亨格瑞管理会计英文第15版练习答案05解读.doc
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亨格瑞管理会计英文第15版练习答案05解读.doc
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CHAPTER5
COVERAGEOFLEARNINGOBJECTIVES
LEARNINGOBJECTIVE
FUNDA-
MENTALASSIGNMENT
MATERIAL
CRITICALTHINKINGEXERCISESANDEXERCISES
PROBLEMS
CASES,EXCEL,COLLAB.&INTERNETEXERCISES
LO1:
Discriminatebetweenrelevantandirrelevantinformationformakingdecisions.
23,30,37,38
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.
A2,B2
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
CHAPTER5
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
(inthousandsofdollars)
Sales $2,200
Lessmanufacturingcostofgoodssold:
Directmaterial $400
Directlabor 330
Manufacturingoverhead(Schedules1and2) 495
Totalmanufacturingcostofgoodssold 1,225
Grossmargin $975
Less:
Sellingexpenses $300
Administrativeexpenses 144 444
Operatingincome $531
INDEPENDENCECOMPANY
SchedulesofManufacturingOverhead
FortheYearEndedDecember31,2009
(inthousandsofdollars)
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
Lessfixedexpenses:
Manufacturing $3,000,000 0 0.00 $3,000,000
Selling&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
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