hhacct7smch21管理会计Word文件下载.docx

hhacct7smch21管理会计Word文件下载.docx

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2.d.$110,000=（100,000×

$1）+$10,000

3.a.

Breakevensales

=

$50,000

1,000passengers

inunits

$60−$10

4.b.

$0.60million

$1.5million

indollars

0.40

Contributionmarginratio（40%）

$3billion−$1.8billion

$3billion

5.d.

Targetsales

$50,000+$100,000

$375,000

$60−$36

$60

9.a.Marginofsafety（$0）=Expectedsales（$800,000*）−

breakevensales（$800,000）

*（$600,000+$700,000+$900,000+$800,000+$1,000,000）/5=$800,000

10.c.

1,250passengers

intotalunits

$40*

625regular

625discount

*Weighted-average

（$60−$10）+（$40−$10）

$40

contributionmargin

2

perunit

√ShortExercises

（5-10min.）S21-1

F 

1.Depreciationonroutersusedtocutwoodenclosures

V 

2.Woodforspeakerenclosures

3.Patentsoncrossoverrelays

4.Crossoverrelays

5.Grillcloth

6.Glue

7.Qualityinspector’ssalary

（5-10min.）S21-2

1.Buildingrent

2.Toys

3.Playgroundequipment

4.Afternoonsnacks

5.Sally’ssalary

6.Wagesofafter-schoolemployees

7.Drawingpaper

8.Tablesandchairs

（5-10min.）S21-3

Req.1

a.Callfor20minutes

$5.00+（20×

$0.35）

$5.00+$7.00=$12.00

b.Callfor40minutes

$5.00+（40×

$5.00+$14.00=$19.00

c.Callfor80minutes

$5.00+（80×

$5.00+$28.00=$33.00

（continued）S21-3

Req.2

（5-10min.）S21-4

Req.1

Variablecostperunit

Changeintotalcost÷

Changein

volumeofactivity

（$2,400−$2,200）÷

（1,000machine

hours−500machinehours）

$200÷

500hours=$.40permachine

hour

Totalfixedcost

Totalmixedcost−Totalvariablecost

$2,400−（$.40×

1,000machinehours）

$2,400−$400=$2,000

Inthisexamplethehighestcostandvolumewerechosentocalculatethetotalfixedcost,butthelowestcostandvolumealsocouldbeusedtocalculatethe$2,000totalfixedcost:

$2,200−（$.40×

500machinehours）

$2,200−$200=$2,000

（5-10min.）S21-5

Incomestatementapproach:

Salesrevenue

−

Variablecosts

Fixed

Operating

costs

income

SalepriceUnits

perunit×

sold

VariablecostUnits

（$60×

Unitssold）

（$20×

$275,000

$0

（$60−$20）×

Unitssold

×

Unitssold

6,875tickets

Alternative:

Shortcutcontributionmarginapproach:

Fixedcosts+Operatingincome

（tobreakeven）

Contributionmarginperunit

$275,000+0

*Contributionmargin

$60sale

$20variablecost

perperson

price

perperson

Proof:

Salesrevenue（6,875×

$60）................................…..

$412,500

Variablecosts（6,875×

$20）........................…..........

137,500

Contributionmargin............................................…..

275,000

Fixedcosts........................................…………..........

（275,000）

Operatingincome......................................……….…

$0

（continuesS21-4）（5min.）S21-6

Contributionmarginratio

Contributionmarginperperson

Salepriceperperson

0.66667

*Saleprice（$60）minusvariablecostperperson（$20）

Breakeven

salesindollars

$275,000+$0

0.66667

（10min.）S21-7

（$50×

（$50−$20）×

$30

9,167tickets

9,167tickets×

$50=$458,350

Reducingthesalepriceincreasesthebreakevenpoint.

Alternatively,

Contribution

marginrat