会计学企业决策的基础答案.docx
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会计学企业决策的基础答案
管理会计作业（chapter16-20）
Chapter16P757
a.
（1）
Directmaterialspurchased
$410,000
（2）
Directmaterialsused:
Materialsinventory,beginningofyear
$22,000
Add:
Purchasesofdirectmaterials
410,000
Costofdirectmaterialsavailableforuse
$432,000
Less:
Materialsinventory,endofyear
26,000
Costofdirectmaterialsused
$406,000
（3）
Paymentsofdirectlaborpayrolls
$189,000
（4）
Directlaborcostassignedtoproduction
$192,000
（5）
Totalmanufacturingcosts:
Directmaterialsused[parta
（2）]
$406,000
Directlaborcost
192,000
Manufacturingoverhead
393,600
Totalmanufacturingcosts
$991,600
（6）
Costoffinishedgoodsmanufactured:
Workinprocessinventory,beginningofyear
$5,000
Add:
Totalmanufacturingcosts[parta（5）]
991,600
Costofallgoodsinprocessduringtheyear
$996,600
Less:
Workinprocessinventory,endofyear
9,000
Costoffinishedgoodsmanufactured
$987,600
（7）
Costofgoodssold:
Beginninginventoryoffinishedgoods
$38,000
Add:
Costoffinishedgoodsmanufactured[parta（6）]
987,600
Costofgoodsavailableforsale
$1,025,600
Less:
Endinginventoryoffinishedgoods
25,000
Costofgoodssold
$1,000,600
（8）
Totalinventory:
Materialsinventory
$26,000
Workinprocessinventory
9,000
Finishedgoodsinventory
25,000
Totalinventory
$60,000
b.
HILLSDALEMANUFACTURINGCORP.
ScheduleoftheCostofFinishedGoodsManufactured
FortheYearEndedDecember31,20__
Workinprocessinventory,beginningofyear
$5,000
Add:
Manufacturingcostsassignedtoproduction:
Directmaterialsused[parta
（2）]
$406,000
Directlabor
192,000
Manufacturingoverhead
393,600
Totalmanufacturingcosts
991,600
Costofallgoodsinprocessduringtheyear
$996,600
Less:
Workinprocess,endofyear
9,000
Costoffinishedgoodsmanufactured
$987,600
Chapter16P761
a.
Purchasesofdirectmaterials
$360,000
b.
Costofdirectmaterialsused:
Materialsinventory,beginningofyear
$18,000
Add:
Purchasesofdirectmaterials
360,000
Costofmaterialsavailableforuse
$378,000
Less:
Materialsinventory,endofyear
14,000
Costofdirectmaterialsused
$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）
$364,000
Directlaborcostsassignedtoproduction
230,000
Manufacturingoverheadappliedtoproduction
400,000
Totalmanufacturingcostschargedtoworkinprocess
$994,000
g.
Costsoffinishedgoodsmanufactured:
Workinprocessinventory,beginningofyear
$20,000
Add:
Totalmanufacturingcosts（partf）
994,000
Costofallgoodsinprocessduringtheyear
$1,014,000
Less:
Costofworkinprocessinventory,endofyear
25,000
Costoffinishedgoodsmanufactured
$989,000
h.
Costofgoodssold:
Beginninginventoryoffinishedgoods
$98,000
Add:
Costoffinishedgoodsmanufactured（partg）
989,000
Costofgoodsavailableforsale
$1,087,000
Less:
Endinginventoryoffinishedgoods
110,000
Costofgoodssold
$977,000
i.
Totalinventoryatyear-end:
Materialsinventory
$14,000
Workinprocessinventory
25,000
Finishedgoodsinventory
110,000
Totalinventory
$149,000
Chapter17P802
a.
DepartmentOneoverheadapplicationratebasedonmachine-hours:
ManufacturingOverhead
=
$420,000
=
$35permachine-hour
Machine-Hours
12,000
DepartmentTwooverheadapplicationratebasedondirectlaborhours:
ManufacturingOverhead
=
$337,500
=
$perdirectlaborhour
DirectLaborHours
15,000
b.
Jobno.58:
Dept.One
Dept.Two
Total
Directmaterials
$10,100
$7,600
$17,700
Directlabor
16,500
11,100
27,600
Manufacturingoverhead:
750machine-hours×$35perhour
26,250
26,250
740directlaborhours×$perhour
16,650
16,650
Totalcostofjobno.58
$88,200
c.
GeneralJournal
CostofGoodsSold
88,200
FinishedGoodsInventory
88,200
Torecordcostofgoodssold（jobno.58）
toCityFurniture.
AccountsReceivable（CityFurniture）
147,000
Sales
147,000
TorecordrevenuefromsaletoCityFurniture.
d.
Dept.One
Dept.Two
ActualmanufacturingoverheadforJanuary
$39,010
$26,540
Manufacturingoverheadappliedtojobs:
1,100machine-hours×$35perhour
38,500
1,200directlaborhours×$perhour
27,000
Underappliedmanufacturingoverhead—Dept.One
$510
Overappliedmanufacturingoverhead—Dept.Two
$460
Chapter17P805
a.
Budgetedmanufacturingoverhead
$24,600
Budgeteddirectlaborhours（DLH）
÷2,500
Manufacturingoverheadapplicationrate
$
perDLH
ManufacturingoverheadallocatedusingDLH
BasicChunks
CustomCuts
50,000bags×DLHperbag×$perDLH
$4,920
20,000cases×DLHpercase×$perDLH
$19,680
b.
Percentofcostdriverassignedtoeachproductline
BasicChunks
CustomCuts
Kilowatthours:
BasicChunks（90,000KWH÷100,000KWH）
90%
CustomCuts（10,000KWH÷100,000KWH）
10%
Machinehours:
BasicChunks（160MH÷200NH）
80%
CustomCuts（40MH÷200MH）
20%
Squarefeetoccupied:
BasicChunks（60,000Sq.Ft.÷80,000Sq.Ft.）
75%
CustomCuts（20,000Sq.Ft.÷80,000Sq.Ft.）
25%
Directlaborhours:
BasicChunks（500DLH÷2,500DLH）
20%
CustomCuts（2,000DLH÷2,500DLH）
80%
ManufacturingoverheadallocatedusingABC
BasicChunks
CustomCuts
Utilitiescostpool（usingKWHasacostdriver）:
BasicChunks（90%×$8,000）
$7,200
CustomCuts（10%×$8,000）
$800
Maintenancecostpool（usingMHasacostdriver）:
BasicChunks（80%×$1,000）
$800
CustomCuts（20%×$1,000）
$200
Depreciationcostpool（usingSq.Ft.asacostdriver）:
BasicChunks（75%×$15,000）
$11,250
CustomCuts（25%×$15,000）
$3,750
Miscellaneouscostpool（usingDLHasacostdriver）:
BasicChunks（20%×$600）
$120
CustomCuts（80%×$600）
$480
TotaloverheadallocatedtoeachproductlineusingABC
$19,370
$5,230
c.
Totalmanufacturingcostsallocatedtoeachproductline
BasicChunks
CustomCuts
DirectLabor:
BasicChunks（50,000bags×$12perDLH×DLH）
$6,000
CustomCuts（20,000cases×$12perDLH×DLH）
$24,000
DirectMaterials:
BasicChunks（50,000bags×$2perbag）
$100,000
CustomCuts（20,000cases×$4percase）
$80,000
ManufacturingOverhead（allocateusingABC）:
BasicChunks（frompartb）
$19,370
CustomCuts（frompartb）
$5,230
TotalcostallocatedusingABC
$125,370
$109,230
d.
TheCustomCutsproductlineisverylaborintensiveincomparisontotheBasicChunksproductline.Thus,thecompany’scurrentpracticeofusingdirectlaborhourstoallocateoverheadresultsintheassignmentofadisproportionateamountoftotaloverheadtotheCustomCutsproductline.Ifpricingdecisionsaresetasafixedpercentageabovethemanufacturingcostsassignedtoeachproduct,theCustomCutsproductlineisoverpricedinthemarketplacewhereastheBasicChunksproductlineiscurrentlypricedatanartificiallylowpriceinthemarketplace.ThisprobablyexplainswhysalesofBasicChunksremainstrongwhilesalesofCustomCutsareonthedecline.
e.
Thebenefitsthecompanywouldachievebyimplementinganactivity-basedcostingsysteminclude:
（1）abetteridentificationofitsoperatinginefficiencies,
（2）abetterunderstandingofitsoverheadcoststructure,（3）abetterunderstandingoftheresourcerequirementsofeachproductline,（4）thepotentialtoincrease
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