会计学-企业决策的基础-答案.doc

管理会计作业（chpter6-2)Cae16 P77 16、5Aa、（1）iret mteiasurhaed $ 410，0 （2）Direct marial use： Mteralsnvetory， bginning of $ 2,000 dd： Prchae ret mtrials 410,000 C f irect maerils ailable for ue 42，0 Lss： Matera invenoy， ear 26，000 Cost of iecmerialsue 46，00 （3） Pments ofdirect abor payros $ 189，0 （4) iret lbor ostsigned to puto $ 192，000 （5)Total maufacuing coss: Dirematrialsused parta（2) 406，000 Diect lborcs 192,000 afacturing overead 393,600 otal maufactring costs 991，60 （6）Cst offinid os maufactured： Woki presiveory， begnning fye$ ,00 Ad： Tta manfaturig costs ar a (5） 991,0 Cos of algds in press uringth yer ，600 Les： Wor in proess vetor, end ofyear 9，00 Ct of finishd goods manufacture 987，60 （7）Cost o goos sold: Beinninventoryof finis god $ 8，00 dd:Cos of nisegoods manufactur pat a (6) 987,0 st of god availabl forsale$ ，02，600 Les： Edi inentoy of finsed god 25，000 Cot fossold $ ，000,600 （8）Totl inenory： Mterial nvnoy $ 2，00 Work in process ivetory ，000 inshd goods invento 25,00 ot nven $ 0,00 b、HILLSDLE MNUFACTURINGORP、 Scedle of theCost fnshed Gds Mnufture Fo te ear nded cemr31, 20_ Wok in proessinenty， beggofyear $ 5，00 Add： Manufctingostassigto ctn: irect materials used part a(2) $ 406,000 Directlabor 192,00 Mnfcuring vrad 393， Toal manfacturig ts 991,600 ost of al godsin procs durin te year $ 996，600Less: Wk in process， ed f ea ,000 ost o nshedgoods aufactrd ,600 hapter16 P6 16、B、Puf dire mateias 360，000 b、Cost ofdirec mterilused： trils ventory,begnnio yar $ 1，0 Add：urcass f dir materils 30，00 Cot o mteials avalable for use $ 37，00 Less： Materials nvenory，d of yar 14,000 ost o diect matrials ued$ 64，00 c、 Die lborproll pi durng the year $ 2，00 d、 Die laor cos assined to producto 23，000、 verha costs rgthyea $ 0，0 nits in theactvty bse (dirctlbr ot） 230，00 read statd as a erceaef iret labo costs （400，000230,000）14 f、 Diet materas ued （prt b） 364,0 iret labor cots aignedto productio 2，000 Maufacturng ovehdapplied toproucion 400,00 Toal mnfactig coss harge towrk i proess $ 994,00 g、 Cots of fnishedoods manufacture: Work n pocess ieo, begning of ear $ 20,000 Add： Totlmanfcturi costs（part） 994，000 Cot of allodin prce urth year $ 1,01,000 Les:Ct ofwork in process invnr， edof year 2,00 os o finishe goodsmanufctured 99，000、ost of os sold: Beginnninntor of fiihe goos 98,000 Ad:Cst of finshe goods mauctre（ar ） 9，00 tf godsvaiae for sale ,08,000 Less： Ed nenooffnihe goods 11，000 Cot of goods sod $ 977， 、 Totl invenoat ar-n: Materils nvntry 14，000 Worin poss inventr 2,000 Finishdgds inventor 10,00 Total nntry 14,000 Caer 17 P0 17、3Aa、Dpartnt On ovehad apcatin rae ase onmachine-ho：Mauactrng Overead42，00=5 permahinehourache-or2,00Departmen Twoera applicain ate basedon irect bor urs：Manfcuring Overead37，500 =$22、0 pedirelabrhouirect Labo Hour15，00 b、ob no、 58: De、 OneDet、TwoTota Drect mateas $ 0,100 7，600 17，700 Dirct labr 6，50 1,100 27，600 Manufacuing overhad: 750 machinehos 35 pr our 26，50 6,20 70diec ohors22、50 e hr 6,6 1，650 Total cot ofjob o、 58 $ 88,0 c、 ral ourna Cst o Goods old 8,200 Fiished Go Inentor ，200 Toerd cotof ood l（jobno、58) oCity Fuur、 counsceivable （City Fuitr） 147，00 Sales ，00 To rcor revee rom le toCity Furniture、 d、 Dep、OeDept、o Acuamaufacurng verheafr nry $ 39，01 $ 6，540 anufacturingovrhead apple bs： 1，100 cinehour 5 per hour 38,50 1，20diec labor hour $22、50 per hr 27，000 Undrapplid manufacturing ovheadept、 One 10 Overaplidmanufacurig ovrhadept、 Two $ 46Cater7 P805 1、8、Bgetd mufactuin overea 24，600 dged dieclborhur (DL） 2，50 anfcuig ovrhead pplication re 、84 pe DH Manufaturig overheadallcated sing DLHBaic CunkCstom Cuts 5,000 bags 0、01DLH perbg $9、4 per DLH$ 4,920 0,00 cses 0、10DH percas $、84pe DLH 1，0 b、Perentofco driver asigd toeah product neBsic ChksCustom Cus Kilatthour： Bsc Cunks （90，00 W 10，000W） CstmCuts （10，000 KWH 00,0 KWH）10 Machn hos： BasicChunks （160H 200 NH)80% stom Cts(40MH 200 MH）0 Squrefeetocp： Bsichunks（60，000Sq、Ft、 ,00 S、 Ft、）75 Cuto Cut (0,000 q、 Ft、 0,000 S、 F、） 5 irect lbo hs： Basic Chunks （50 DLH 2，00 DLH)20% CusomCuts (2，00 H 2，500DLH) 80% Manuatuing vrhea aloaed un ABCBai ChnksCustomCutsUtlitis cos pol （using KH as costdriver）： Bsic Chuks（90，00） 7,200 Custom uts （1% $8,00) $ 0 Mntnance cos o（usin MH asa cost driver）： asic ns (80 $1,00） 00 Cusom uts (0 1，000) $ 200 Derecition cot ool （usingq、 t、 s a ost diver）: Bsichs（5 $15,00） $ 11，25 Custom Cu（25 $15,000)$ 3，70 Miscellaneuscstpool (using DLH as a ctdrver)： asic Chn （20% $6) $ 20 Customu (8 6） 80 Tooerheadallote o eacpuct line usingAB 19,70 ，230 c、tl aufactung costs alocaed t eachproduct lneBic ChunkCustomCutDiect Labr: Basic Chks （50,00 ags 2er DLH 0、01 D）$ 6，000 Custo Cuts （20,0 caes 12 pe L 0、10 DLH) $ 24,00 Drect Maerials: Basic Chuns（50,00 gs pr ag) 10,0 utom Cuts (20,0 ces 4 r case） 0，00 ManufaturingOverha （alocate usng AC): ac Chnks (fom patb) $ 19,70 Custom Cuts （fromrt b) 5,2 Ttal o allocated usnBC$ 2,370 109,30 、The ustom tprductlineis vy lbor inesv i parit th BasiCunksouct lin、 Ths, te pans curre pactice of usigdct borurs oalcat vehe eslt inte assimen o iprpotiont amunt f tal vrhead to the usto Cuts prduct in、 f priinecsio seta afxedpercageaove the anfaturin cts ssigned to eahproduct， te Csm Ctroduc line s orpricedi he maktplaewhehe Basic hk prodct lieisurrnly re tan artiiiall lowrice in the mrketplae、 Thsrobabl explinswhy sales f asi hnks remain rong whlesales f Custo Cts are onthe dclie、e、ebenefis e pa would chive by impementng n activitybased sting system include：（1） ette denifiation of is ratigeffcenci，(2）a better undesandingof its ovehea ststuure，(3) a beterundestandingof the ourcreqirmes f each pduct lin，(4） tpotento incease e sling pricefsCnks toaki parblt peii ras and pssiby do s withouhving to sarifice sgiicant mark share， and （)te ailty toderasehe slli pice o Cum Cus wiot hvngto sariice roduct quity、hap 1 P835 18、1B、 x、 18、jobcostng （ach projct f a ntuctio anyi uniu）b、ot joadrocess coti （istitutnal clietsmayreresentuque jobs)c、jcoting (eact f euipme is uniuely deine dmnufctured)、proe stng （th dhouses aunifomy maufaured i hgvolue)、pross cting (the viminsad suppemes are ifory maufacure inigh oles)Captr P84 18、3APatI、 PhysialFooa Units Ins: Beining WIP 0 Started4，00Dishwashers to accuto,00 Outut: Untsletd4，00 ning IP -Dihwashers aconted for,000 art I、 quivalnt UitDrctMatriasConversinot aedn mothy input: eginnngWP - -0- Units starte 4，004，00Euivaen nitsof inpt 4,00，0 Basedon monthly outut： Units pleted 4,0004，000 ndng WI -0 -0uivalen uit outpt 4,00,00 Part I、ost Per uivalnUnitTotal ntCstDirect Materils onverson CotsCostsfrom Tub Deatnt150，00030，00Costs from Moor artme 96，000 24，00 OTAL $，00054，00 Divde by equilent unit ,000 4，00 Csts per euivalet nit$5、00 $ 61、5$ 13、50 Part 、 oa s AssgnmeTotal CsDirect aeralsonveio Coss Costs to accountfor： Cot o bgingWIP 0 Cosadeduring e perid 300，00 Tl cot count fr$300,00 ossaconed for： osto goodtansfered Begnnn WIP lst perid$ -0- 0- -0Beinning I his perid -0 -0Starte ad pled 00,000 246，000 5，000ota cost tasfered$，0 $26,000$4，000 Ad eng P 0 0-Totlostcountedor$00，00 $246,000 $54,0 a4，00 U $1、0 = $246，00b4,000 E 3、50 $54，000Chapter8 P845 1、2Ba、(1）$49 （$12,00 + $8，0+ 54,000） 6,0 nts(）$19 （480，000 + 108，00+，00) 6，000 unit(3）158 （ +19)(4）$32 （$192，000 6,00 uits）（5)18 (108，0 6,00 unt）、I vaatig heoveral efficency of the EginDepartmen， aagemen oul t te mntlyer-unt ostirrd by hat earmet, ich is hecost asebin nd installing a egn ($0inpart a）、hapter 2 918 0、Aa、equird contibution margn per uni Budted opetnne 20，0 Fxdcos 50，000 otal equired crbution mrin $ 80，000 Numbr funts e podue nd sod 0,00 Reqired contribution margn r unt ($80,000 50,0 uits) 16 Reued sale priper uit: equird contribution ariperunit 1Variae sts and epnse runt 84 Ttal reqired unitlesce $ 100 b、rek-Even Sales olu（in uts） =Fixe CotsCnriutio argin er Ut=40，0 $16 =33，750 unis c、Mag f sfety t 0,00 units: Sales volum a 50，000 its ($00 ，000 unts)