亨格瑞管理会计英文第15版练习答案05解读Word格式.doc

亨格瑞管理会计英文第15版练习答案05解读Word格式.doc

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49,50,51,54,57

66

LO2:

Applythedecisionprocesstomakebusinessdecisions.

28,29,39

LO3:

Constructabsorptionandcontribution-marginincomestatementsandidentifytheirrelevance

fordecisionmaking.

A1,B1

24,31,32,33,34,35

48

LO4:

Decidetoacceptorrejectaspecialorderusingthecontributionmargintechnique.

A2,B2

36,40

55,56,62

63,64

LO5:

Explainwhypricingdecisionsdependonthecharacteristicsofthemarket.

25,42

58

LO6:

Identifythefactorsthatinfluencepricingdecisionsinpractice.

26,41

47,52,53

65

LO7:

Computeatargetsalespricebyvariousapproaches,andcomparetheadvantagesanddisadvantagesoftheseapproaches.

A3

43,44

LO8:

Usetargetcostingtodecidewhethertoaddanewproduct.

A4,B3

27,45,46

59,60,61

RelevantInformationforDecisionMakingwithaFocusonPricingDecisions

5-A1 （40-50min.）

1. INDEPENDENCECOMPANY

ContributionIncomeStatement

FortheYearEndedDecember31,2009

（inthousandsofdollars）

Sales $2,200

Lessvariableexpenses

Directmaterial $400

Directlabor 330

Variablemanufacturingoverhead（Schedule1） 150

Totalvariablemanufacturingcostof

goodssold $880

Variablesellingexpenses 80

Variableadministrativeexpenses 25

Totalvariableexpenses 985

Contributionmargin $1,215

Lessfixedexpenses:

Fixedmanufacturingoverhead（Schedule2） $345

Sellingexpenses 220

Administrativeexpenses 119

Totalfixedexpenses 684

Operatingincome $531

INDEPENDENCECOMPANY

AbsorptionIncomeStatement

FortheYearEndedDecember31,2009

Sales $2,200

Lessmanufacturingcostofgoodssold:

Manufacturingoverhead（Schedules1and2） 495

Totalmanufacturingcostofgoodssold 1,225

Grossmargin $975

Less:

Sellingexpenses $300

Administrativeexpenses 144 444

SchedulesofManufacturingOverhead

Schedule1:

VariableCosts

Supplies $20

Utilities,variableportion 40

Indirectlabor,variableportion 90 $150

Schedule2:

FixedCosts

Utilities,fixedportion $15

Indirectlabor,fixedportion 50

Depreciation 200

Propertytaxes 20

Supervisorysalaries 60 345

Totalmanufacturingoverhead $495

2. Changeinrevenue $200,000

Changeintotalcontributionmargin:

Contributionmarginratioinpart1

is$1,215÷

$2,200=.552

Ratiotimesdecreaseinrevenueis.552×

$200,000 $110,400

Operatingincomebeforechange 531,000

Newoperatingincome $420,600

Thisanalysisisreadilydonebyusingdatafromthecontributionincomestatement.Incontrast,thedataintheabsorptionincomestatementmustbeanalyzedandsplitintovariableandfixedcategoriesbeforetheeffectonoperatingincomecanbeestimated.

5-A2 （25-30min.）

1. Acontributionformat,whichissimilartoExhibit5-6,clarifiestheanalysis.

Without With

Special Effectof Special

Order SpecialOrder Order

Units 2,000,000 150,000 2,150,000

Total PerUnit

Sales $11,000,000 $660,000 $4.401 $11,660,000

Lessvariableexpenses:

Manufacturing $3,500,000 $322,500 $2.152 $3,822,500

Selling&

administrative 800,000 35,250 .2353 835,250

Totalvariableexpenses $4,300,000 $357,750 $2.385 $4,647,250

Contributionmargin $6,700,000 $302,250 $2.015 $7,002,250

Manufacturing $3,000,000 0 0.00 $3,000,000

administrative 2,200,000 0 0.00 2,200,000

Totalfixedexpenses $5,200,000 0 0.00 $5,200,000

Operatingincome $1,500,000 $302,250 $2.015 $1,802,250

1 $660,000÷

150,000=$4.40

2 Regularunitcost=$3,500,000÷

2,000,000= $1.75

Logo .40

Variablemanufacturingcosts $2.15

3 Regularunitcost=$800,000÷

2,000,000= $.40

Lesssalescommissionsnotpaid（3%of$5.50） （.165）

Regularunitcost,excludingsalescommission $.235

2. Operatingincomefromselling7.5%moreunitswouldincreaseby$302,250÷

$1,500,000=20.15%.Notealsothattheaveragesellingpriceonregularbusinesswas$5.50.Thefullcost,includingsellingandadministrativeexpenses,was$4.75.The$4.75,plusthe40¢

perlogo,lesssavingsincommissionsof.165¢

cameto$4.985.Thepresidentapparentlywanted$4.985+.08（$4.985）=$4.985+.3988=$5.3838perpen.

Moststudentswillprobably