1、管理会计课后练习答案CHAPTER 2271. Direct materials:Magazine (5,000 $0.40) $ 2,000Brochure (10,000 $0.08) 800 $ 2,800Direct labor:Magazine (5,000/20) $10 $ 2,500Brochure (10,000/100) $10 1,000 3,500Manufacturing overhead:Rent $ 1,400Depreciation ($40,000/20,000) 350* 700Setups 600Insurance 140Power 350 3,190Co
2、st of goods manufactured $ 9,490*Production is 20 units per printing hour for magazines and 100 units per printing hour for brochures, yielding monthly machine hours of 350 (5,000/20) + (10,000/100). This is also monthly labor hours, as machine labor only operates the presses.2. Direct materials $ 2
3、,800Direct labor 3,500Total prime costs $ 6,300Magazine:Direct materials $ 2,000Direct labor 2,500Total prime costs $ 4,500Brochure:Direct materials $ 800Direct labor 1,000Total prime costs $ 1,800Direct tracing was used to assign prime costs to the two products.3. Total monthly conversion cost:Dire
4、ct labor $ 3,500Overhead 3,190Total $ 6,690Magazine:Direct labor $ 2,500Overhead:Power ($1 250) $ 250Depreciation ($2 250) 500Setups (2/3 $600) 400Rent and insurance ($4.40 250 DLH)* 1,100 2,250Total $ 4,750Brochure:Direct labor $ 1,000Overhead:Power ($1 100) $ 100Depreciation ($2 100) 200Setups (1/
5、3 $600) 200Rent and insurance ($4.40 100 DLH)* 440 940Total $ 1,940*Rent and insurance cannot be traced to each product so the costs are assigned using direct labor hours: $1,540/350 DLH = $4.40 per direct labor hour. The other overhead costs are traced according to their usage. Depreciation and pow
6、er are assigned by using machine hours (250 for magazines and 100 for brochures): $350/350 = $1.00 per machine hour for power and $40,000/20,000 = $2.00 per machine hour for depreciation. Setups are assigned according to the time required. Since magazines use twice as much time, they receive twice t
7、he cost: Letting X = the proportion of setup time used for brochures, 2X + X = 1 implies a cost assignment ratio of 2/3 for magazines and 1/3 for brochures.4. Sales (5,000 $1.80) + (10,000 $0.45).$13,500Less cost of goods sold . 9,490Gross margin. $ 4,010Less operating expenses:Selling. $ 500aAdmini
8、strative. 1,500b 2,000Income before income taxes. $ 2,010aDistribution of goods is a selling expense.bA case could be made for assigning part of her salary to production. However, since she is responsible for coordinating and managing all business functions, an administrative classification is more
9、convincing.CHAPTER 3331.Cost of Oil Changes$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,0000 500 1,000 1,500Number of Oil ChangesCostThe scattergraph provides evidence for a linear relationship.2. High (1,400, $7,950); Low (700, $5,150)V = ($7,950 $5,150)/(1,400 700)= $2,800/700 = $4 per oil
10、 changeF = $5,150 $4(700)= $5,150 $2,800 = $2,350Cost = $2,350 + $4 (oil changes)Predicted cost for January = $2,350 + $4(1,000) = $6,350341. Overhead = $2,130 + $17(DLH) + $810(setups) + $26(purchase orders)2. Overhead = $2,130 + $17(600) + $810(50) + $26(120)= $2,130 + $10,200 + $40,500 + $3,120=
11、$55,9503. Since total setup cost is $40,500 for the following month, a 50 percent decrease would reduce setup cost to $20,250, saving $20,250 for the month.CHAPTER 4481. Product cost assignment:Overhead rates:Patterns: $30,000/15,000 = $2.00 per DLHFinishing: $90,000/30,000 = $3.00 per DLHUnit cost
12、computation:Backpacks Duffel BagsPatterns:$2.00 0.1 $0.20$2.00 0.2 $0.40Finishing:$3.00 0.2 0.60$3.00 0.4 1.20Total per unit $0.80$1.602. Cost before addition of duffel bags:$60,000/100,000 = $0.60 per unitThe assignment is accurate because all costs belong to the one product.3. Activity-based cost
13、assignment:Stage 1:Pool rate = $120,000/80,000 = $1.50 per transactionStage 2:Overhead applied:Backpacks: $1.50 40,000* = $60,000Duffel bags: $1.50 40,000 = $60,000*80,000 transactions/2 = 40,000 (number of transactions had doubled)Unit cost:Backpacks: $60,000/100,000 = $0.60 per unitDuffel bags: $6
14、0,000/25,000 = $2.40 per unit4. This problem allows the student to see what the accounting cost per unit should be by providing the ability to calculate the cost with and without the duffel bags. With this perspective, it becomes easy to see the benefits of the activity-based approach over those of
15、the functional-based approach. The activity-based approach provides the same cost per unit as the single-product setting. The functional-based approach used transactions to allocate accounting costs to each producing department, and this allocation probably reflects quite well the consumption of acc
16、ounting costs by each producing department. The problem is the second-stage allocation. Direct labor hours do not capture the consumption pattern of the individual products as they pass through the departments. The distortion occurs, not in using transactions to assign accounting costs to department
17、s, but in using direct labor hours to assign these costs to the two products.In a single-product environment, ABC offers no improvement in product costing accuracy. However, even in a single-product environment, it may be possible to increase the accuracy of cost assignments to other cost objects su
18、ch as customers.CHAPTER 7781. a. Direct methodDrilling AssemblyMachine hours 0.80 0.20Kilowatt-hours 0.10 0.90Maintenance:(0.80 $320,000) $256,000(0.20 $320,000) $ 64,000Power:(0.10 $400,000) 40,000(0.90 $400,000) 360,000Direct costs 163,000 90,000Total $459,000 $514,000Drilling: $459,000/30,000 = $
19、15.30 per MHrAssembly: $514,000/40,000 = $12.85 per DLHPrime costs $1,817.00Drilling (2 $15.30) 30.60Assembly (50 $12.85) 642.50Total cost $2,490.10Markup (15%) 373.52Bid price $2,863.62b.Reciprocal methodMaintenance Power Drilling AssemblyMachine hours 0.375 0.500 0.125Kilowatt-hours 0.100 0.090 0.
20、810M = $320,000 + 0.1P = $320,000 + 0.1($400,000 + 0.375M)M = $320,000 + $40,000 + 0.0375M0.9625M = $360,000M = $374,026P = $400,000 + 0.375MP = $400,000 + 0.375($374,026)P = $400,000 + $140,260P = $540,260Total Cost Drilling AssemblyMaintenance: $374,026(0.500 $374,026) $187,013(0.125 $374,026) $ 4
21、6,753Power: 540,260(0.09 $540,260) 48,623(0.81 $540,260) 437,611Direct costs 163,000 90,000Total $398,636 $574,364Drilling: $398,636/30,000 = $13.29 per MHr*Assembly: $574,364/40,000 = $14.36 per DLH*Prime costs $1,817.00Drilling (2 $13.29) 26.58Assembly (50 $14.36) 718.00Total cost $2,561.58Markup
22、(15%) 384.24Bid price $2,945.82*Rounded2. The reciprocal method is more accurate, as it takes into account the use of support departments by other support departments.CHAPTER 88-31. Cash BudgetFor the Month of June 20XXBeginning cash balance . $ 1,345Collections:Cash sales . 20,000Credit sales:Curre
23、nt month ($90,000 50%). 45,000May credit sales ($85,000 30%). 25,500April credit sales*. 8,060Total cash available. $ 99,905Less disbursements:Inventory purchases:Current month ($110,000 80% 40%) . $35,200Prior month ($100,000 80% 60%). 48,000Salaries and wages. 10,300Rent . 2,200Taxes. 5,500Total c
24、ash needs. 101,200Excess of cash available over needs . $( 1,295)*Payments for April credit sales = $50,000 16% = $8,000Late fees remitted = ($8,000/2) 0.015 = $60Total Payments for April credit sales and late fees = $8,000 + $60 = $8,0602. Yes, the business does show a negative cash balance for the
25、 month of June. Without the possibility of short-term loans, the owner should consider taking less cash salary.CHAPTER 9981. Material quantity standards:1.25 feet per cutting board 67.50 feet for five good cutting boardsUnit standard for lumber = 7.50/5 = 1.50 feetUnit standard for foot pads = 4.0Ma
26、terial price standards:Lumber: $3.00 per footPads: $0.05 per pad Labor quantity standards:Cutting: 0.2 hrs. 6/5 = 0.24 hours per good unitAttachment: 0.25 hours per good unitUnit labor standard 0.49 hours per good unitLabor rate standard: $8.00 per hourStandard prime cost per unit:Lumber (1.50 ft. $
27、3.00) $4.50Pads (4 $0.05) 0.20Labor (0.49 hr. $8.00) 3.92Unit cost $8.622. Standards allow managers to compare planned and actual performance. The difference can be broken down into price and efficiency variances to identify the cause of a variance. With this feedback, managers are able to improve p
28、roductivity as they attempt to produce without cost overruns.3. a. The purchasing manager identifies suppliers and their respective prices and quality of materials.b. The industrial engineer often conducts time and motion studies to determine the standard direct labor time for a unit of product. The
29、y also can determine how much material is needed for the product.c. The cost accountant has historical information as well as current information from the purchasing agent, industrial engineers, and operating personnel. He or she can compile this information to obtain an achievable standard.4. Lumbe
30、r:MPV = (AP SP)AQ= ($3.10 $3.00)16,000 = $1,600 UMUV = (AQ SQ)SP= (16,000 15,000)$3 = $3,000 URubber pads:MPV = (AP SP)AQ= ($0.048 $0.05)51,000 = $102 FMUV = (AQ SQ)SP= (51,000 40,000)$0.05 = $550 ULabor:LRV = (AR SR)AH= ($8.05 $8.00)5,550 = $277.50 ULEV = (AH SH)SR= (5,550 4,900)$8 = $5,200 UCHAPTE
31、R 101061. 2005 2006a. 192,000/80,000 = 2.4/hour (velocity) 2.4/hour60/2.4 = 25 minutes (cycle time) 25 minutesb. 152,000/80,000 = 1.9/hour (velocity) 176,000/80,000 = 2.2/hour60/1.9 = 32 minutes* (cycle time) 60/2.2 = 27 minutes*c. N/A ($20 $10)/$20 = 50%d. 152,000/80,000 = 1.9 176,000/80,000 = 2.2e
32、. 20,000/200,000 = 10% 16,000/200,000 = 8%f. N/A ($200 $250)/$250 = (20%)g. N/A (6 3)/6 = (50%)h. 9,000/152,000 = 5.9%* 4,000/176,000 = 2.3%*i. 4,000/152,000 = 0.026/unit* 16,000/176,000 = 0.091/unit*j. 200 hours 800 hoursk. $300 $280l. 2 40 = 80 6 40 = 240m. ($300 4,000)/($300 152,000) ($280 24,000
33、)/($280 176,000)= 2.63%* = 13.6%*n. 20% 176,000/780,000 = 22.6%*o. N/A ($280 176,000) ($300 152,000)/($300 152,000) = 8.1%*Rounded*152,000 20% = 760,000 + 20,000 = 780,0002. Strategic Objectives MeasuresFinancial:Reduce unit cost Unit costDevelop new customers New customers per unit soldIncrease tot
34、al revenues Percentage change in revenuesCustomer:Reduce customer Price/Unitsacrifice Postpurchase costsIncrease customer Number of new customersacquisitionIncrease market share Percentage of marketProcess:Decrease process time Cycle time/VelocityDecrease defective units Number of defectsNumber of scrapped unitsDecrease inventory Days of inventoryLearning and Growth:
