管理会计示范性双语课件习题04

1、PAGE PAGE 65叭CHAPTER矮 4版ACTIVIT隘Y-BASED把 COST M把ANAGEME把NT SYST案EMS八TRUE/FA岸LSE跋1.耙吧Simply 挨because矮 activi拌ty-base熬d costi百ng syst哎ems emp摆loy mor拜e activ叭ity cos稗t drive拔rs, the暗y provi奥de more把 accura柏te prod埃uct cos绊ts than安 tradit耙ional s叭ystems.败熬a.拔叭True半瓣b.氨吧False疤2.安霸A top-s捌elling 氨product

2、碍 might 安actuall捌y resul翱t in lo奥sses fo鞍r the c疤ompany.佰坝a.白耙True按拌b.巴巴False安3.坝盎Traditi氨onal sy皑stems a办re like霸ly to u袄ndercos百t compl挨ex prod板ucts wi埃th lowe俺r produ败ction v岸olume.跋盎a.盎案True霸柏b.氨叭False懊4.笆袄Using m绊ultiple斑 unit-l罢evel co爸st driv肮ers gen办erally 隘constit耙utes an瓣 effect搬ive act绊iv

3、ity-b哀ased co胺st syst翱em.笆疤a.拜叭True邦氨b.啊巴False扳5.矮碍The Coo澳per Pen背 Compan艾y case 搬in the 半text pr盎ovides 奥an illu绊stratio霸n of wh拌y facto矮ries pr稗oducing阿 a more芭 varied扮 mix of唉 produc稗ts have佰 higher般 costs 癌than fa巴ctories埃 produc傲ing onl绊y a nar俺row ran傲ge of p盎roducts芭.敖邦a.板胺True邦半b.安靶False澳6.

4、阿邦Product傲 lines 跋that pr傲oduce d扳ifferen傲t varia芭tions (背models,埃 styles阿, or co巴lors) o皑ften re奥quire s佰peciali笆zed act案ivities靶 that t敖ranslat佰e into 霸lower s蔼upport 白costs f癌or each坝 produc扮t line.板八a.哀拌True阿艾b.扳班False唉7.胺扳Special氨ized en皑gineeri百ng draw柏ings, q哎uality 捌specifi碍cations八 and te拜s

5、ting, 靶invento盎ried ma办terials肮, and m鞍aterial袄 contro翱l syste耙ms are 艾example袄s of ac斑tivitie哀s that 胺equate 安to grea佰ter sup颁port co啊sts. 岸拌a.摆懊True胺爱b.疤哀False蔼8.阿碍For act办ivity-b八ased co背st syst案ems, ac埃tivity 岸costs a鞍re assi蔼gned to靶 produc暗ts in t把he prop跋ortion 稗of the 澳demand 阿they pl挨ace on

6、 盎activit爱y resou稗rces. 盎叭a.按哀True矮捌b.拌柏False半9.捌矮An acti伴vity-ba把sed cos芭ting sy蔼stem is鞍 necess跋ary for搬 costin挨g servi斑ces tha拜t are s癌imilar.爱板a.碍俺True疤胺b.把白False澳10.澳碍ABC sys盎tems se扳ek a co碍st allo扒cation 癌base th版at has 佰a cause白-and-ef八fect re哀lations皑hip wit罢h costs岸 in the啊 cost p靶ool.盎唉a.

7、板皑True艾坝b.扮按False邦11.阿埃In gene版ral, th稗e selec跋tion of癌 activi叭ty cost碍 driver稗s requi斑res mak爱ing tra巴de-offs般 betwee颁n accur氨acy and八 the co芭st of m凹easurem啊ent.百搬a.袄斑True奥笆b.按百False氨12.芭案The sel岸ection 邦of acti半vity co案st driv熬ers req八uires m罢aking c跋hoices 霸related按 to the爸 usage 鞍of tran安sactio

8、n隘 driver哀s, dura办tion dr阿ivers, 熬and int败ensity 暗drivers捌.把凹a.霸版True办搬b.佰笆False盎13.胺佰Reducin鞍g the n盎umber o拜f produ敖ction r爸uns pro疤vides a傲n econo埃mic ben疤efit ev矮en thou袄gh reso埃urces r伴emain a哀t the s奥ame lev盎el.艾八a.案奥True叭疤b.斑隘False斑14.佰板An easy半 way to袄 implem爱ent an 邦effecti吧ve acti败vity-ba吧

9、sed cos俺ting sy伴stem is百 to buy翱 a prep捌ackaged霸 ABC so芭ftware 靶package敖.艾昂a.癌颁True袄袄b.按板False癌15.颁坝Activit案y-based唉 costin拜g helps巴 to ide半ntify v拜arious 拌activit扒ies tha蔼t expla扮in why 岸costs a斑re incu罢rred.敖拜a.背白True胺靶b.拌按False哎16.邦哀ABC rev袄eals op靶portuni澳ties fo挨r impro翱ving th白e way w啊ork is 澳

10、done.耙把a.办蔼True澳傲b.唉埃False扒17.百吧Using a斑ctual d蔼river q澳uantiti背es rath鞍er than败 practi艾cal cap埃acity t扒o assig版n produ芭ct cost安s can l暗ead to 氨improve扒ments i罢n produ癌ct cost熬s.肮背a.敖绊True哀艾b.摆跋False办18. 白疤Practic按al capa吧city is碍 used a绊s the d瓣enomina案tor for般 activi挨ty driv伴er calc摆ulation背s to a

11、v扳oid dis蔼tortion扒s cause吧d by th稗e assig爱nment o安f exces澳s capac般ity cos案ts to t佰he prod敖ucts. 隘爸a.佰傲True翱唉b.八耙False澳19.按扒Unused 扮capacit袄y shoul肮d be tr靶eated a爸s a gen搬eral co邦st to b肮e share案d acros佰s all p败roduct 吧lines.班胺a.芭办True叭颁b.伴隘False碍20.瓣伴Cost dr捌iver ra艾tes cal半culated背 using 八actual 案

12、work pe碍rformed氨 includ把e an al拜locatio跋n for t颁he cost盎 of res皑ources 懊used an班d for u扒nused c碍apacity佰.案爱a.芭班True佰凹b.百摆False埃21.颁胺Assigni瓣ng sell霸ing and胺 distri埃bution 版costs t蔼o produ班ct line澳s is be岸coming 拔more im翱portant爱 becaus搬e of cu艾stomer 啊request暗s for c罢ustomiz芭ed serv版ices.拔巴a.瓣懊True矮

13、坝b.阿敖False凹22.扒坝The cos扮ts of m拜arketin稗g, sell隘ing, an袄d distr案ibution拌 expens疤es have碍 been d版ecreasi颁ng rapi吧dly in 把recent 熬years.啊矮a.跋爸True版哎b.斑唉False百23. 按办Custome半rs who 霸demand 氨low pri按ces and笆 custom斑ized se稗rvices 奥are the白 most p摆rofitab阿le cust般omers.笆敖a.熬捌True八岸b.唉癌False扳24.矮挨In gene绊r

14、al, se芭rvice c扳ompanie肮s are i矮deal ca吧ndidate奥s for a爸ctivity安-based 哀costing案.翱把a.板氨True背白b.笆暗False坝25.跋氨For ser背vice or捌ganizat扳ions, a扮ctivity癌-based 阿cost sy敖stems c皑larify 鞍appropr把iate co懊st assi捌gnments拔 and he搬lp to i半dentify暗 the pr百ofitabi耙lity of罢 variou版s servi懊ce acti袄vities.疤 摆伴a.扒碍Tr

15、ue案般b.佰搬False阿26.吧罢The mos靶t succe袄ssful A霸BC proj芭ects oc碍cur whe吧n a cle拔ar busi跋ness pu叭rpose e般xists f疤or buil按ding th扳e ABC m笆odel.碍斑a.傲俺True案俺b.袄唉False瓣27.佰扳When th办e ABC s暗ystem h肮as a po把or mode爱l desig搬n, ABC 颁can sti敖ll over哀come th矮e barri耙ers to 扳impleme背ntation安 and pr盎ovide a安n effec芭t

16、ive sy阿stem.傲搬a.巴按True挨盎b.拔百False敖28.扒巴An acti癌vity-ba拌sed cos扒ting sy班stem is唉 meant 氨to perf罢orm the肮 role o吧f opera岸tional 阿control坝 as wel碍l as to案 provid俺e the b敖asis fo埃r costi扳ng inve暗ntory f阿or fina懊ncial r芭eportin艾g.瓣傲a.扮拜True跋叭b.傲吧False叭29.佰吧Even wh哎en the 绊ABC pro拌ject is癌 initia罢ted fro罢

17、m the f埃inance 半group, 拔a multi凹functio疤nal pro般ject te瓣am shou耙ld be f邦ormed.按巴a.笆吧True扮笆b.板敖False安30.百霸ABC sys扳tems al熬ways pr版ovide d胺ecision懊-making矮 benefi败ts that斑 exceed案 implem办entatio矮n costs哎.扮澳a.板疤True般斑b.芭翱False啊MULTIPL隘E CHOIC扮E板31.摆邦Activit懊y-based胺 costin霸g (ABC)肮 can el唉iminate岸 cost

18、 d佰istorti阿ons bec绊ause AB扮C:暗懊a.矮绊develop拌s cost 熬drivers啊 that h案ave a c斑ause-an般d-effec伴t relat艾ionship爱 with t白he acti芭vities 绊perform伴ed 疤傲b.爱颁establi斑shes mu癌ltiple 唉cost po案ols艾拔c.斑懊elimina啊tes pro吧duct va案riation把s癌敖d.熬阿recogni罢zes int皑eractio碍ns betw暗een dif败ferent 罢departm癌ents in啊 assign奥

19、ing sup邦port co跋sts 挨32.班唉Traditi唉onal co把st syst伴ems dis矮tort pr阿oduct c安osts be爱cause:邦昂a.安懊they do吧 not kn敖ow how 般to iden傲tify th颁e appro巴priate 矮units败坝b.颁肮excess 坝capacit碍y costs奥 are ig百nored霸霸c.奥斑they em盎phasize隘 financ按ial acc隘ounting袄 requir叭ements佰肮d.颁拌they ap癌ply ave绊rage su办pport c耙osts

20、 to伴 each u吧nit of 八product霸33.案肮Unit-le懊vel cos拜t drive靶rs in t叭raditio板nal cos斑t syste芭ms dist蔼ort pro挨duct co艾sts bec跋ause th碍ey:唉班a.白稗assume 板that al半l suppo哎rt acti唉vities 罢affect 肮all pro办ducts唉氨b.挨班recogni凹ze spec阿ific ac昂tivitie背s that 傲are req笆uired t隘o produ捌ce a pr皑oduct靶唉c.拜哎do not 艾cons

21、ist巴ently r背ecord c版osts挨俺d.澳搬fail to胺 measur斑e the c暗orrect 稗amount 俺of tota班l costs阿 for al肮l produ昂cts拜34.捌佰Smaller伴 cost d摆istorti百ons occ翱ur when哎 the tr鞍adition跋al syst皑ems un伴it-leve般l assig半nments 胺and the癌 altern拜ative a隘ctivity绊 cost d爸river a昂ssignme熬nts:背哎a.安唉are dif氨ferent 爱in prop摆orti

22、on 碍to each碍 other 啊板b.爱版are sim爸ilar in叭 propor阿tion to邦 each o跋ther跋霸c.柏癌are mor捌e diffe熬rent th肮an alik绊e靶拔d.叭八use the哀 same c拔ost dri傲ver uni鞍ts 白35.拔蔼The use昂 of uni般t-relat版ed meas唉ures to挨 assign疤 suppor阿t costs按 is mor吧e likel碍y to:翱碍a.拜伴underco颁st high八-volume叭 produc熬ts拌扒b.班版underco耙st spe

23、c笆ialty l阿ow-volu哎me prod爸ucts瓣熬c.吧拌underco澳st comp扒lex pro哎ducts跋稗d.坝叭Both (b按) and (伴c) are 澳correct般. 澳36.扒安Mislead傲ing cos摆t numbe把rs are 俺MOST li埃kely th拌e resul搬t of mi扮salloca唉ting:袄暗a.爱瓣direct 扒materia安l costs把矮b.板斑direct 矮manufac坝turing 岸labor c瓣osts扮伴c.般芭support阿 costs澳扮d.哎佰All of 澳the abo

24、奥ve are 胺correct挨.笆37.敖柏Overcos伴ting of埃 a prod爸uct is 埃MOST li败kely to懊 result爸 from:癌半a.办吧misallo柏cating 皑direct 邦labor c败osts叭版b.艾安overpri奥cing th稗e produ办ct癌鞍c.埃斑underco爱sting a懊nother 昂product扳癌d.皑版underst扳ating t按otal pr半oduct c敖osts稗38.盎斑Underco瓣sting a皑 partic半ular pr霸oduct m拌ay resu安lt in:埃

25、蔼a.皑耙loss of吧 market捌 share凹笆b.版案lower p芭rofits耙霸c.盎昂operati拌ng inef佰ficienc跋ies疤矮d.背般underst哀ating t爸otal pr澳oduct c艾osts俺39.败拔It is i啊mportan八t that 斑the pro伴duct co俺sts ref啊lect as巴 much o笆f the d昂iversit袄y and c癌omplexi八ty of t拔he manu斑facturi氨ng proc巴ess so 笆that:绊坝a.罢袄product皑 costs 版will re坝f

26、lect t案heir re澳lative 把consump盎tion of背 resour扒ces安翱b.坝稗better 斑informa跋tion re盎lated t扒o resou搬rce con半straint哀s can b哀e captu拌red and叭 commun拔icated 靶俺c.笆唉there i扮s less 俺likelih岸ood of 唉cost di矮stortio罢ns伴板d.瓣案All of 安the abo扮ve are 胺correct凹.扳40.八袄Activit艾y-based败 costin半g (ABC)耙 can el伴iminate芭

27、 cost d版istorti奥ons bec罢ause AB埃C:暗瓣a.罢佰develop扒s cost 爸drivers邦 that d叭irectly哀 link t傲he acti袄vities 昂perform绊ed to t安he prod傲ucts ma拌nufactu班red 稗班b.摆靶establi颁shes mu瓣ltiple 罢cost po埃ols拜白c.蔼伴employs矮 capaci案ty-rela坝ted cos艾t drive爸rs绊隘d.绊氨recogni懊zes int爱eractio办ns betw吧een dif捌ferent 靶departm盎e

28、nts in啊 assign捌ing sup熬port co八sts 氨41.摆邦Differe颁nt prod拔ucts co半nsume d蔼ifferen败t propo爱rtions 胺of supp懊ort cos靶ts beca隘use of 氨differe邦nces in靶 all of佰 the fo癌llowing扒 EXCEPT啊:哎白a.暗芭sales p案rices罢绊b.百拔custome熬rs cus疤tomizat霸ion spe凹cificat芭ions皑翱c.班霸setup t胺imes拔板d.隘盎product斑 design疤42.爸绊Which o按f

29、 the f安ollowin跋g is a 跋sign th啊at an A袄BC syst百em may 懊be usef哎ul?颁俺a.耙疤There a耙re smal矮l amoun白ts of s奥upport 俺costs.稗绊b.霸办Product败s make 耙diverse坝 demand白s on re跋sources癌 becaus板e of di瓣fferenc扮es in v捌olume, 拜process案 steps,扳 batch 哀size, o鞍r compl拔exity.百耙c.疤稗Product碍s a com办pany is白 less s翱uite

30、d t傲o produ摆ce and 背sell sh啊ow smal芭l profi凹ts.巴皑d.肮盎Operati蔼ons thr搬oughout柏 the pl巴ant are耙 fairly俺 simila扒r.皑43.鞍癌Units o吧f produ芭ction a罢re most拌 approp爸riate a翱s a sup唉port as稗signmen八t base 办when:皑稗a.瓣稗it is a翱 servic版e depar癌tment 半袄b.蔼翱only on艾e produ邦ct is m绊anufact巴ured拜懊c.拌艾direct 阿labor

31、c霸osts ar碍e low挨熬d.氨碍factori扮es prod版uce a c扒omplex 拔and var耙ied mix靶 of pro版ducts 胺44.绊扒Product班 lines 叭that pr办oduce d胺ifferen暗t varia爸tions (坝models,巴 styles背, or co背lors) o啊ften re八quire s袄peciali凹zed act懊ivities搬 that t芭ranslat八e into:爸氨a.案敖lower s艾upport 稗costs f啊or each盎 produc罢t line肮摆b.矮半de

32、cisio跋ns to d盎rop pro稗duct va拜riation班s肮半c.绊肮more fa稗vorable懊 direct扮 labor 把cost ra把tios蔼版d.败袄more su百pport c凹osts fo翱r each 伴product鞍 line 班45.白巴When a 安company翱 manufa敖ctures 版a varie叭ty of c稗omplex 扳product凹s, seve爸ral uni凹t-level颁 cost d斑rivers 隘can cap昂ture th斑e compl按exity a挨nd dive鞍rsity o霸f

33、 proce班sses:案皑a.哎鞍always跋熬b.哎芭frequen案tly癌唉c.昂搬infrequ百ently癌癌d.熬拔never靶46.皑颁Greater耙 suppor靶t costs蔼 are as笆sociate跋d with:般蔼a.巴霸special敖ized en挨gineeri扳ng draw般ings捌佰b.摆阿quality叭 specif艾ication邦s and t啊esting 绊癌c.胺背invento肮ried ma袄terials柏 and ma叭terial 笆control绊 system败s把白d.鞍俺All of 奥the abo靶ve a

34、re 白correct爱.皑47.靶安A compa跋ny prod皑uces th俺ree pro氨ducts; 按if one 唉product安 is ove昂rcosted安 then:跋盎a.罢般one pro坝duct is稗 underc板osted半靶b.八唉one or 哎two pro笆ducts a澳re unde扮rcosted蔼昂c.案伴two pro巴ducts a傲re unde碍rcosted捌案d.岸拌no prod八ucts ar碍e under吧costed败48.败哎The goa翱l of a 皑properl阿y const爸ructed 拜ABC

35、sys摆tem is 案to:笆艾a.暗白have th碍e most 班accurat靶e cost 拌system败拜b.肮案identif埃y more 白indirec哀t suppo暗rt cost霸s吧吧c.袄胺develop班 the be艾st cost傲 system案 for an哎 econom拜ically 肮reasona扒ble cos岸t翱扮d.搬办have se笆parate 柏allocat阿ion rat班es for 霸each de皑partmen巴t暗49.熬捌Designi白ng an a靶ctivity袄-based 挨cost sy耙stem i

36、n熬cludes:败邦a.扮阿classif翱ying as肮 many c般osts as背 indire懊ct cost拔s as is蔼 feasib盎le俺靶b.胺俺creatin挨g as ma邦ny cost柏 pools 艾as poss阿ible癌八c.阿暗identif奥ying th袄e activ伴ities i靶nvolved澳 in a p班rocess爱搬d.氨笆seeking懊 a broa爱der foc按us rath阿er than搬 detail奥50.凹扒Design 凹of an a坝ctivity伴-based 瓣cost sy瓣stem re艾qu

37、ires 翱that:邦爸a.八阿the job拜 bid pr隘ocess b芭e redes巴igned绊拜b.摆碍resourc稗e costs捌 be lin熬ked to 哎the act奥ivities跋 perfor笆med爸吧c.板皑the cos安t of ac蔼tivitie奥s be li扳nked to芭 cost o暗bjects坝霸d.邦靶Both (b拌) and (半c) are 挨correct胺. 败51.艾芭Which o稗f the f盎ollowin佰g state安ments a白bout ac疤tivity-拜based c坝osting 安is

38、NOT 暗true?碍罢a.瓣疤ABC is 哎useful 挨for all佰ocating绊 market皑ing and吧 distri拔bution 拌costs.搬奥b.捌熬ABC is 伴more li熬kely to傲 result昂 in maj版or diff熬erences鞍 from t矮raditio拌nal cos扒ting sy盎stems i疤f the f捌irm man吧ufactur矮es only叭 one pr拜oduct r艾ather t捌han mul八tiple p俺roducts案.爸般c.靶哎ABC see靶ks to d隘istingu埃i

39、sh bat懊ch-rela按ted, pr啊oduct-s办ustaini啊ng, and鞍 facili暗ty-sust爸aining 芭costs, 按especia把lly whe绊n they 案are not柏 propor跋tionate靶 to one俺 anothe坝r.敖按d.稗瓣ABC dif八fers fr暗om trad矮itional昂 costin哎g syste唉ms in t颁hat pro熬ducts a稗re not 按cross-s靶ubsidiz爸ed.敖THE FOL芭LOWING 昂INFORMA白TION AP癌PLIES T吧O QUEST爸I

40、ONS 52霸 AND 53版.稗Cannady耙 produc巴es six 癌product搬s. SR6 耙costs $拌168.00 白per uni傲t under稗 their 胺traditi邦onal co拔st syst昂em usin瓣g one c袄ost dri摆ver. An搬 analys斑is of t霸he acti昂vities 捌and the白ir cost板s revea板led tha氨t three把 cost d靶rivers 版would b扳e used 摆under t白he new 埃ABC sys拌tem. Th败e new c坝ost

41、 of 拔SR6 was安 determ按ined to懊 be $17半8.00 pe爸r unit.昂52.懊百The tot隘al amou扒nt of s奥upport 霸costs a案ssigned敖 to pro扮duct SR拜6 using澳 the tr扳adition拌al meth拌od is _唉_稗_ the 挨total a耙mount a疤ssigned败 using 埃ABC.隘傲a.半傲more th挨an 肮败b.袄邦less th柏an俺拌c.胺柏identic唉al to罢奥d.颁把indeter爸minate 隘from邦53.把盎Given t笆h

42、is cha阿nge in 扳the cos碍t: 巴搬a.俺奥SR翱6唉s costi鞍ng resu柏lts und艾er the 唉new sys叭tem dep伴end on 熬the ade跋quacy a坝nd qual白ity of 艾the est百imated 柏cost dr凹ivers a伴nd cost熬s used 耙by the 翱system.哀般b.扮瓣SR6 wil拔l now c版ommand 罢a highe啊r sales颁 price.哀鞍c.跋敖SR6 has艾 benefi瓣ted fro矮m the n啊ew syst啊em.肮白d.皑爱SR6

43、is 叭definit捌ely mor埃e accur挨ately c叭osted.盎THE FOL哎LOWING 班INFORMA搬TION AP艾PLIES T巴O QUEST安IONS 54岸 THROUG盎H 56.半Merrima叭n Compa伴ny prov胺ides th佰e follo败wing AB败C costi拔ng info扳rmation挨: 吧熬Activit八ies拜摆T盎otal Co鞍sts捌扳Activit疤y-cost 氨drivers昂颁Account澳 inquir板y hours拔疤$400,00把0版斑10,000 叭hours拔鞍Account

44、胺 billin胺g lines败吧$280,00敖0疤埃4,000,0皑00 line矮s搬爸Account岸 verifi挨cation 奥account安s阿斑$150,00叭0拜扒40,000 艾account爸s哀把Corresp坝ondence捌 letter奥s爱鞍$ 50,0艾00白挨4,000 l疤etters暗捌 To邦tal cos搬ts扳瓣$880,00班0芭懊安The abo般ve acti稗vities 哎are use颁d by De袄partmen坝ts A an搬d B as 瓣follows隘:搬昂啊Departm氨ent A傲颁Departm胺ent B白

45、肮Account袄 inquir八y hours埃癌2,000 h稗ours癌皑4,000 h把ours袄摆Account版 billin叭g lines啊巴400,000懊 lines袄鞍200,000板 lines吧瓣Account靶 verifi挨cation 安account盎s鞍暗10,000 拔account翱s矮胺8,000 a案ccounts熬疤Corresp背ondence癌 letter斑s扳傲1,000 l艾etters翱熬1,600 l啊etters昂54.笆伴How muc岸h of th昂e accou伴nt inqu颁iry cos百t will 背be assi

46、搬gned to霸 Depart伴ment A?般鞍a.百办$80,000哀暗b.隘鞍$400,00般0爱唉c.袄爸$160,00半0拜佰d.案胺None of半 the ab哎ove is 哀correct颁.懊55.挨捌How muc跋h of ac霸count v胺erifica蔼tion co熬sts wil把l be as鞍signed 澳to Depa瓣rtment 捌A?半邦a.氨懊$30,000胺胺b.班伴$37,500八瓣c.傲绊$150,00邦0盎暗d.扳背$10,000矮56.搬拔How muc坝h of th袄e total岸 costs 按will be隘 assig

47、n拔ed to D俺epartme坝nt A?阿伴a.皑胺$158,00班0唉板b.奥佰$80,000捌芭c.扒熬$224,00背0唉岸d.埃办$880,00叭0鞍THE FOL按LOWING 捌INFORMA按TION AP办PLIES T肮O QUEST阿IONS 57案 AND 58熬.肮Barnes 佰Corpora柏tion ma蔼nufactu佰res two暗 models凹 of off隘ice cha绊irs: a 巴standar班d and a拌 deluxe扒 model.板 The fo白llowing扒 activi艾ty and 背cost in盎formati案

48、on has 拔been co半mpiled.疤罢艾Number 绊of斑般Number 懊of叭熬Number 熬of哀班Product背肮Setups叭挨Compone白nts叭瓣Direct 俺Labor H叭ours吧柏Standar绊d扳盎22搬岸8敖八375疤般Deluxe瓣氨28坝澳12八凹225案敖Overhea扳d costs摆百$20,000柏肮$40,000背57.半氨Assume 拜a tradi案tional 案costing斑 system绊 applie鞍s the $碍60,000 澳of over啊head co办sts bas吧ed on d耙irect l

49、安abor ho阿urs. Wh般at is t安he tota半l amoun百t of ov搬erhead 按costs a安ssigned霸 to the白 standa埃rd mode昂l?百敖a.皑案$24,800案扒b.邦背$35,200岸捌c.昂矮$37,500傲吧d.扳八$22,500版58.胺艾Number 罢of setu扮ps and 绊number 白of comp搬onents 安are ide艾ntified按 as act埃ivity-c蔼ost dri板vers fo颁r overh傲ead. As搬suming 案an acti阿vity-ba版sed cos

50、袄ting sy佰stem is八 used, 盎what is碍 the to罢tal amo胺unt of 百overhea佰d costs班 assign伴ed to t把he stan拌dard mo敖del?埃跋a.板瓣$24,800唉熬b.疤鞍$35,200办霸c.扳挨$37,500芭懊d.佰疤$22,500稗THE FOL敖LOWING 版INFORMA俺TION AP疤PLIES T罢O QUEST傲IONS 59摆 THROUG邦H 63.靶Granber鞍ry Ente哀rprises班 has id捌entifie板d three把 cost p暗ools to奥 all

51、oca阿te over芭head co颁sts. T按he foll鞍owing e叭stimate稗s are p昂rovided阿 for th伴e comin拔g year:邦白Cost Po盎ol耙摆Overhea瓣d Costs拌叭Cost dr按iver哀罢Activit隘y level挨傲Supervi胺sion of白 direct柏 labor芭昂$320,00暗0佰凹Direct 坝labor-h把ours按安800,000稗般Machine伴 mainte跋nance拜白$120,00碍0败隘Machine疤-hours癌百960,000安背Facilit阿y rent鞍

52、挨$200,00拜0笆耙Square 芭feet of巴 area板扳100,000般斑绊Total o扒verhead矮 costs板搬$640,00哎0蔼斑柏The acc罢ounting芭 record案s show 八the Mos拔sman Jo懊b consu隘med the扳 follow鞍ing res澳ources:哀背Cost dr败iver翱伴Actual 拔level癌柏Direct 颁labor-h熬ours吧爱200搬盎Machine白-hours唉昂1,600熬瓣Square 挨feet of办 area癌耙50靶59.捌胺If dire班ct labo傲r-ho

53、urs艾 are co蔼nsidere奥d as th艾e only 八overhea懊d cost 案driver,敖 what i佰s the s佰ingle c俺ost dri半ver rat隘e for G胺ranberr佰y Enter爸prises?扒鞍a.扮熬$0.50 p颁er dire百ct labo叭r-hour百八b.霸佰$0.80 p佰er dire疤ct labo扳r-hour蔼耙c.岸安$0.40 p扮er dire百ct labo阿r-hour柏拌d.疤八$1.20 p版er dire班ct labo凹r-hour百60.靶扮Using d白irect l巴abo

54、r-ho班urs as 拌the onl暗y overh挨ead cos哎t drive搬r, what奥 is the阿 amount爱 of ove稗rhead c芭osts al拜located碍 to the柏 Mossma扒n Job?拔吧a.奥皑$160碍扒b.般阿$120盎扳c.绊拌$240颁盎d.斑胺$125拔61.捌败If Gran摆berry E邦nterpri澳ses use癌s the t阿hree ac胺tivity 把cost po佰ols to 拔allocat隘e overh唉ead cos靶ts, wha鞍t are t半he acti坝vity-co鞍st

55、driv按er rate八s for s氨upervis敖ion of 俺direct 碍labor, 唉machine案 mainte背nance, 八and fac拜ility r隘ent, re邦spectiv跋ely?奥懊a.蔼癌$0.60 p爱er dlh,般 $0.025柏 per mh柏, $0.80绊 per sq办 ft隘皑b.翱鞍$1.25 p稗er dlh,罢 $0.25 把per mh,岸 $0.50 捌per sq 斑ft皑颁c.版笆$0.40 p捌er dlh,拔 $0.05 按per mh,啊 $0.20 罢per sq 岸ft癌半d.扒岸$0.40 p跋er d

56、lh,坝 $0.125扮 per mh捌, $2 pe懊r sq ft熬62.矮芭Using t办he thre案e cost 肮pools t胺o alloc霸ate ove盎rhead c斑osts, w罢hat is 澳the tot袄al amou阿nt of o矮verhead办 costs 碍to be a败llocate半d to th扒e Mossm埃an Job?凹岸a.安坝$200坝跋b.肮背$380按案c.翱埃$675昂柏d.唉胺$170胺63.昂把Which m搬ethod o皑f alloc案ation p隘robably懊 best e矮stimate芭s actu

57、a懊l overh胺ead cos颁ts used伴? Why?跋跋a.哎八Single 熬direct 唉labor-h敖ours co熬st driv疤er, bec坝ause it碍 is bes袄t to al爸locate 岸total c翱osts un佰iformly搬 to ind阿ividual肮 jobs.唉佰b.肮绊Single 叭direct 扮labor-h哎ours co哀st driv斑er, bec吧ause it拌 is eas白iest to隘 analyz癌e and i熬nterpre邦t.俺埃c.败搬Three a敖ctivity拜-cost d皑ri

58、vers,版 becaus坝e it be白st refl吧ects th坝e relat懊ive con白sumptio疤n of re懊sources岸.耙哎d.拔艾Three a岸ctivity凹-cost d跋rivers,捌 becaus板e produ扳ct cost蔼s can b般e signi氨ficantl伴y cross凹-subsid埃ized.傲THE FOL板LOWING 盎INFORMA碍TION AP拌PLIES T吧O QUEST癌IONS 64皑 THROUG啊H 68.啊Ernstin版g Print昂ers has笆 contra坝cts to 摆com

59、plet敖e weekl艾y suppl埃ements 肮require叭d by fo奥rty-six爱 custom哎ers. Fo办r the y搬ear 200百5, manu肮facturi懊ng over颁head co扳st esti绊mates t半otal $4暗20,000 颁for an 案annual 岸product奥ion cap败acity o搬f 12 mi班llion p八ages.罢For 200把5 Ernst阿ing Pri矮nters h摆as deci拌ded to 白evaluat百e the u背se of a矮ddition哎al cost稗

60、pools.绊 After 唉analyzi瓣ng manu盎facturi霸ng over疤head co唉sts, it把 was de斑termine叭d that 埃number 邦of desi白gn chan胺ges, se鞍tups, a皑nd insp斑ections班 are th霸e prima艾ry manu斑facturi哀ng over坝head co版st driv傲ers. Th挨e follo昂wing in挨formati蔼on was 啊gathere昂d durin案g the a班nalysis哎:敖Cost po百ol爸俺Manufac摆turing