管理会计英文版课后习题答案Word文件下载.docx

管理会计英文版课后习题答案Word文件下载.docx

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*（$1.0012;

$1.0018）

**（$60,000/10,000）

Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:

Costperounce=$3,000,000/3,000,000ounces

=$1.00perounce

Setupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch（thereare20setupsperyear）:

Costpersetup=$1,200,000/20

=$60,000

2.Thecostofsteelisassignedthroughthedrivertracingusingthenumberofouncesofsteel,andthecostofthesetupsisassignedthroughdrivertracingalsousingnumberofsetupsasthedriver.

3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[（4010）+（2010）],wegetthefollowingrateperhour:

Costpersetuphour=$1,200,000/600

=$2,000perhour

Thecostperunitisobtainedbydividingeachpart’stotalsetupcostsbythenumberofunits:

Part#72A=（$2,000400）/100,000=$8.00

Part#172C=（$2,000200）/100,000=$4.00

Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.

problems

2–5

1.Nursinghoursrequiredperyear:

424hours364days*=34,944

*Note:

364days=7days52weeks

Numberofnurses=34,944hrs./2,000hrs.pernurse=17.472

Annualnursingcost=（17$45,000）+$22,500

=$787,500

Costperpatientday=$787,500/10,000days

=$78.75perday（foreithertypeofpatient）

2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:

Intensivecare=$393,750*/2,000days

=$196.88perday

Normalcare=$393,750/8,000days

=$49.22perday

*$525,000/2=$262,500

Thecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghoursperdayasnormalcarepatients.

3.Thesalaryofthenurseassignedonlytointensivecareisadirectlytraceablecost.Toassigntheothernursingcosts,thehoursofadditionalusagewouldneedtobemeasured.Thus,bothdirecttracinganddrivertracingwouldbeusedtoassignnursingcostsforthisnewsetting.

2–6

1.BellaObraCompany

StatementofCostofServicesSold

FortheYearEndedJune30,2006

Directmaterials:

Beginninginventory$300,000

Add:

Purchases600,000

Materialsavailable$900,000

Less:

Endinginventory450,000*

Directmaterialsused$450,000

Directlabor12,000,000

Overhead1,500,000

Totalservicecostsadded$13,950,000

Add:

Beginningworkinprocess900,000

Totalproductioncosts$14,850,000

Less:

Endingworkinprocess1,500,000

Costofservicessold$13,350,000

*Materialsavailablelessmaterialsused

2.Thedominantcostisdirectlabor（presumablythesalariesofthe100professionals）.Althoughlaboristhemajorcostofprovidingmanyservices,itisnotalwaysthecase.Forexample,thedominantcostforsomemedicalservicesmaybeoverhead（e.g.,CATscans）.Insomeservices,thedominantcostmaybematerials（e.g.,funeralservices）.

3.BellaObraCompany

IncomeStatement

Sales$21,000,000

Costofservicessold13,350,000

Grossmargin$7,650,000

Lessoperatingexpenses:

Sellingexpenses$900,000

Administrativeexpenses750,0001,650,000

Incomebeforeincometaxes$6,000,000

4.Serviceshavefourattributesthatarenotpossessedbytangibleproducts:

（1）intangibility,

（2）perishability,（3）inseparability,and（4）heterogeneity.Intangibilitymeansthatthebuyersofservicescannotsee,feel,hear,ortasteaservicebeforeitisbought.Perishabilitymeansthatservicescannotbestored.ThispropertyaffectsthecomputationinRequirement1.Inabilitytostoreservicesmeansthattherewillneverbeanyfinishedgoodsinventories,thusmakingthecostofservicesproducedequivalenttocostofservicessold.Inseparabilitysimplymeansthatprovidersandbuyersofservicesmustbeindirectcontactforanexchangetotakeplace.Heterogeneityreferstothegreaterchanceforvariationintheperformanceofservicesthanintheproductionoftangibleproducts.

2–7

1.Directmaterials:

Magaz