管理会计 英文版 红色书 第四章

管理会计 英文版 红色书

●EXERCISES 4–1

1.

Units produced 400,000 160,000 80,000 560,000 1,200,000 Prime costs $8,000,000 $3,200,000 $1,600,000 $11,200,000 $24,000,000 Overhead costs $3,200,000$2,400,000 $3,600,000 $2,800,000 $12,000,000 Unit cost: Prime $20 $20 $20 $20 $20 Overhead Total 2. Actual costing swings per unit. cause

appears to be nonuniform incurrence of overhead and nonuniform production (seasonal production is a possibility).

3. First, calculate a predetermined rate: OH rate = $11,640,000/1,200,000 = $9.70 per unit This rate is used to assign overhead to the product throughout the year. Since the driver

is units produced, $9.70 would be assigned to each unit. Adding this to the actual prime costs produces a unit cost under normal costing: Unit cost = $9.70 + $20.00 = $29.70 This cost is close to the actual annual cost of $30.00.

4–2

1. 2. 3.

Predetermined rates: Drilling Department: Rate = $600,000/280,000 = $2.14* per MHr Assembly Department: Rate = $392,000/200,000 = $1.96 per DLH *Rounded

Applied overhead:

Drilling Department: $2.14 288,000 = $616,320 Assembly Department: $1.96 196,000 = $384,160 Overhead variances: Actual overhead $602,000 $412,000 $1,014,000 Applied overhead Overhead variance Unit overhead cost = $11,696/8,000 = $1.46* *Rounded

Yes. Since direct materials and direct labor are directly traceable to each product, their cost assignment should be accurate.

Elegant: (1.75 $9,000)/3,000 = $5.25 per briefcase Fina: (1.75 $3,000)/3,000 = $1.75 per briefcase

Note: Overhead rate = $21,000/$12,000 = $1.75 per direct labor dollar (or 175 percent of direct labor cost).

There are more machine and setup costs assigned to Elegant than Fina. This is clearly a distortion because the production of Fina is automated and uses the machine resources much more than the handcrafted Elegant. In fact, the consumption ratio for machining is 0.10 and 0.90 (using machine hours as the measure of usage). Thus, Fina uses nine times the machining resources as Elegant. Setup costs are similarly distorted. The

4–3

1. 2.

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