会计学-企业决策的基础

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. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunks

product line. Thus, the company’s current practice of using 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 each 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 of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each 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 (th

e 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

4,000 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