会计学企业决策的基础答案Word文档下载推荐.docx
- 文档编号:20231880
- 上传时间:2023-01-21
- 格式:DOCX
- 页数:24
- 大小:22.67KB
会计学企业决策的基础答案Word文档下载推荐.docx
《会计学企业决策的基础答案Word文档下载推荐.docx》由会员分享,可在线阅读,更多相关《会计学企业决策的基础答案Word文档下载推荐.docx(24页珍藏版)》请在冰豆网上搜索。
(5)
Totalmanufacturingcosts:
Directmaterialsused[parta
(2)]
Directlaborcost
192,000
Manufacturingoverhead
393,600
Totalmanufacturingcosts
$991,600
(6)
Costoffinishedgoodsmanufactured:
Workinprocessinventory,beginningofyear
$5,000
Totalmanufacturingcosts[parta(5)]
991,600
Costofallgoodsinprocessduringtheyear
$996,600
Workinprocessinventory,endofyear
9,000
Costoffinishedgoodsmanufactured
$987,600
(7)
Costofgoodssold:
Beginninginventoryoffinishedgoods
$38,000
Costoffinishedgoodsmanufactured[parta(6)]
987,600
Costofgoodsavailableforsale
$1,025,600
Endinginventoryoffinishedgoods
25,000
Costofgoodssold
$1,000,600
(8)
Totalinventory:
Materialsinventory
$26,000
Workinprocessinventory
Finishedgoodsinventory
Totalinventory
$60,000
b.
HILLSDALEMANUFACTURINGCORP.
ScheduleoftheCostofFinishedGoodsManufactured
FortheYearEndedDecember31,20__
Workinprocessinventory,beginningofyear
Add:
Manufacturingcostsassignedtoproduction:
Directlabor
Costofallgoodsinprocessduringtheyear
Less:
Workinprocess,endofyear
Costoffinishedgoodsmanufactured
Chapter16P761
Purchasesofdirectmaterials
$360,000
b.
Costofdirectmaterialsused:
$18,000
360,000
Costofmaterialsavailableforuse
$378,000
14,000
$364,000
c.
Directlaborpayrollspaidduringtheyear
$225,000
d.
Directlaborcostsassignedtoproduction
$230,000
e.
Overheadcostsduringtheyear
$400,000
Unitsintheactivitybase(directlaborcosts)
230,000
Overheadstatedasapercentageofdirectlaborcosts
($400,000÷
$230,000)
174%
f.
Directmaterialsused(partb)
Manufacturingoverheadappliedtoproduction
400,000
Totalmanufacturingcostschargedtoworkinprocess
$994,000
g.
Costsoffinishedgoodsmanufactured:
$20,000
Totalmanufacturingcosts(partf)
994,000
$1,014,000
Costofworkinprocessinventory,endofyear
$989,000
h.
$98,000
Costoffinishedgoodsmanufactured(partg)
989,000
$1,087,000
110,000
$977,000
i.
Totalinventoryatyear-end:
$14,000
$149,000
Chapter17P802
DepartmentOneoverheadapplicationratebasedonmachine-hours:
ManufacturingOverhead
=
$420,000
$35permachine-hour
Machine-Hours
12,000
DepartmentTwooverheadapplicationratebasedondirectlaborhours:
$337,500
$perdirectlaborhour
DirectLaborHours
15,000
Jobno.58:
Dept.One
Dept.Two
Total
Directmaterials
$10,100
$7,600
$17,700
Directlabor
16,500
11,100
27,600
Manufacturingoverhead:
750machine-hours×
$35perhour
26,250
740directlaborhours×
$perhour
16,650
Totalcostofjobno.58
$88,200
GeneralJournal
CostofGoodsSold
88,200
FinishedGoodsInventory
Torecordcostofgoodssold(jobno.58)
toCityFurniture.
AccountsReceivable(CityFurniture)
147,000
Sales
TorecordrevenuefromsaletoCityFurniture.
ActualmanufacturingoverheadforJanuary
$39,010
$26,540
Manufacturingoverheadappliedtojobs:
1,100machine-hours×
38,500
1,200directlaborhours×
27,000
Underappliedmanufacturingoverhead—Dept.One
$510
Overappliedmanufacturingoverhead—Dept.Two
$460
Chapter17P805
Budgetedmanufacturingoverhead
$24,600
Budgeteddirectlaborhours(DLH)
÷
2,500
Manufacturingoverheadapplicationrate
$
perDLH
ManufacturingoverheadallocatedusingDLH
BasicChunks
CustomCuts
50,000bags×
DLHperbag×
$perDLH
$4,920
20,000cases×
DLHpercase×
$19,680
Percentofcostdriverassignedtoeachproductline
Kilowatthours:
BasicChunks(90,000KWH÷
100,000KWH)
90%
CustomCuts(10,000KWH÷
10%
Machinehours:
BasicChunks(160MH÷
200NH)
80%
CustomCuts(40MH÷
200MH)
20%
Squarefeetoccupied:
BasicChunks(60,000Sq.Ft.÷
80,000Sq.Ft.)
75%
CustomCuts(20,000Sq.Ft.÷
25%
Directlaborhours:
BasicChunks(500DLH÷
2,500DLH)
CustomCuts(2,000DLH÷
ManufacturingoverheadallocatedusingABC
Utilitiescostpool(usingKWHasacostdriver):
BasicChunks(90%×
$8,000)
$7,200
CustomCuts(10%×
$800
Maintenancecostpool(usingMHasacostdriver):
BasicChunks(80%×
$1,000)
CustomCuts(20%×
$200
Depreciationcostpool(usingSq.Ft.asacostdriver):
BasicChunks(75%×
$15,000)
$11,250
CustomCuts(25%×
$3,750
Miscellaneouscostpool(usingDLHasacostdriver):
BasicChunks(20%×
$600)
$120
CustomCuts(80%×
$480
TotaloverheadallocatedtoeachproductlineusingABC
$19,370
$5,230
c.
Totalmanufacturingcostsallocatedtoeachproductline
DirectLabor:
BasicChunks(50,000bags×
$12perDLH×
DLH)
$6,000
CustomCuts(20,000cases×
$24,000
DirectMaterials:
$2perbag)
$100,000
$4percase)
$80,000
ManufacturingOverhead(allocateusingABC):
BasicChunks(frompartb)
CustomCuts(frompartb)
TotalcostallocatedusingABC
$125,370
$109,230
d.
TheCustomCutsproductlineisverylaborintensiveincomparisontotheBasicChunksproductline.Thus,thecompany’scurrentpracticeofusingdirectlaborhourstoallocateoverheadresultsintheassignmentofadisproportionateamountoftotaloverheadtotheCustomCutsproductline.Ifpricingdecisionsaresetasafixedpercentageabovethemanufacturingcostsassignedtoeachproduct,theCustomCutsproductlineisoverpricedinthemarketplacewhereastheBasicChunksproductlineiscurrentlypricedatanartificiallylowpriceinthemarketplace.ThisprobablyexplainswhysalesofBasicChunksremainstrongwhilesalesofCustomCutsareonthedecline.
e.
Thebenefitsthecompanywouldachievebyimplementinganactivity-basedcostingsysteminclude:
(1)abetteridentificationofitsoperatinginefficiencies,
(2)abetterunderstandingofitsoverheadcoststructure,(3)abetterunderstandingoftheresourcerequirementsofeachproductline,(4)thepotentialtoincrease
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计学 企业 决策 基础 答案
![提示](https://static.bdocx.com/images/bang_tan.gif)