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Groep 1
1
2
3
4
5
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7
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9
10
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12
13
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15
16
17
18
19
20
21
22
23
24
25
Numerical solutions:
Question 5
1,000 250 160 = 590
Question 6
60 + 10 + 18 + 32 = 120
Question 7
4 + 16 = 20
Question 8
Cost of Goods Manufactured Schedule
Direct materials used
Direct manufacturing labor
Manufacturing overhead
Depreciation of manufacturing equipment
Indirect manufacturing labor
Indirect materials
Miscellaneous plant overhead
Plant utilities
Property taxes on building
Manufacturing costs incurred
Add beginning work-in-process inventory
Total manufacturing costs
Less ending work-in-process inventory
Cost of goods manufactured
378,000
480,000
264,000
186,000
84,000
135,000
92,400
28,800
790,200
1,648,200
140,400
1,788,600
171,000
1,617,600
Question 11
Cost driver rate for machining:
$500,000
= $25 per machine hour
20,000 machine hours
Cost driver rate for finishing:
$400,000
= 80% of direct labor cost.
$500,000
Question 12
Service Dept. Cost Allocation: Direct Method
Service Departments
Maintenance
Power
Directly
identified
costs
750,000
450,000
Production Departments
Casting
Assembly
150,000
110,000
Allocation of
Maint. Dept.
a
Costs
(750,000)
500,000
250,000
Allocation of
Power Dept.
b
Costs
(450,000)
250,000
200,000
900,000
560,000
80,000
40,000
750,000
= 500,000; 750,000
= 250,000
80,000 + 40,000
80,000 + 40,000
200,000
160,000
450,000
= 200,000
= 250,000; 450,000
200,000 + 160,000
200,000 + 160,000
$900,000
80,000 machine hours
= $11.25 per machine hour
$560,000
60,000 direct labor hours
= $9.33 per direct labor hour
32.000
Support costs:
Casting (1 11.25)
Assembly (0.5 9.33)
Unit cost
11.250
4.665
15.915
47.915
Question 13
M = $750,000 + 01
.P
P = $450,000 + 0.4 M
Therefore,
M = 750,000 + 0.1 (450,000 + 0.4 M)
M = 795,000 + 0.04 M
0.96 M = 795,000
$795,000
= $828,125
0.96
P = 450,000 + 0.4 $828,125 = $781,250
M=
Casting
Directly
identified
costs
Assembly
150,000
110,000
871,875
588,125
Allocation
of Maint.
Dept. costs
Allocation
of Power
Dept. costs
$871, 875
80, 000
= $10.8984 per machine hour
=
$588,125
60, 000
= $9.8021 per labor hour
=
32.0000
Support costs:
Casting (1 10.8984)
Assembly (0.5 9.8021)
Unit cost
10.8984
4.9011
15.7995
47.7995
Question 14
Budgeted contribution per unit = 11.60 - 3.40 (5% x 11.60) = 7.62
Break-even point (units) = (430,500 + 198,150) / 7.62 = 82,500 units
Break-even point (sales value) = 82,500 x 11.60 = 957,000
Budgeted Sales = 1,044,000 = 90,000 x 11.60
Margin of safety () = 1,044,000 - 957,000 = 87,000
Margin of safety (%) = 87,000 / 1,044,000 = 8.3%
Question 15
Budgeted contribution per unit = 12.25 - 3.40 (8% x 12.25) = 7.87
Break-even point (units) = (430,500 + 198,150) / 7.87 = 79,879 units
Question 16
Total budgeted contribution = 80,000 x 4 + 20,000 x 5 = 420,000
Average contribution per unit = 420,000 / 100,000 = 4.20
Break-even point (units) = 273,000 / 4.20 = 65,000 units
Average selling price per unit = (80,000/100,000) x 12 + (20,000/100,000) x 8 = 11.20
Break-even point (sales revenue) = 65,000 x 11.20 = 728,000
Question 17
Number of sales units required
to earn target net profit, given
manufacturing changes
P $30 * $4
P
P $34
.60P
P
= .40
= .40P
= $34
= $56.67 (rounded)
Question 19
Manufacturing support cost driver rate
$11,500, 000
100, 000 + 300, 000
= $28. 75 per direct labor hour.
=
Product Y37
Product X21
120.00
20.00
57.50
140.00
45.00
86.25
Unit cost
197.50
271.25
Question 20
Costs Allocated to Products
Activity
Handling
Activity Costs
Cost
Driver
Quantity
Cost Driver
Rate
X21
Y37
3,000,000
60,000
50
50 40,000
50 20,000
2,400,000
20,000
120
120 12,000
120 8,000
3,300,000
3,000
1,100
1,100 2,000
1,100 1,000
2,800,000
14,000
200
200 8,000
200 6,000
7,240,000
4,260,000
Number
of parts
Design
changes
Setups
Total
11,500,000
X21
120.00
Y37
140.00
20.00
45.00
144.80
42.60
284.80
227.60
Question 22
Slope coefficient = (138,000 120,000) / (4,520,000 4,120,000) = 0.045 per kwh
Constant = 138,000 (0.045 x 4,520,000) = 65,400
Kilowatt-hour estimating equation = -65,400 + 0.045KWH
Question 23
JobHours
1
2
Cumulative
5
4
Cumulative Average
5
9
5
4.5
=pX
= 5 x 16-0.3219
= 2.048 hours
or 1 unit = 5
2 units = 5 x 0.8 = 4
4 units = 4 x 0.8 = 3.2
8 units = 3.2 x 0.8 = 2.56
16 units = 2.56 x .8 = 2.048 hours