会计学-企业决策的基础 答案教学资料

会计学-企业决策的基

础答案

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

a. job costing (each project of a construction company is unique)

B. Ex.

18.1

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

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