管理学 学习指导书答案.docx
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管理学 学习指导书答案.docx
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管理学学习指导书答案
CHAPTER1
MANAGERIALACCOUNTING,THEBUSINESSORGANIZATION,
ANDPROFESSIONALETHICS
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1.[d]2.[b]3.[d]4.[c]5.[a]
6.[c]7.[e]8.[c]9.[b]10.[c]
11.[c]12.[b]13.[e]14.[c]15.[c]
16.[d]
CHAPTER2
INTRODUCTIONTOCOSTBEHAVIORANDCOST-VOLUMERELATIONSHIPS
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1.[d]2.[c]3.[e]4.[d]
5.[b]TheCMperunitmustbecomputed.Inthiscase,itis$300($500,000-$200,000)/1000tables.Dividingthe$60,000fixedexpensesbythe$300perunitCMgives200sets.
6.[b]EithermultiplyingtheunitBEPbytheunitsellingpriceorbydividingthefixedexpensesbytheCMratio.Usingthefirstmethod,200tablesmultipliedbyapriceof$500pertablegives$100,000ofsalestobreakeven.Withthesecondmethod,$60,000offixedexpensesdividedby.60($300,000CM/$500,000Sales)alsoyields$100,000tobreakeven.
7.[d]8.[d]
9.[d]Addthebefore-taxdesiredprofittothefixedexpensesanddividetheresultbytheCMperunit.Inthiscase,$2,150,000+$2,000,000=$4,150,000/($3,500,000/1,500,000cases)gives1,778,572cases.
10.[b]Dividethesumofthetargetbefore-taxincomeandthefixedexpensesbytheCMpercentage.Inthiscasethatis$6,000,000[$4,000,000+$2,000,000]dividedby.7777[$3,500,000/$4,500,000]=$7,714,287.
11.[a]12.[a]
13.[d]TheCMratiosforthetwoproductsare62.5%forAand44.4%forB.WhenthesalesmixshiftstoproductswithlowerCMratios,profitsdecrease.
14.[b]
15.[d]Tosolvethisproblemitisnecessarytoconverttheafter-taxincomedesiredtothebefore-taxincomenecessary.Dividing$2,000,000by.70(1-taxrate)gives$2,857,143inbefore-taxincomerequired.Addingthistothe$2,000,000infixedexpensesyieldsarequiredcontributionmarginof$4,857,143.Usingthedataprovidedfor1,500,000cases,thesellingpricepercaseis$3.00andthevariableexpensespercaseare$0.667.ThisgivesaCMperunitof$2.33,whichcanbedividedintothe$4,857,143totalcontributionmargintogive2,081,633cases.
16.[d]
CHAPTER3
MEASUREMENTOFCOSTBEHAVIOR
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1.[b]2.[b]3.[d]4.[d]5.[a]
6.[b]7.[f]8.[e]
9.[d]Inordertoanswerthisproblem,thecostsmustfirstbeclassifiedasfixedorvariableinrelationtothecostdriver.Inthiscase,thesupervisor'ssalary($6,000permonth)andtheequipmentdepreciationandrental($7,210permonth)arefixed,whiletheremainingcosts($44,098)varywiththenumberofmealsserved.Dividingthevariablecostsbythenumberofmealsservedgives$3.551permeal,andthedepartment'scostfunctionis$13,200+$3.551permeal.
10.[d]ThedataforJanuaryandAugustareusedsince8,800isthelowlevelofactivityforthedatasetand12,211isthehighlevelofmealsserved.Subtractingthecostforthelowactivitylevelfromthecostatthehighactivitylevelgives$12,082($43,882-$31,800).Dividingthisbythedifferenceintheactivitylevelsof3,411meals(12,211-8,800)givesarateof$3.542permeal.
11.[a]Usingthevariablecostpermealfoundaboveof$3.542andthelowlevelofactivityof8,800meals,thevariablecostatthatactivitylevelis$31,170.Sincethetotalcostofoperatingthecafeteriawhen8,800mealswereservedis$31,800,$630istheestimateoffixedcosts($31,800-$31,170).Thevariablecostpermealcouldalsobemultipliedbythehigh-activitylevel12,211toget$43,252,whichcanbedeductedfromthetotalcostatthatlevelof$43,882toalsoarriveattheestimateoffixedcostsof$630.
12.[a]Thisanswerisconstructedusingtheelementsfoundinansweringquestions10and11.
13.[a]Theestimateofthefixedcostisgivenbytheconstant($6,422.79)andtheestimateofthevariablecostisgivenbytheXcoefficient($4.263771).Inthiscase,thechangesinthenumberofmealsapproximatelyexplain92%ofthevariationincafeteriadepartmentcosts.
CHAPTER4
COSTMANAGEMENTSYSTEMSANDACTIVITY-BASEDCOSTING
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1.[b]2.[a]3.[b]4.[d]
5.[b]Ifthecostobjectiveistheproduct,thendirectlaborcostsarethosetraceabletotheproduct.Undermostaccountingsystems,onlythemachineoperatorscostswouldbetraceabletotheproductandthejanitorsandsupervisorswageswouldbeclassifiedasindirect.Iftheentiremanufacturingplantwereconsideredthecostobjective,thenindirectlaborwouldbe$0.
6.[b]Whileallofthematerialscostswouldbedirecttotheplant,onlythecomputerchip,casing,andlabelcostswouldbedirecttotheproduct.
7.[f]
8.[c]Manufacturingcompaniestypicallyhavethreecategoriesofinventorywhilemerchandisershaveonlyonecategorylistedintheirbalancesheets.Theincomestatementsalsodiffer(e.g.,acostofgoodsmanufacturedandsoldversusacostofpurchasedgoodssold).
9.[d]10.[d]11.[b]12.[b]C
CHAPTER5
RELEVANTINFORMATIONFORDECISIONMAKINGWITH
AFOCUSONPRICINGDECISIONS
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1.[b]2.[e]3.[c]4.[a]
5.[d]IncomeunderAbsorptionApproach
Sales(120,000*$5)$600,000
COGS((120,000*($3+$.40))(408,000)
GrossProfit192,000
SellingandAdministrativeExpenses
(120,000*50¢)+$100,000160,000
Operatingincome$32,000
6.[c]IncomeunderContributionApproach
Sales(120,000*$5)$600,000
Variablecosts:
Manufacturing(120,000*$3)$360,000
Selling(120,000*50¢)60,000(200,000)
ContributionMargin$180,000
FixedExpenses:
Manufacturing$60,000
SellingandAdministrative100,000(160,000)
OperatingIncome$20,000
7.[c]Thesolutiontothisproblemrequiresdeterminingthevariablecostperpiesandcomparingthosetotheofferprice.Inthiscase,thevariablecostsare$19,000foringredients,$6,000fordirectlabor,and$10,000forvariableoverhead(1/2of$20,000)foratotalof$35,000.For5,000pies,thisisavariablecostperpieof$7.00($35,000/5,000).Sincetheofferisfor$6perpie,eachpiewillsubtract$1.00incontributionmarginandprofitswilldecreaseby$300.
8.[a]Totalfixedcostsshouldbeusedincomparingthealternatives.Ifthetotalsdonotdiffer,fixedcostsareirrelevantforthedecisionathand.
9.[c]10.[b]a11.[d]12.[a]
13.[c]14.[a]15.[a]
CHAPTER6
RELEVANTINFORMATIONANDDECISIONMAKINGWITHAFOCUSONOPERATIONALDECISIONS
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1.[c]2.[a]3.[a]
4.[b]Thedifferenceis$200,000infavorofmaking.Itiseasiesttoseethedifferenceinatotalcostanalysis,whichappearsbelow.
MakeBuy
Costofpurchasing$2,000,000
Directmaterialscost$750,0000
Directlaborcost250,0000
Variableoverhead500,0000
Fixedoverhead750,000450,000
Totalcost$2,250,000$2,450,000
5.[d]
6.[b]Incomestatementsforanswering6and7appearbelow.
7.[b]Incomestatementsforanswering6and7appearbelow.
KeepDropAdd
ProduceProduceDeli
Sales$100,000$90,000$110,000
Variablecosts51,00046,00054,000
Contributionmargin49,00044,00056,000
Fixedcosts:
Direct(12,500)(9,000)(12,000)
Common(20,000)(20,000)(20,000)
Profit(loss)$16,500$15,000$24,000
Thereductioninthecontributionmarginexceedsthereductioninthedirectfixedcostsandtheproducelineshouldbekeptifnotconsideringaddingthedeli.For#7,thedelidepartmentprovidesa$7,500highersegmentmarginthantheproducelinesoitshouldreplaceproduce.
8.[d]9.[d]
10.[b]Theadditionalrevenuesgeneratedof8¢/lb.aregreaterthanthefurtherprocessingcostsof6¢/lb.
11.[d]12.[b]13.[a]14.[c]
CHAPTER7
INTRODUCTIONTOBUDGETSANDPREPARING
THEMASTERBUDGET
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1.[a]2.[a]3.[d]b4.[c]E5.[a]
6.[a]7.[b]8.[b]9.[b]10.[a]
11.[b]The$690,000expectedcashreceiptsinclude$630,000,whichrepresents70%ofMarch'ssalesand$60,000thatis25%ofFebruary'spurchases.
12.[d]60,000unitsx$20salespriceperunit.
13.[c]Budgetedsalesare40,000unitsx$20/unitsellingprice,whichis$800,000insales.
14.[c]Theunitstobeproducedarefoundbyaddingtheunitsexpectedtobesoldtothetargetedendinginventoryandthendeductingthebeginninginventoryasshownbelow:
Sales40,000units
+Targetedendinginventory7,000units
=Totalneeded47,000units
-Beginninginventory3,000units
=Productionneeded41,000units
15.[b]Thenumberofpoundsofmaterialtobepurchasedisbasedontheproductionneeds,targetendinginventory,andtheinventoryofmaterialalreadyonhand.Thecomputationappearsbelow.
Materialsneededforproduction44,000units
x4lbs./unit
176,000lbs.
+Desiredendinginventory20,000lbs.
=Totalmaterialneeds196,000lbs.
-Beginninginventoryofmaterialonhand15,000lbs.
=Poundsofmaterialtobepurchased181,000lbs.
16.[b]17.[e]
CHAPTER8
FLEXIBLEBUDGETSANDVARIANCEANALYSIS
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1.[b]2.[d]
3.[c]Fromtheinformationprovided,Zachary'sflexible-budgetcostformulais$45,000+$24.00X,whereXisthenumberofunitsproduced.In
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