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51.Nursinghoursrequiredperyear:424hours364days*=34944*Note:364days=7days52weeksAnnualnursingcost=17$45000+$22500=$787500Costperpatientday=$787500/10000days=$
78.75perdayforeithertypeofpatient
2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalfthen50percentofthecostisassignedtoeachpatientcategory.Thusthecostperpatientdaybypatientcategoryisasfollows:Intensivecare=$393750*/2000days=$
196.88perdayNormalcare=$393750/8000days=$
49.22perday*$525000/2=$262500Thecostassignmentreflectstheactualusageofthenursingresourceandthusshouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghoursperdayasnormalcarepatients.
3.Thesalaryofthenurseassignedonlytointensivecareisadirectlytraceablecost.Toassigntheothernursingcoststhehoursofadditionalusagewouldneedtobemeasured.Thusbothdirecttracinganddrivertracingwouldbeusedtoassignnursingcostsforthisnewsetting.
4.Itwouldbeverydifficulttousedirecttracingforlaundrycosts.Segregatinglaundrybypatientispossiblebutimpractical.Foronethingtheamountoflaundryforeachpatientlikelywouldnotjustifyrunningseparateloads.Furthermoreifweaddtothisthefactthatlaundryalsooperatestoserviceotherareassuchassurgeryandtheemergencyroomthentheimpracticalitybecomesevenmoreevident.Drivertracingisrecommended.Ameasureofusagesuchaspoundsoflaundryismorefeasible.Totallaundrycostsdividedbytotalpoundsoflaundryprovidesaratethatcanbeusedtoassignthelaundrycost.Forthetwopatienttypesthepoundsusedbyeachtypewouldbeneededsothattheratecanbeapplied.Inapracticalsenseasamplecouldbetakenandtheaveragepoundsperpatienttypeperdaycouldbeusedtoassignthecosttoavoidrepetitiveweighing.4–
81.Productcostassignment:Overheadrates:Patterns:$30000/15000=$
2.00perDLHFinishing:$90000/30000=$
3.00perDLHUnitcostcomputation:BackpacksDuffelBagsPatterns:$
2.
000.1$
0.20$
2.
000.2$
0.40Finishing:$
3.
000.
20.60$
3.
000.
41.20Totalperunit$
0.80$
1.
602.Costbeforeadditionofduffelbags:$60000/100000=$
0.60perunitTheassignmentisaccuratebecauseallcostsbelongtotheoneproduct.
3.Activity-basedcostassignment:Stage1:Poolrate=$120000/80000=$
1.50pertransactionStage2:Overheadapplied:Backpacks:$
1.5040000*=$60000Duffelbags:$
1.5040000=$60000*80000transactions/2=40000numberoftransactionshaddoubledUnitcost:Backpacks:$60000/100000=$
0.60perunitDuffelbags:$60000/25000=$
2.40perunit
4.Thisproblemallowsthestudenttoseewhattheaccountingcostperunitshouldbebyprovidingtheabilitytocalculatethecostwithandwithouttheduffelbags.Withthisperspectiveitbecomeseasytoseethebenefitsoftheactivity-basedapproachoverthoseofthefunctional-basedapproach.Theactivity-basedapproachprovidesthesamecostperunitasthesingle-productsetting.Thefunctional-basedapproachusedtransactionstoallocateaccountingcoststoeachproducingdepartmentandthisallocationprobablyreflectsquitewelltheconsumptionofaccountingcostsbyeachproducingdepartment.Theproblemisthesecond-stageallocation.Directlaborhoursdonotcapturetheconsumptionpatternoftheindividualproductsastheypassthroughthedepartments.Thedistortionoccursnotinusingtransactionstoassignaccountingcoststodepartmentsbutinusingdirectlaborhourstoassignthesecoststothetwoproducts.Inasingle-productenvironmentABCoffersnoimprovementinproductcostingaccuracy.Howevereveninasingle-productenvironmentitmaybepossibletoincreasetheaccuracyofcostassignmentstoothercostobjectssuchascustomers.4–
91.Unit-levelcosts$12020000$2400000Batch-levelcosts$80000201600000Product-levelcosts$8000010800000Facility-level$2020000400000Totalcost$
52000002.Unit-levelcosts$12030000$3600000Batch-levelcosts$80000201600000Product-levelcosts$8000010800000Facility-levelcosts400000Totalcost$6400000Theunit-basedcostsincreasebecausethesecostsvarywiththenumberofunitsproduced.Becausethebatchesandengineeringordersdidnotchangethebatch-levelcostsandproduct-levelcostsremainthesamebehavingasfixedcostswithrespecttotheunit-baseddriver.Thefacility-levelcostsarefixedcostsanddonotvarywithanydriver.
3.Unit-levelcosts$12030000$3600000Batch-levelcosts$80000302400000Product-levelcosts$8000012960000Facility-levelcosts400000Totalcost$7360000Batch-levelcostsincreaseasthenumberofbatcheschangesandthecostsofengineeringsupportchangeasthenumberoforderschange.Thusbatchesandordersincreasedincreasingthetotalcostofthemodel.
4.Classifyingcostsbycategoryallowstheirbehaviortobebetterunderstood.Thisinturncreatestheabilitytobettermanagecostsandmakedecisions.4–
101.Overheadrate=$6990000/272500=$
25.65perDLH*Overheadassignment:X-12:$
25.65250000/1000000=$
6.41*S-15:$
25.6522500/200000=$
2.89**RoundednumbersusedthroughoutUnitgrossmargin:X-12S-15Price$
15.93$
12.00Cost
10.68*
6.02**Grossmargin$
5.25$
5.98*Primecosts+Overhead=$
4.27+$
6.41**Primecosts+Overhead=$
3.13+$
2.
892.PoolsDriverPoolRateSetupRuns$240000/300=$800perrunMachineMachinehrs.$1750000/185000=$
9.46/perMHrReceivingOrders$2100000/1400=$1500/perorderEngineeringEngineeringhrs.$2000000/10000=$200/pereng.hourMaterialhandlingMoves$900000/900=$1000/permoveOverheadassignment:X-12S-15Setupcosts:$800100$80000$800200$160000Machinecosts:$
9.461250001182500$
9.4660000567600Receivingcosts:$1500400600000$150010001500000Engineeringcosts:$20050001000000$20050001000000Material-handlingcosts:$1000500500000$1000400400000Totaloverheadcosts$3362500$3627600Unitsproduced÷1000000÷200000Overheadcostperkg$
3.36$
18.14Primecostperkg
4.
273.13Unitcost$
7.63$
21.27Sellingprice$
15.93$
12.00Lessunitcost
7.
6321.27Unitgrossmargin$
8.30$
9.
273.No.ThecostofmakingX-12is$
7.63muchlessthantheamountindicatedbyfunctional-basedcosting.Thecompanycancompetebyloweringitspriceonthehigh-volumeproduct.The$10priceofferedbycompetitorsisnotoutofline.Theconcernaboutsellingbelowcostisunfounded.
4.The$12priceofcompoundS-15iswellbelowitscostofproduction.ThisexplainswhyPearsonhasnocompetitionandwhycustomersarewillingtopay$15apricethatisprobablystillwaybelowcompetitors’quotes.
5.ThepriceofX-12shouldbeloweredtoacompetitivelevelandthepriceofS-15increasedsothatareasonablereturnisbeingearned.5–
31.Overheadrate=$180/$900=
0.20or20%ofdirectlabordollars.ThisratewascalculatedusinginformationfromtheLadanjob;howevertheMyronandCoejobswouldgivethesameanswer.
2.LadanMyronCoeWalkerWillisBeginningWIP$1730$1180$2500$0$0Directmaterials400150260800760Directlabor800900650350900Appliedoverhead16018013070180Total$3090$2410$3540$1220$1840Note:Thisisjustonewayofsettingupthejob-ordercostsheets.Youmightprefertokeepthedetailonthematerialslaborandoverheadinbeginninginventorycosts.
3.SincetheLadanandMyronjobswerecompletedtheothersmuststillbeinprocess.ThereforetheendingbalanceinWorkinProcessisthesumofthecostsoftheCoeWalkerandWillisjobs.Coe$3540Walker1220Willis1840EndingWorkinProcess$6600CostofGoodsSold=Ladanjob+Myronjob=$3090+$2410=$
55004.NamanCompanyIncomeStatementFortheMonthEndedJune3020XXSales
1.5$5500$8250Costofgoodssold5500Grossmargin$2750Marketingandadministrativeexpenses1200Operatingincome$15505–
41.Overheadrate=$470000/50000=$
9.40perMHr
2.DepartmentA:$250000/40000=$
6.25perMHrDepartmentB:$220000/10000=$
22.00perMHr
3.Job#73Job#74Plantwide:70$
9.40=$65870$
9.40=$658Departmental:20$
6.25$
125.0050$
6.25$
312.5050$
221100.0020$
22440.00$
1225.00$
752.50DepartmentBappearstobemoreoverheadintensivesojobsspendingmoretimeinDepartmentBoughttoreceivemoreoverhead.Thusdepartmentalratesprovidemoreaccuracy.
4.Plantwiderate:$250000/40000=$
6.25DepartmentB:$62500/10000=$
6.25Job#73Job#74Plantwide:70$
6.25=$
437.5070$
6.25=$
437.50Departmental:20$
6.25$
125.0050$
6.25$
312.5050$
6.
25312.5020$
6.
25125.00$
437.50$
437.50Assumingthatmachinehoursisagoodcostdriverthedepartmentalratesrevealthatoverheadconsumptionisthesameineachdepartment.Inthiscasethereisnoneedfordepartmentalratesandaplantwiderateissufficient.5–
51.Lastyear’sunit-basedoverheadrate=$50000/10000=$5Thisyear’sunit-basedoverheadrate=$100000/10000=$10LastYearThisYearBikecost:2$20$40$403$123636Overhead:5$5255$1050Total$101$126Pricelastyear=$
1011.40=$
141.40/dayPricethisyear=$
1261.40=$
176.40/dayThisisa$35increaseoverlastyearnearlya25percentincrease.NodoubttheCarsonsarenotpleasedandwouldconsiderlookingaroundforotherrecreationalpossibilities.
2.Purchasingrate=$30000/10000=$3perpurchaseorderPowerrate=$20000/50000=$
0.40perkilowatthourMaintenancerate=$6000/600=$10permaintenancehourOtherrate=$44000/22000=$2perDLHBikeRentalPicnicCateringPurchasing$37000$21000$33000$9000Power$
0.4050002000$
0.404500018000Maintenance$105005000$101001000Other$2110002200022000Totaloverhead$50000$
500003.Thisyear’sbikerentaloverheadrate=$50000/10000=$5Carsonrentalcost=2$20+3$12+5$5=$101Price=
1.4$101=$
141.40/day
4.Cateringrate=$50000/11000=$
4.55*perDLHCostofEstesjob:Bikerentalrate2$
7.50$
15.00Bikeconversioncost2$
5.
0010.00Cateringmaterials
12.00Cateringconversion1$
4.
554.55Totalcost$
41.55*Rounded
5.TheuseofABCgivesMountainViewRentalsabetterideaofthetypesandcostsofactivitiesthatareusedintheirbusiness.AddingLevel4bikeswillincreasetheuseofthemostexpensiveactivitiesmeaningthattherentalratewillnolongerbeanaverageof$5perrentalday.MountainViewRentalsmightneedtosetaLevel4pricebasedontheincreasedcostofboththebikeandconversioncost.6–
71.a.MoldingUnitstoaccountfor:Unitsaccountedfor:BeginningWIP500Transferredout1300Started1000EndingWIP20015001500b.AssemblyUnitstoaccountfor:Unitsaccountedfor:BeginningWIP0Transferredout900Started1300EndingWIP40013001300c.PackagingUnitstoaccountfor:Unitsaccountedfor:BeginningWIP150Transferredout1050Started900EndingWIP
0105010502.Equivalentunits:MoldingAssemblyPackagingMat.Conv.Tr.InMat.Conv.Tr.InMat.Conv.Trans.out13001300900900900105010501050EWIP
20040400160160000150013401300106010601050105010503.MoldingAssemblyPackagingUnitpriordepartmentcost—$
11.50$
13.06Unitmaterialscost$
5.
000.
462.65Unitconversioncost
6.
501.
103.05Totalunitcost$
11.50$
13.06$
18.76Molding:Unitmaterialscost:$2500+$5000/1500=$
5.00Unitconversioncost:$1050+$7660/1340=$
6.50Assembly:Unittransferred-incost:0+$14950/1300=$
11.50Unitmaterialscost:0+$
487.60/1060=$
0.46Unitconversioncost:0+$1166/1060=$
1.10Packaging:Unittransferred-incost:$1959+$11754/1050=$
13.06Unitmaterialscost:$375+$
2407.50/1050=$
2.65Unitconversioncost:$225+$
2977.50/1050=$
3.
054.Molding:Transferredout:1300$
11.50=$14950EndingWIP:200$5+40$
6.50=$1260Assembly:Transferredout:900$
13.06=$11754EndingWIP:400$
11.50+160$
1.56=$
4849.60Packaging:Transferredout:1050$
18.76=$19698EndingWIP:
05.Coststoaccountfor:BWIP+Current=TotalMolding$
3550.00$
12660.00$
16210.00Assembly
0.
0016603.
6016603.60Packaging
2559.
0017139.
0019698.00Costsaccountedfor:Trans.Out+EWIP=TotalMolding$
14950.00$
1260.00$
16210.00Assembly
11754.
004849.
6016603.60Packaging
19698.
000.
0019698.009–
71.Materials:APAQSPAQSPSQ$
3.0546000$346000$348000$2300U$6000FPriceUsageThenewprocesssaves
0.254000$3=$
3000.Thusthenetsavingsattributabletothehigher-qualitymaterialare$6000–$3000–$2300=$
700.Keepthehigher-qualitymaterial!
2.Laborfornewprocess:ARAHSRAHSRSH$70000$106600$106400$4000U$2000URateEfficiencyThenewprocessgains$3000inmaterialsseeRequirement1butloses$6000fromthelaboreffectgivinganetlossof$
3000.Ifthispatternisexpectedtopersistthenthenewprocessshouldbeabandoned.
3.Laborfornewprocessoneweeklater:ARAHSRAHSRSH$62000$106000$106400$2000U$4000FRateEfficiencyIfthisisthepatternthenthenewprocessshouldbecontinued.Itwillsave$260000peryear$500052weeks.Theweeklysavingsof$5000isthematerialssavingsof$3000pluslaborsavingsof$
2000.15–
51.WindsorInc.Variable-CostingIncomeStatementBudgetedforNextYearSales$2646756Lessvariableexpenses:Costofgoodssold$1056693Selling1205101177203Contributionmargin$1469553Lessfixedexpenses:Overhead$610000Sellingandadministrative263500873500Netincome$
5960532.WindsorInc.Variable-CostingIncomeStatementConservativeBudgetforNextYearSales$2597742Lessvariableexpenses:Costofgoodssold$1100722Selling1228501223572Contributionmargin$1374170Lessfixedexpenses:Overhead$610000Sellingandadministrative266000876000Netincome$49817015–
61.AddProductC:ProductAProductBProductCTotalSales$250000$375000$100000$725000Lessvariableexpenses:Costofgoodssold10000025000054000404000Sellingandadmin.20000650001200097000Contributionmargin$130000$60000$34000$224000Less:Directfixedexp.10000550001500080000Productmargin$120000$5000$19000$144000Less:Commonfixedexp.75000Netincome$69000AddProductD:ProductAProductBProductDTotalSales$250000$375000$125000$750000Lessvariableexpenses:Costofgoodssold10000025000081250431250Sellingandadmin.2000065000625091250Contributionmargin$130000$60000$37500$227500Less:Directfixedexp.10000550001125076250Productmargin$120000$5000$26250$151250Less:Commonfixedexp.75000Netincome$76250TherecommendationwouldbetoaddProductDsinceityieldsthegreatestincreaseinnetincome.
2.ProductBshouldbedroppedtoaddProductsCandDbecauseBhasaproductmarginofonly$5000andCandDhaveproductmarginsof$19000and$26250respectively.15–
71.PaperNapkinDiaperandTowelTotalSalesa$550000$787500$1337500Less:Variableexpensesb327250483000810250Contributionmargin$222750$304500$527250Less:Directfixedexpensesc215000110000325000Segmentmargin$7750$194500$202250Less:Commonfixedexpenses130000Netincome$72250aDiapersales:$
5000001.10;Napkinsales:$
7500001.05bDiaperDivision:$425000/$500000=85%.Underproposalvariablecostsarereducedby30%or
0.
70.85=
59.5%.cDiaperDivision:$85000+$25000+$105000TheproposalsifsoundwillincreasethesegmentmarginoftheDiaperDivisionby$17750andshouldbeimplemented.
2.Fran’sproposalswithoutincreasedsales:PaperNapkinDiaperandTowelTotalSales$500000$750000$1250000Less:Variableexpenses297500460000757500Contributionmargin$202500$290000$492500Less:Directfixedexpenses215000110000325000Segmentmargin$12500$180000$167500Less:Commonfixedexpenses130000Netincome$37500IftheincreaseinrevenuesdoesnottakeplacetheDiaperDivisionandcompanywouldloseanextra$
2500.Fran’sproposalswithoutincreasedsalesbutwitha40percentdecreaseinvariablecostsyieldconsiderablybetterresults.16–
51.Salesmix:Squares:$300000/$30=10000unitsCircles:$2500000/$50=50000unitsSalesTotalProductP–V*=P–VMix=CMSquares$30$10$201$20Circles5010405200Package$220*$100000/10000=$10$500000/50000=$10Break-evenpackages=$1628000/$220=7400packagesBreak-evensquares=74001=7400Break-evencircles=74005=
370002.Contributionmarginratio=$2200000/$2800000=
0.
78570.10Revenue=
0.7857Revenue–$1628000Revenue=$
23742163.Newmix:SalesTotalProductP–V=P–VMix=CMSquares$30$10$203$60Circles5010405200Package$260Break-evenpackages=$1628000/$260=6262packagesBreak-evensquares=62623=18786Break-evencircles=62625=31310CMratio=$260/$340*=
0.7647*3$30+5$50=$340revenueperpackage
0.10Revenue=
0.7647Revenue–$
16280000.6647Revenue=$1628000Revenue=$
24492254.IncreaseinCMforsquares15000$20$300000DecreaseinCMforcircles5000$40200000Netincreaseintotalcontributionmargin$100000Less:Additionalfixedexpenses45000Increaseinoperatingincome$55000Gosnellwouldgain$55000byincreasingadvertisingforthesquares.Thisisagoodstrategy.16–
71.Break-evenunits=$300000/$14*=21429*$406000/29000=$14Break-evenindollars=21429$42**=$900018or=$300000/1/3=$900000Thedifferenceisduetoroundingerror.**$1218000/29000=$
422.Marginofsafety=$1218000–$900000=$
3180003.Sales$1218000Variablecosts
0.45$1218000548100Contributionmargin$669900Fixedcosts550000Operatingincome$119900Breakveninu-enits=$550000/$
23.10*=23810Break-eveninsalesdollars=$550000/
0.55**=$1000000*$669900/29000=$
23.10**$669900/$1218000=55%17–
71.CostsforTwoYearsSite1Site2Site3Rent$11400$12000—Partitions20401500—Renovation——$15000Total$13440$13500$15000CostsforThreeYearsSite1Site2Site3Rent$17100$18000—Partitions30601500—Renovation——$15000Total$20160$19500$15000Yesitmatters.IfthecenterexistsfortwoyearsthenSite1isleastexpensive.IfthecenterexistsforthreeyearsSite3isleastexpensive.
2.MEMORANDUMTO:AliceKnappFROM:SiteConsultantRE:NewLocationfortheCenterThreesitesareunderseriousconsiderationforthecenter’slocation.Quantitativelythesitesarerankedasfollows:TwoYearsThreeYearsSite1=$13440Site3=$15000Site2=$13500Site2=$19500Site3=$15000Site1=$20160ClearlyitisimportantforyoutodeterminewhethertheCenterwillcontinuetoservethepeopleofNewkirkfortwomoreyearsorforthreemoreyears.Qualitativefactorsarealsoimportantandarediscussedforeachsiteinturn.Site1:Thelocationofthissiteisagoodoneforthecenterbecauseitiscentrallylocatedandwillbeconvenientforclients.Neighborsincludeanattorneytwoinsuranceagenciesandabailbondagency.ThesebusinessescanbeexpectedtoaccepttheDrugCounselingCenterreadily.Howeverthespaceissomewhatsmallerthantheothersitesandtotalprivacyforclientandcounselorcannotbeensured.Site2:Thissiteisconvenienttocaseworkers’homes.Howeveritissomewhatlessconvenientforclients.Additionallysomestoresinthemallmayresentthelocationofadrugcounselingcenterandfighttoblockyourmovingin.Whileyouwouldnodoubteventuallywinanylegalbattlesthepotentiallegalactionwouldrequiretimeandmoney.ThespaceprovidedbySite2isidealforthecenter’spurposes.Clientprivacywouldbeensured.Privateofficespaceexistsforadministrativeneeds.Site3:ConsiderablymorespaceisprovidedbySite3thanbytheothersites.Currentlyhoweveritisvirtuallyunusable.Itwilltaketimetocompletetherenovation.Duringthattimeperiodthecentermayhavetocancelclientappointmentsand/oroperateoutoftemporaryquarterse.g.thecourthouse.成本管理会计答案。