会计学-企业决策的基础答案

会计学-企业决策的基础答案（总

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管理会计作业(chapter16-20)Ch叩ter16P757a.(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. HILLSDALEMANUFACTURINGCORP.ScheduleoftheCostofFinishedGoodsManufacturedFortheYearEndedDecember31,20Workinprocessinventory,beginningofyear$ 5,000Add:Manufacturingcostsassignedtoproduction:Directmaterials$ 406,000

used[parta(2)1Directlabor192,000Manufacturingoverhead393,600991,600TotalmanufacturingcostsCostofallgoodsinprocessduringtheyear$ 996,600Less:Workinprocess,endofyear9,000Costoffinishedgoodsmanufactured$ 987,600P761a.Purchasesofdirectmaterials$ 360,000, Costofdirectmaterialsused:b.Materialsinventory,beginningofyear$ 18,000Add:Purchasesofdirectmaterials360,000Costofmaterialsavailableforuse$ 378,000Less:Materialsinventory,endofyear14,000Costofdirectmaterialsused$ 364,000Directlaborpayrollspaidduringtheyearc.$ 225,000」 Directlaborcostsassignedtoproductiond.$ 230,000Overheadcostsduringtheyeare.$ 400,000Unitsintheactivitybase(directlaborcosts)230,000Overheadstatedasapercentageofdirectlaborcosts($400,000+$230,000)174%Directmaterialsused(partb)1.$ 364,000Directlaborcostsassignedtoproduction230,000Manufacturingoverheadappliedtoproduction400,000Totalmanufacturingcostschargedtoworkinprocess$ 994,000Costsoffinishedgoodsmanufactured:g.Workinprocessinventory,beginning$ 20,000

ofyearAdd:Totalmanufacturingcosts(partf)994,000Costofallgoodsinprocessduringtheyear$1,014,000Less:Costofworkinprocessinventory,endofyear25,000Costoffinishedgoodsmanufactured$ 989,000. Costofgoodssold:h.Beginninginventoryoffinishedgoods$98,000Add:Costoffinishedgoodsmanufactured(partg)989,000Costofgoodsavailableforsale$1,087,000Less:Endinginventoryoffinishedgoods110,000Costofgoodssold$ 977,000i.Totalinventoryatyear-end:Materialsinventory$14,000Workinprocessinventory25,000Finishedgoodsinventory110,000Totalinventory$ 149,000P802a.DepartmentOneoverheadapplicationratebasedonmachine-hours:a.ManufacturingOverhead= $420,000 =$35permachine-hourMachine-Hours12,000Machine-Hours12,000DepartmentTwooverheadapplicationratebasedondirectlaborhours:ManufacturingOverhead

DirectLaborHours$337,500

ManufacturingOverhead

DirectLaborHours$337,500

15,000$perdirectlaborhourb. Jobno.58:Dept.OneDept.TwoTotalDirectmaterials$ 10,100$ 7,600$ 17,700Directlabor16,50011,10027,600Manufacturingoverhead:750machine-hoursx$35perhour26,25026,250740directlaborhoursx$perhour16,65016,650Totalcostofjobno.58$ 88,200c.GeneralJournalCostofGoodsSold88,200FinishedGoodsInventory88,200Torecordcostofgoodssold(jobno.58)toCityFurniture.AccountsReceivable(CityFurniture)147,000Sales147,000TorecordrevenuefromsaletoCityFurniture.d.Dept.OneDept.TwoActualmanufacturingoverheadforJanuary$ 39,010$ 26,540Manufacturingoverheadappliedtojobs:1,100machine-hoursx$35perhour38,5001,200directlaborhoursx$perhour27,000Underappliedmanufacturingoverhead—Dept.One$ 510Overappliedmanufacturingoverhead—Dept.Two$ 460

Chapter17P805a.Budgetedmanufacturingoverhead$ 24,600Budgeteddirectlaborhours(DLH)・2,500Manufacturingoverheadapplicationrate$perDLHManufacturingoverheadallocatedusingDLHBasicChunksCustomCuts50,000bagsxDLHperbagx$perDLH$ 4,92020,000casesxDLHpercasex$perDLH$ 19,680b.PercentofcostdriverassignedtoeachproductlineBasicChunksCustomCutsKilowatthours: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%ManufacturingoverheadallocatedusingABCBasicChunksCustomCutsUtilitiescostpool(usingKWHasacostdriver):BasicChunks(90%x$8,000)$ 7,200CustomCuts(10%x$8,000)$ 800Maintenancecostpool(usingMHasacostdriver):BasicChunks(80%x$1,000)$ 800CustomCuts(20%x$1,000)$ 200Depreciationcostpool(usingSq.Ft.asacostdriver):BasicChunks(75%x$15,000)$ 11,250CustomCuts(25%x$15,000)$ 3,750Miscellaneouscostpool(usingDLHasacostdriver):BasicChunks(20%x$600)$ 120CustomCuts(80%x$600)$ 480Totaloverheadallocatedtoeachproductlineusing$ 19,370$ 5,230ABCc.TotalmanufacturingcostsallocatedtoeachproductlineBasicChunksCustomCutsDirectLabor:BasicChunks(50,000bagsx$12perDLHxDLH)$ 6,000CustomCuts(20,000casesx$12perDLHxDLH)$ 24,000DirectMaterials:BasicChunks(50,000bagsx$2perbag)$ 100,000CustomCuts(20,000casesx$4percase)$ 80,000ManufacturingOverhead(allocateusingABC):BasicChunks(frompartb)$ 19,370CustomCuts(frompartb)$ 5,230TotalcostallocatedusingABC$ 125,370$ 109,230TheCustomCutsproductlineisverylaborintensiveincomparisontotheBasicChunksproductline.Thus,thecompany'scurrentpracticeofusingdirectlaborhourstoallocateoverheadresultsintheassignmentofadisproportionateamountoftotaloverheadtotheCustomCutsproductline.Ifpricingdecisionsaresetasafixedpercentageabovethemanufacturingcostsassignedtoeachproduct,theCustomCutsproductlineisoverpricedinthemarketplacewhereastheBasicChunksproductlineiscurrentlypricedatanartificiallylowpriceinthemarketplace.ThisprobablyexplainswhysalesofBasicChunksremainstrongwhilesalesofCustomCutsareonthedecline.Thebenefitsthecompanywouldachievebyimplementinganactivity-basedcostingsysteminclude:(1)abetteridentificationofitsoperatinginefficiencies,(2)abetterunderstandingofitsoverheadcoststructure,(3)abetterunderstandingoftheresourcerequirementsofeachproductline,(4)thepotentialtoincreasethesellingpriceofBasicChunkstomakeitmorecomparabletocompetitivebrandsandpossiblydosowithouthavingtosacrificesignificantmarketshare,and(5)theabilitytodecreasethesellingpriceofCustomCutswithouthavingtosacrificeproductquality.Chapter18P835Ex.a.jobcosting(eachprojectofaconstructioncompanyisunique)bothjobandprocesscosting(institutionalclientsmayrepresentuniquejobs)jobcosting(eachsetofequipmentisuniquelydesignedandmanufactured)processcosting(thedoghousesareuniformlymanufacturedinhighvolumes)processcosting(thevitaminsandsupplementsareuniformlymanufacturedinhighvolumes)Chapter18P841PartI.PhysicalFlowInputs:??BeginningWIP??StartedDishwasherstoaccountforOutputs:??Unitscompleted??EndingWIPDishwashersaccountedforTotalUnits-04,0004,0004,000-04,000PartII.EquivalentUnitsBasedonmonthlyinput:DirectMaterialsConversionCosts??BeginningWIP??UnitsstartedEquivalentunitsofinputBasedonmonthlyoutput:??Unitscompleted??EndingWIPEquivalentunitsofoutput-04,0004,0004,000-0--04,0004,0004,000? -0-4,0004,000PartIII.CostPerEquivalentUnitCostsfromTubDepartmentCostsfromMotorDepartmentTOTALDividebyequivalentunitsCostsperequivalentunitTotalUnitCostDirectMaterialsConversionCosts$$150,000?96,000$246,000???+4,000$$30,00024,000$54,000?+4,000$PartIV.TotalCostAssignmentCoststoaccountfor:TotalCostsDirectMaterialsConversionCosts

$ -0-300,000$300,000$ -0-$ -0-$ -0--0--0--0-?300,000246,000a54,000b$300,000$246,000$54,000???-0--0--0-$300,000$246,000$54,000??CostofbeginningWIP??CostaddedduringtheperiodTotalcosttoaccountforCostsaccountedfor:??CostofgoodstransferredBeginningWIPlastperiodBeginningWIPthisperiodStartedandcompletedTotalcosttransferred??AddendingWIPTotalcostaccountedfora4,000EU@$=$246,000b4,000EU@$=$54,000Ch叩ter18P845(1)$49[($192,000+$48,000+$54,000)+6,000units]⑵$109[($480,000+$108,000+$66,000)+?6,000units]$158($49+$109)$32($192,000+6,000units)$18($108,000+6,000units)InevaluatingtheoverallefficiencyoftheEngineDepartment,managementwouldlookatthemonthlyper-unitcostincurredbythatdepartmentwhichisthecostofassemblingandinstallinganengine($109inparta).Chapter20P918Requireda.contributionmarginperunitBudgetedoperatingIncome$ 260,000Fixedcosts540,000Totalrequiredcontributionmargin$ 800,000Numberofunitstobeproducedandsold50,000Requiredcontributionmarginperunit($800,000+$50,000units)$ 16Requiredsalespriceperunit:Requiredcontributionmarginperunit$ 16Variablecostsandexpensesperunit84Totalrequiredunitsalesprice$ 100—FixedCostsb.Break-EvenSalesVolume(inunits)=ContributionMarginperUnit_ $540,000= $1633,750

=unitsMarginofsafetyatc'50,000units:Salesvolumeat50,000units($100x50,000units)$5,000,000Less:Break-evensalesvolume($100x$33,750units)3,375,000Marginofsafety$1,625,000OperatingIncomeat50,000units:Marginofsafety$1,625,000Contributionmarginration($100-$84)+$100.16OperatingIncome($1,625,000x.16)$ 260,000d.No.Withaunitsalespriceof$94,thebreak-evensalesvolumeinunitsis54,000units:Unitcontributionmargin=$94-$84variablecosts=$10Break-evensalesvolume(inunits)= $540,00010

$10=54,000unitsUnlessThermalTenthastheabilitytomanufacture54,000units(orlowerfixedand/orvariablecosts),settingtheunitsalespriceat$94willnotenableThermalTenttobreakeven.Ch叩ter20P918a.Salespriceperunit:Budgetedcots$2,250,000Add:Budgetedoperatingincome900,000Budgetedsalesrevenue$3,150,000Salespriceperunit($3,150,000+30,000units)$ 105b.(1)Totalfixedcosts:Manufacturingoverhead($720,000x75%)$540,000Sellingandadminstrativeexpenses($600,000x80%)480,000Totalfixedcosts$1,020,000(2)Variablecostsandexpensesperunit:Directmaterials$ 21Directlabor10Manufacturingoverhead($24x25%)6Sellingandadministrativeexpense($20x20%)4Totalvariablecostsperunit$ 41(3)Unitcontributionmargin:Salespriceperunit$ 121Less:Variablecostsperunit[from(2)141Unitcontributionmargin$ 80(4)Numberof