管理会计作业（chapter16-20）Chapter 16 P757 16.5A
Chapter 16 P761 16.4B
Chapter 17 P802 17.3A
a. Department One overhead application rate
based on machine-hours:
Manufacturing
Overhead =
$420,000
= $35 per machine-hour
Machine-Hours 12,000
Department Two overhead application rate based on direct labor hours:
Manufacturing
Overhead
= $337,500
=
$22.50 per direct labor
hour
Direct Labor
Hours 15,000
Chapter 17 P805 17.8A
d . Th
e Custom Cuts product line is very labor intensive in comparison to the Basic Chunks product line. Thus, the company’s current practice o
f usin
g direct labor hours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to eac
h product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.
e . The benefits the company would achieve by implementing an activity-based costing system include: (1) a better identification o
f its operatin
g inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of eac
h product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.
Chapter 18 P835 18.1
B. Ex.
18.1 a
.
job costing (each project of a construction company is unique)
b
.
both job and process costing (institutional clients may represent unique jobs)
c
.
job costing (each set of equipment is uniquely designed and manufactured)
d
.
process costing (the dog houses are uniformly
manufactured in high volumes)
e
.
process costing (the vitamins and supplements are
uniformly manufactured in high volumes)
Chapter 18 P841 18.3A
•Beginning WIP
•Started
•Units completed
•Ending WIP
•Beginning WIP
•Units started
•Units completed •Ending WIP
•Cost of beginning WIP
•Cost added during the period
•Cost of goods transferred
•Add ending WIP
a4,000 EU $61.50 =
$246,000
b4,000 EU $13.50 = $54,000
Chapter 18 P845 18.2B
a(1$49 [($192,000 + $48,000 + $54,000) ÷6,000 units]
. )
(2
)
$109 [($480,000 + $108,000 + $66,000) ÷6,000 units]
(3
)
$158 ($49 + $109)
(4
)
$32 ($192,000 ÷6,000 units)
(5
)
$18 ($108,000 ÷6,000 units)
b . In evaluating the overall efficiency of the Engine Department, management would look at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).
Chapter 20 P918 20.1A
d . No. With a unit sales pric
e o
f $94, the break-even sales volume in units is 54,000 units:
Unit contribution margin = $94 - $84 variable costs = $10
Break-even sales volume (in units) =
$540,000
$10
= 54,000 units
Unless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not
enable Thermal Tent to break even. Chapter 20 P918 20.2A
Chapter 20 P920 20.6A
Sales volume required to maintain current operating income:
Sales
Volume Fixed Costs + Target Operating
Income
Unit Contribution Margin
$390,000 + $350,000
= $20,000 units
$37。