasteaservicebeforeitisboughtPerishability

meansthatservicescannotbestored.Thispropertyaffectsthe

computationinRequirement1.Inabilitytostoreservicesmeansthat

therewillneverbeanyfinishedgoodsinventories,thusmakingthe

costofservicesproducedequivalenttocostofservicessold.

Inseparabilitysimplymeansthatprovidersandbuyersofservices

mustbeindirectcontactforanexchangetotakeplace.

Heterogeneityreferstothegreaterchanceforvariationinthe

performanceofservicesthanintheproductionoftangibleproducts.

2-7

1.Directmaterials:

Magazine(5,000x$0.40)$2,000

Brochure(10,000x$0.08)800$2,800

Directlabor:

Magazine[(5,000/20)x$10]$2,500

Brochure[(10,000/100)x$10]1,0003,500

Manufacturingoverhead:

Rent$1,400

Depreciation[($40,000/20,000)x350*]700

Setups600

Insurance140

Power3503,190

Costofgoodsmanufactured$9.490

*Productionis20unitsperprintinghourformagazinesand100

unitsperprintinghourforbrochures,yieldingmonthlymachine

hoursof350[(5,000/20)+(10,000/100)].Thisisalsomonthlylabor

hours,asmachinelaboronlyoperatesthepresses.

2.Directmaterials$2,800

Directlabor3,500

Totalprimecosts$6.300

Magazine:

Directmaterials$2,000

Directlabor2,500

Totalprimecosts$4.500

Brochure:

Directmaterials$800

Directlabor1,000

Totalprimecosts$1.800

Directtracingwasusedtoassignprimecoststothetwoproducts.

3.Totalmonthlyconversioncost:

Directlabor$3,500

Overhead3.190

Total$6.690

Magazine:

Directlabor$2,500

Overhead:

Power($1x250)$250

Depreciation($2x250)500

Setups(2/3x$600)400

Rentandinsurance($4.40x250DLH)*1,1002,250

Total$4.750

Brochure:

Directlabor$1,000

Overhead:

Power($1x100)$100

Depreciation($2x100)200

Setups(1/3x$600)200

Rentandinsurance($4.40x100DLH)*440940

Total$1.940

*Rentandinsurancecannotbetracedtoeachproductsothecosts

areassignedusingdirectlaborhours:$1,540/350DLH=$4.40per

directlaborhour.Theotheroverheadcostsaretracedaccordingto

theirusage.Depreciationandpowerareassignedbyusingmachine

hours(250formagazinesand100forbrochures):$350/350=$1.00

permachinehourforpowerand$40,000/20,000=$2.00permachine

hourfordepreciation.Setupsareassignedaccordingtothetime

required.Sincemagazinesusetwiceasmuchtime,theyreceive

twicethecost:LettingX=theproportionofsetuptimeusedfor

brochures,2X+X=1impliesacostassignmentratioof2/3for

magazinesand1/3forbrochures.

Exercises

3-1

1.ResourceTotalCostUnitCost

Plastic1$10,800$0,027

Directlaborand

variableoverhead28,0000.020

Moldsets320,0000.050

Otherfacilitycosts410,0000.025

Total$48.800$0.122

10.90x$0.03x400,000=$10,800;$10,800/400,000=$0,027

2$0.02x400,000=$8,000;$8,000/400,000=$0.02

3$5,000x4quarters=$20,000;$20,000/400,000=$0.05

4$10,000;$10,000/400,000=$0,025

2.Plastic,directlabor,andvariableoverheadareflexibleresources;

moldsandotherfacilitycostsarecommittedresources.Thecostof

plastic,directlabor,andvariableoverheadarestrictlyvariable.The

costofthemoldsisfixedfortheparticularactionfigurebeing

produced;itisastepcostfortheproductionofactionfiguresin

general.Otherfacilitycostsarestrictlyfixed.

3-3

High(1,400,$7,950);Low(700,$5,150)

V=($7,950-$5,150)/(1,400-700)

=$2,800/700=$4peroilchange

F=$5,150-$4(700)

=$5,150-$2,800=$2,350

Cost=$2,350+$4(oilchanges)

PredictedcostforJanuary=$2,350+$4(1,000)=$6,350

problems

1.High(1,700,$21,000);Low(700,$15,000)

V=(Y2-Y1)/(X2-X1)

=($21,000-$15,000)/(1,700-700)=$6perreceivingorder

F=Y2-VX2

=$21,000-($6)(1,700)=$10,800

Y=$10,800+$6X

2.Outputofspreadsheetregressionroutinewithnumberofreceiving

ordersastheindependentvariable:

Constant4512.98701298698

Std.Err.ofYEst.3456.24317476605

RSquared0.633710482694768

No.of10

Observations

Degreesof8

Freedom

XCoefficient(s)13.3766233766234

Std.Err.ofCoef.3.59557461331427

V=$13.38perreceivingorder(rounded)

F=$4,513(rounded)

Y=$4,513+$13.38X

R2=0.634,or63.4%

Receivingordersexplainabout63.4percentofthevariabilityin

receivingcost,providingevidencethatTracy'schoiceofacost

driverisreasonable.However,otherdriversmayneedtobe

consideredbecause63.4percentmaynotbestrongenoughtojustify

theuseofonlyreceivingorders.

3.Regressionwithpoundsofmaterialastheindependentvariable:

Constant5632.28109733183

Std.Err.ofYEst.2390.10628259277

RSquared0.824833789433823

No.of10

Observations

Degreesof8

Freedom

XCoefficient(s)0.0449642991356633

Std.Err.ofCoef.0.0073259640055344

V=$0,045perpoundofmaterialdelivered(rounded)

F=$5,632(rounded)

Y=$5,632+$0.045X

R2=0.825,or82.5%

Poundsofmaterialdeliveredexplainsabout82.5percentofthe

variabilityinreceivingcost.Thisisabetterresultthanthatofthe

receivingordersandshouldconvinceTracytotrymultiple

regression.

4.Regressionroutinewithpoundsofmaterialandnumberof

receivingordersastheindependentvariables:

Constant752.104072925631

Std.Err.ofYEst.1350.46286973443

RSquared0.951068418023306

No.of10

Observations

Degreesof7

Freedom

XCoefficient(s)0.03338831510969157.14702865269395

Std.Err.ofCoef.0.004955248411983681.68182916088492

Vi=$0,033perpoundofmaterialdelivered(rounded)

V2=$7,147perreceivingorder(rounded)

F=$752(rounded)

Y=$752+$0.033a+$7.147b

R2=0.95,or95%

Multipleregressionwithbothvariablesexplains95percentofthe

variabilityinreceivingcost.Thisisthebestresult.

5-2

Job#57Job#58Job#59

Balance,7/1$22,450$0$0

Directmaterials12,9009,90035,350

Directlabor20,0006,50013,000

Appliedoverhead:

Power7506003,600

Materialhandling1,5003006,000

Purchasing2501,000250

Totalcost$57.850$18.300$58.200

2.EndingbalanceinWorkinProcess=Job#58=$18,300

3.EndingbalanceinFinishedGoods=Job#59=$58,200

4.CostofGoodsSold=Job#57=$57,850

problems

5-3

1.Overheadrate=$180/$900=0.20or20%ofdirectlabordollars.

(ThisratewascalculatedusinginformationfromtheLadanjob;

however,theMyronandCoejobswouldgivethesameanswer.)

LadanMvronCoeWalkerWillis

BeginningWIP$1,730$1,180$2,500$0$0

Directmaterials400150260800760

Directlabor800900650350900

Appliedoverhead160180130____70180

Total$3.090$2.410$3.540$1.220$1.840

Note:Thisisjustonewayofsettingupthejob-ordercostsheets.

Youmightprefertokeepthedetailonthematerials,labor,and

overheadinbeginninginventorycosts.

3.SincetheLadanandMyronjobswerecompleted,theothersmust

stillbeinprocess.Therefore,theendingbalanceinWorkinProcess

isthesumofthecostsoftheCoe,Walker,andWillisjobs.

Coe$3,540

Walker1,220

Willis1,840

EndingWorkinProcess$6.600

CostofGoodsSold=Ladanjob+Myronjob=$3,090+$2,410=

$5,500

4.NamanCompany

IncomeStatement

FortheMonthEndedJune30,20XX

Sales(1.5x$5,500)...................................................................$8,250

Costofgoodssold...................................................................5,500

Grossmargin.............................................................................$2,750

Marketingandadministrativeexpenses.................................1.200

Operatingincome.....................................................................$1.550

5-20

1.Overheadrate=$470,000/50,000=$9.40perMHr

2.DepartmentA:$250,000/40,000=$6.25perMHr

DepartmentB:$220,000/10,000=$22.00perMHr

Job#73Job#74

Plantwide:

70x$9.40=$65870x$9.40=$658

Departmental:

20x$6.25$125.0050x$6.25$312.50

50x$221,100.0020x$22440.00

$1.225.00$752.50

DepartmentBappearstobemoreoverheadintensive,sojobs

spendingmoretimeinDepartmentBoughttoreceivemore

overhead.Thus,departmentalratesprovidemoreaccuracy.

4.Plantwiderate:$250,000/40,000=$6.25

DepartmentB:$62,500/10,000=$6.25

Job#73Job#74

Plantwide:

70x$6.25=$437.5070x$6.25=$437.50

Departmental:

20x$6.25$125.0050x$6.25$312.50

50x$6.25312.5020x$6.25125.00

$437.50$437.50

Assumingthatmachinehoursisagoodcostdriver,thedepartmental

ratesrevealthatoverheadconsumptionisthesameineach

department.Inthiscase,thereisnoneedfordepartmentalrates,and

aplantwiderateissufficient.

5-4

1.Overheadrate=$470,000/50,000=$9.40perMHr

2.DepartmentA:$250,000/40,000=$6.25perMHr

DepartmentB:$220,000/10,000=$22.00perMHr

Job#73Job#74

Plantwide:

70x$9.40=$65870x$9.40=$658

Departmental:

20x$6.25$125.0050x$6.25$312.50

50x$221,100.0020x$22440.00

$1.225.00$752.50

DepartmentBappearstobemoreoverheadintensive,sojobs

spendingmoretimeinDepartmentBoughttoreceivemore

overhead.Thus,departmentalratesprovidemoreaccuracy.

4.Plantwiderate:$250,000/40,000=$6.25

DepartmentB:$62,500/10,000=$6.25

Job#73Job#74

Plantwide:

70x$6.25=$437.5070x$6.25=$437.50

Departmental:

20x$6.25$125.0050x$6.25$312.50

50x$6.25312.5020x$6.25125.00

$437.50$437.50

Assumingthatmachinehoursisagoodcostdriver,thedepartmental

ratesrevealthatoverheadconsumptionisthesameineach

department.Inthiscase,thereisnoneedfordepartmentalrates,and

aplantwiderateissufficient.

5-5

1.Lastyear'sunit-basedoverheadrate=$50,000/10,000=$5

Thisyear'sunit-basedoverheadrate=$100,000/10,000=$10

LastYearThisYear

Bikecost:

2x$20$40$40

3x$123636

Overhead:

5x$525

5x$1050

Total$101$126

Pricelastyear=$101x1.40=$141.40/day

Pricethisyear=$126x1.40=$176.40/day

Thisisa$35increaseoverlastyear,nearlya25percentincrease.No

doubttheCarsonsarenotpleasedandwouldconsiderlooking

aroundforotherrecreationalpossibilities.

Purchasingrate=$30,000/10,000=$3perpurchaseorder

Powerrate=$20,000/50,000=$0.40perkilowatthour

Maintenancerate=$6,000/600=$10permaintenancehour

Otherrate=$44,000/22,000=$2perDLH

BikeRentalPicnicCaterina

Purchasing

$3x7,000$21,000

$3x3,000$9,000

Power

$0.40x5,0002,000

$0.40x45,00018,000

Maintenance

$1Ox5005,000

$10x1001,000

Other

$2x11,00022,00022,000

Totaloverhead$50.000$50.000

3.Thisyear'sbikerentaloverheadrate=$50,000/10,000=$5

Carsonrentalcost=(2x$20)+(3x$12)+(5x$5)=$101

Price=1.4x$101=$141.40/day

4.Cateringrate=$50,000/11,000=$4.55*perDLH

CostofEstesjob:

Bikerentalrate(2x$7.50)$15.00

Bikeconversioncost(2x$5.00)10.00

Cateringmaterials12.00

Cateringconversion(1x$4.55)4.55

Totalcost$41.55

*Rounded

5.TheuseofABCgivesMountainViewRentalsabetterideaofthe

typesandcostsofactivitiesthatareusedintheirbusiness.Adding

Level4bikeswillincreasetheuseofthemostexpensiveactivities,

meaningthattherentalratewillnolongerbeanaverageof$5per

rentalday.MountainViewRentalsmightneedtosetaLevel4price

basedontheincreasedcostofboththebikeandconversioncost.

分步成本法

6-1

1.CuttingSewingPackaging

DepartmentDepartmentDepartment

Directmaterials$5,400$900$225

Directlabor1501,800900

Appliedoverhead7503,600900

Transferred-incost:

Fromcutting6,300

Fromsewing12,600

Totalmanufacturingcost$6.300$12.600$14.625

a.WorkinProcess-Sewing.................6,300

WorkinProcess-Cutting..........6,300

b.WorkinProcess-Packaging...........12,600

WorkinProcess—Sewing..........12,600

c.FinishedGoods...................................14,625

WorkinProcess—Packaging.….14,625

Unitcost=$14,625/600=$24.38*perpair

6-2

1.Unitstransferredout:27,000+33,000-16,200=43,800

2.Unitsstartedandcompleted:43,800-27,000=16,800

3.Physicalflowschedule:

Unitsinbeginningworkinprocess27,000

Unitsstartedduringtheperiod33,000

Totalunitstoaccountfor60.000

Unitsstartedandcompleted16,800

Unitscompletedfrombeginningworkinprocess27,000

Unitsinendingworkinprocess16,200

Totalunitsaccountedfor60.000

4.Equivalentunitsofproduction:

MaterialsConversion

Unitscompleted43,80043,800

Add:Unitsinendingworkinprocess:

(16,200x100%)16,200

(16,200x25%)_____4,050

Equivalentunitsofoutput60.00047.850

6-3

1.Physicalflowschedule:

Unitstoaccountfor:

Unitsinbeginningworkinprocess80,000

Unitsstartedduringtheperiod160.000

Totalunitstoaccountfor240.000

Unitsaccountedfor:

Unitscompletedandtransferredout:

Startedandcompleted120,000

Frombeginningworkinprocess80,000200,000

Unitsinendingworkinprocess40,000

Totalunitsaccountedfor240.000

2.Unitscompleted200,000

Add:UnitsinendingWIPxFractioncomplete

(40,000x20%)&000

Equivalentunitsofoutput208.000

3.Unitcost=($374,400+$1,258,400)/208,000=$7.85

4.Costtransferredout=200,000x$7.85=$1,570,000

CostofendingWIP=8,000x$7.85=$62,800

5.Coststoaccountfor:

Beginningworkinprocess$374,400

IncurredduringJune1,258,400

Totalcoststoaccountfor$1.632.800

Costsaccountedfor:

Goodstransferredout$1,570,000

Goodsinendingworkinprocess62,800

Totalcostsaccountedfor$1.632.800

1、

UnitstOaccountfor:

Unitsinbeginningworkinprocess(25%completed)10000

Unitsstartedduringtheperiod70000

Totalunitstoaccountfor80000

Unitsaccountedfor

Unitscompletedandtransferredout

Startedandcompleted50000

Frombeginningworkinprocess1000060000

Unitsinendingworkinprocess(60%completed)20000

Totalunitsaccountedfor80000

2、

60000+20000X60%=72000(units)

3、

Unitcostformaterials:

49000^51000=5($/unit)

60000+20000

Unitcostforconvension:

2625+78735

=1,13($/unit)

60000+12000

Totalunitcost:

5+1.13=6.13($/unit)

4、

Thecostofunitsoftransferredout:

60000X6.13=367800($)

Thecostofunitsofendingworkinprocess:

20000X5+20000X20%XI.13=113560($)

作业成本法

4-2

1.Predeterminedrat