rangkuman aja
TRANSCRIPT
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Key Figures for the Exercises, Problems and Cases
To Accompany
Managerial AccountingCreating Value in a Dynamic Business Environment
9th Edition
McGraw!ill"#rwin
$%&&
by
'onald () !ilton
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CHAPTER 1
No key figures.
CHAPTER 2
E 2-24 Beginning inventory of finished goods, case I: $84,000
E 2-2 !. "ota# co%ensation: $&20
E 2-2' 2. "ota# overtie %reiu: $20
E 2-2( 2. )ost of goods so#d: $820,000
E 2-*0 +f $&&,000
+o $!!0
E 2-*! 2. )ost %er ca##, eruary: $ .2&
E 2-** /nnua# differentia# cost: $**,000
2-*8 2. )ost of goods anufactured: $(!*,200
2-*( 1irect ateria# used: $40,000
2-40 2. Net incoe: $!'8,000 2-4! Net incoe, case /: $!!0,000
2-42 !. a. "ota# %rie costs: $2,'80,000
2-42 !. d. anufacturing overhead: $*4,000
2-4* 2. )ost of goods so#d: $80,000
2-44 2. "ota# cost of 3ages: $'08
2-! 1irect ateria#, 202 forecast: $*,'00,000
2- '. $*&0
2-& 2. 5ut%ut of 20,000 ott#es, %rofit: $2',000
) 2-'0 !. a. '0,000 co%ies
2
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CHAPTER 3
E *-24 !. redeterined overhead rate at *00,000 chicken vo#ue:$ .4* %er chicken +rounded
E *-2& *. )ost of goods anufactured: $'',000
E *-28 !. /%%#ied anufacturing overhead: $&0,000E *-2( "ota# cost: $&,4&0
E *-*0 !. )ost of goods anufactured: $'4*,!00
E *-*! 2. 6ross argin: $'*,000
E *-*2 !. urchases: $**',000
E *-** 7ndera%%#ied overhead: $!',000
E *-*4 !. redeterined overhead rate: $!*.*0 %er hour
E *-* 2. c. 5vera%%#ied overhead: $!!,000
E *-*& 5verhead: (,'00 euros
E *-4! 2. 5verhead rate: !08
*. /%%#ied overhead: $*,4'
*-42 !. "ota# anufacturing costs: $!&,!00*. Net incoe: $&,!00
*-4* !. redeterined overhead rate: $!2 %er hour
*-4 4. inished-goods inventory increased y $20*,000
*-4' !. redeterined overhead rate: !*0 of direct #aor cost
'. )ost of goods so#d: $!,*0(,*00
*-4& !. "racea#e costs: $2,00,000
*-48 2. Ending 3ork-in-%rocess inventory is carried at a cost of $!*,*0
*-4( !. redeterined overhead rate: $20 %er achine hour
*-0 2. )ost of goods so#d +ad9usted for undera%%#ied overhead:$!,&&0,000
*-2 !. )ost of goods anufactured: $*48,000
*-* *. 7ndera%%#ied overhead: $',000
*- 4. redeterined rate: $4.44 %er hour +rounded
*-' 2. )ost of 9o &&: $200,'&
'. 7ndera%%#ied overhead for Noveer: $4,&
*-& !. redeterined overhead rate: $2! %er direct-#aor hour
4. "ota# actua# overhead: $**,(00
&. Incoe +#oss: $+!,'2
*-8 "ota# cost of 9o "8!: $*4,00
*-( . $80,000
*-'0 !. "ota# udgeted overhead +de%artents / and B: $800,000*. 1e%artenta# overhead rate, 1e%artent /: $2' %er direct-#aorhour
) *-'! *. inished-goods inventory, !2*!: !*,400 units
4. /ctua# anufacturing overhead: $4,*(2,000
) *-'2 *. anufacturing overhead a%%#ied in 1eceer: $(0,000
'. )ost of goods anufactured: $2,('8,800
*
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CHAPTER 4
E 4-! *. &0,000 ga##ons
E 4-!& !. ',000 e;uiva#ent units
E 4-!8 "ota# e;uiva#ent units, conversion: 2,(02,000
E 4-!( 7nits co%#eted and transferred out during the year: !2,000E-4-20 )osts %er e;uiva#ent unit, tota#: $&0
E 4-2! )osts %er e;uiva#ent unit, direct ateria#: $!!.00
E 4-22 !. )ost of goods co%#eted and transferred out during <e%teer:$20,000
E 4-2* 2. )ost reaining in eruary 28 3ork in %rocess: $2,!00
E 4-24 2. "ota# %roduct cost, %rofessiona#: $*.00
4-2 *. )osts %er e;uiva#ent, tota#: $4.&&
4-2' 2. "ota# e;uiva#ent units, conversion: 22',000
4-2& )ost reaining in ending 3ork-in-%rocess inventory: directateria#: $!2*,&0
"ota# cost of =u#y *! 3ork in %rocess: $202,(0 4-28 !. . )osts %er e;uiva#ent unit, direct ateria#: $.'0
4-2( 2. E;uiva#ent units, direct ateria#: !!0,000
4-*0 2. )osts %er e;uiva#ent unit, tota#: $!!.4*
. >ork-in-rocess inventory +credit: $!,!4*,000
4-*! !. 5verhead a%%#ied: $*&(,00
*. )ost of the ending 3ork-in-%rocess inventory: $*24,000
4-*2 *. )ost of the =une *0 3ork-in-%rocess inventory: $*4,'00
4-** "ota# e;uiva#ent units, conversion: &!,000
"ota# cost of ay *! 3ork-in-%rocess: $!'&,00
4-*4 2. "ota# cost of returns in %rocess on eruary 28: £!4,20
4-* )ost of goods co%#eted and transferred out during Noveer:$*0',*00
4-*' !. "ota# %roduct cost, de#ue ode#: $20&,(00
4-*& 2. )onversion cost %er unit in de%artent II: $!0,00 %er unit
. )ost of an etched, co#ored g#ass sheet: $&'.2 %er sheet
4-*8 2. 7nit cost, ref#ective cera#a housings: $200.00
) 4-*( 4. >eighted-average unit cost of co%#eted #eather e#ts: $'.!0
"ota# cost of 5ctoer *! 3ork in %rocess: $4,&00
4
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CHAPTER
E -2' *. ateria#-hand#ing cost %er #ens: $00
E -2& 2. "he traditiona# %roduct-costing syste undercosts the <atin <heen %roduct #ine, 3ith res%ect to ;ua#ity-contro# costs y $2
E -* !. "ota# cost %er order si?e +sa##: $!8,400 -4' !. "ota# cost, standard: $!&
2. "he anufactured cost of a standard unit: $!8!
-4& 2. achine-re#ated costs for @E6 #ine: $!*,000
*. "ota# cost %er unit, under /B), for 6" #ine: $''*.(0
4. )ost distortion %er unit for /1A #ine: overcosted y $8.8
-4( !. "y%e / anufacturing overhead cost: $!'0 %er unit
2. "he anufactured cost of a ty%e / cainet: $24*.0
-0 2. E-coerce consu#ting, incoe: $22,040
*. /ctivity-ased a%%#ication rate, staff su%%ort: $&20 %er c#ient
Bi##ings, inforation systes services: $*8&,00
-2 *. redeterined overhead rate: $*!.2 %er achine hr. -* !. 7nit cost %er %#ate: $2'0.2
-4 2. "ota# cost, roya#: $4,4*!,(00
- 2. "he tota# contriution argin e%ected fro the ) oard:$2,*'0,000
*. 7sing activity-ased costing, the tota# contriution argin e%ectedfro the "A oard: $2,&,!00
-' 2. Ne3 %roduct cost, under an activity-ased costing a%%roach: $&.4' %er %ound of ona
-& 2. oo# rate, %#ant-re#ated costs: $0 %er s;. ft.
. Ne3 target %rice, odds: $'0.!'
-8 !. "ota# ateria#-Cand#ing 1e%artent costs: $288,000*. "here is a $&4,'00 reduction in ateria#-hand#ing costs a##ocated to
governent contracts
4. "he cuu#ative do##ar i%act of the recoended change ina##ocating ateria#-hand#ing de%artent costs: $2*4,*4'
-( !. . "uff <tuff unit cost: $28.00
*. aricating cost %er unit, "uff <tuff: $4.(* %er unit +rounded
4. @uff <tuff unit costs, cost 3ith overhead assigned on direct-#aorhours: $*&.0
-'0 . @e%orted %roduct costs, activity-ased costing syste, %roduct 6:$!4!.'&
'. @e%orted %roduct costs, activity-ased costing syste, %roduct ":$!'*.&4
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CHAPTER !continue"#
-'2 "raditiona# syste undercosts %roduct > y: $!20.2 %er unit
-'' !. 5%erating incoe, "race "e#eco: $&,000
-'& "e#e-Insta##, o%erating %rofit: $+!8,000
) -'8 *. "ota# cost, =@-!4, estiated 202 %roduct cost: $!,40,0004. 6ross argin, @-!*: $+!!*,000
) -'( 2. roduct costs ased on activity-ased costing syste, <tandardode#: $4*&.&
*. Ne3 target %rice, Ceavy-1uty ode#: $248.&*
) -&0 "raditiona# syste undercosts 1e#ue ode# y $222.& %er unit
'
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CHAPTER $
E '-24 2. 1eceer cost %redictions, %roduction cre3: $,20
E '-2 2. Energy cost: $22,'00
E '-*0 *. )ost %rediction at the 22,000-i#e activity #eve#, aintenance cost:
$!2,&0r E '-** !. onth#y cost of f#ight service D $(,''& $4 X , 3here X denotes
thousands of %assengers
E '-*4 !. Aaria#e uti#ity cost %er hour: $2.00
4. )ost %rediction at *00 hours of o%eration, high-#o3 ethod, uti#itycost: $!,!00
'-*' 2. Aaria#e aintenance cost: $( %er hour
'-*& 2. "ota# cost for !,'0 tons: $82*,00
'-*8 *. )ost %rediction at (0 hours of activity, aintenance cost: $4,((
'-40 *. ied-cost co%onent: $!2,0!0
'-4! *. Aaria#e cost %er unit of activity: $!.00
'-42 2. "ota# onth#y cost: $(,(4* $.8( %er unit of activity '-4* 4. ): $!,'&,000
'-44 . ied cost: $!0
'-4 *. iniu id for a 200-%erson cocktai# %arty: $4,400
'-4' 2.2.
Aaria#e: $'.&& %er f#ightied: $!!,&(' %er onth
4. )ost %rediction for !,'00 f#ights: $22,'28
) '-4& 2. "ota# varia#e cost %er !,000 s;uare feet: $4('.2
. . "ota# increenta# varia#e overhead: $*,28
) '-48 '. /dinistrative cost D $&,000 $*.00 X , 3here X denotes thenuer of %atients
) '-4( !. Cigh-#o3 ethod, varia#e adinistrative cost %er %atient: $!02. "ota# onth#y adinistrative cost D $2,'&! $&.8! X , 3here X
denotes the nuer of %atients for the onth
&
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CHAPTER %
E &-2* 4. Break-even sa#es revenue: $'2,00
E &-24 2. )ontriution-argin ratio: .
E &-2 2. Ne3 reak-even %oint +in units: 4,400 co%onents
E &-2' 2. "he tea ust %#ay 4 gaes to reak evenE &-2& 2. <afety argin: $!'0,000
E &-28 2. 5%erating #everage factor +at $2,000,000 sa#es #eve#: 4.*
E &-2( *. >eighted-average unit contriution argin: $!'2.0
E &-*! 2. 1ecrease in net incoe: $*0,000
E &-*2 2. )ontriution argin: $+!00,000
E &-** *. <ervice revenue re;uired to earn target after-ta incoe of $48,000:$!,000,000
&-*4 2. Net incoe: $280,000
&-* 2. <a#es units re;uired to earn incoe of $!80,000: 4,000 units
&-*' 2. Net incoe, ode# no. 4*((: $!,0(4,400
&-*& 2. Break-even %oint: *2,000 units &-*8 2. c. )oissions 3i## tota#: $*,'00
&-*( !. #an B reak-even %oint: 2,200 units
*. 5%erating #everage factor, %#an /: !.2
&-40 *. Nuer of sa#es units re;uired to earn target net %rofit: !40,000units
'. 5#d contriution-argin ratio: .208
&-4! *. argin of safety: $4,000,000
&-42 *. Break-even %oint +in units: 80,00 units
&-4* !. "ota# fied e%enses: $!,4(!,(80
2. <afety argin: $!,!'&,000
&-44 !. a. )o%uter-assisted anufacturing syste, reak-even %oint in units:2!0,000 units
&-4 !. Break-even sa#es vo#ue, regu#ar ode#: 2&,00 tus
*. Ao#ue at 3hich oth achines %roduce the sae %rofit: *&,00tus
&-4' *. Ne3 reak-even %oint +in units: !(,!2 units
. Ne3 contriution-argin ratio: .40 +rounded
&-4& 2. Break-even %oint +in units: !&,000 units
&-48 2. 1ecrease in o%erating incoe: $+!,400
&-4( 2. "ota# unit sa#es to reak even: !'2,00 units
*. >eighted-average unit contriution argin: $!*.00 &-0 *. Aaria#e cost %er ton: $2& %er ton
'. 1o##ar sa#es re;uired to earn target net %rofit: $!,!40,000
&-! *. Break-even %oint +in units for the ountaineering ode#: !0,00units
&-2 2. @e;uired sa#es do##ars to reak even: $!(,'(2,*08
) &-* !. )ontriution argin %er %atient-day: $200
2. Increase in revenue: $40,000
8
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CHAPTER % !continue"#
) &-4 !. . In order to achieve its after-ta %rofit o9ective, 5ak#ey ust se##2,00 units.
2. /#ternative +*, after-ta %rofit: $204,000
) &- !. Break-even %oint: $00,000*. Ne3 contriution-argin ratio: .!
(
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CHAPTER &
E 8-!4 2. Inventoria#e costs under asor%tion costing: $20,000
E 8-! 2. redeterined fied-overhead rate: $2! %er unit
E 8-!' 2. 1ifference in fied overhead e%ensed under asor%tion and
varia#e costing: $2,00E 8-!& !. . ied overhead rate %er unit: $!!0
E 8-!8 2. Break-even %oint: !4,''& units
E 8-!( 2. Inventoria#e costs under varia#e costing: $&,000
8-2! 2. a. Net incoe: $200,000
*. )ost of goods so#d under asor%tion costing: $!,00,000
8-22 2. Net incoe: $2,000
8-2* !. "ota# contriution argin: $*20,000
2. Break-even %oint: 2,000 units
8-24 2. Budgeted varia#e anufacturing costs: $*,00,000
*. Increase in inventory +in units: ,000 units
8-2 !. "ota# varia#e cost: $*(2. . Net incoe: $*20,000
8-2' 2. Net incoe: $2'*,000
8-2& 2. a. )ontriution argin %er unit: $22
2. . ro9ected net incoe for the year under asor%tion costing:$!&8,000
8-28 !. "ota# cost: $'44,800
2. Fear-end inventory, through%ut costing: $4,800
4. Net incoe: $!,200
8-2( !. a. /sor%tion cost %er case is $42
. Aaria#e costing, o%erating incoe, year 2: $!4,000
8-*0 Net incoe, year !: $48,000
8-*! !. 5%erating incoe, year !: $2&,00
2. 5%erating incoe, year 2: $20,00
8-*2 !. )ost of goods so#d, year !, asor%tion costing incoe stateent:$2,00
)ost of goods so#d, year 2, varia#e costing incoe stateent:$!&,00
. a. "ota# sa#es revenue inus tota# costs e%ensed across oth years,asor%tion costing: $4!,000
8-** 4. /sor%tion costing, finished-goods inventory, end of year !:
$!0,00. Aaria#e costing, re%orted incoe for year 2, $20,00
!0
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CHAPTER '
E (-22 2. ayents of accounts %aya#e during 20!: +!,!00,000 euros
E (-24 !. @e;uired %roduction during the year: 40,000 units
E (-2 2. "ota# co##ections in fourth ;uarter fro credit sa#es in fourth
;uarter: $2*0,000E (-2' 2. "ota# ra3-ateria# %urchases during third ;uarter: $2,'4,000
E (-2& *. E%ected cash a#ance, /ugust *!: $2!,880
E (-2( "ota# cash recei%ts at $!00,000 sa#es #eve#: $!02,!2
E (-*0 !. Budgeted cash co##ections for 1eceer: $208,000
E (-*! !. "ota# direct %rofessiona# #aor cost: $!44,000
(-*2 !. "ota# direct-#aor cost for the ;uarter: $4&0,!
(-** 2. acu#ty needed: '&2
(-*4 2. "ota# cash disurseents, eruary: $!2!,000
(-* . 1eceer *! inventory: !,(00 units
(-*' !. "ota# cash disurseents, /%ri#: $(,&8,000
Ending cash a#ance, =une: $2,'0,000 (-*8 2. #anned %roduction, =une: !,000 sets
4. #anned direct-#aor cost, ay: $*&8,000
(-*( 2. )onversion cost udget: $24,040
4. Increase in cost of ra3 ateria#: $!00,820
(-40 2. roduction re;uired +units, heavy coi#s: 4!,000
'. anufacturing overhead udget for 200, tota# anufacturingoverhead: $!,4'4,20
(-42 !. 5%erating incoe: $!&(,'00
"ota# co%ensation, anageent consu#ting: $24,000
(-4* !. "ota# sa#es revenue: $!,!00,000
*. )ost of %urchases +%a%eroard: $(&,000
. "ota# overhead: $!48,00
&. redeterined overhead rate: $40 %er hour
(-44 2. Increase in sa#es: !!.
(-4 2. "ota# cash recei%ts, first ;uarter: $!,*'&,0*0
4. "ota# cash disurseents, first ;uarter: $!,2!*,&'
'. @e;uired short-ter orro3ing: $+!00,000
&. Net incoe: $!'0,''
) (-48 !. "ota# sa#es revenue, entire year: $,'0,000
*. roduction udget, < fraes, units to e %roduced, entire year:
24,0004. )ost of eta# stri%s to e %urchased, entire year: $!,!0,000
. "ota# cash %ayents for direct #aor, entire year: $(*',000
&. )ost of goods so#d: $*,80,000
8. Net incoe: $!,**&,00
!0. "ota# assets: $(,'*4,&00
!!
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CHAPTER 1(
E !0-28 !. 1irect-#aor efficiency variance: $8,000 unfavora#e
E !0-2( /ctua# ateria# cost: $!(4,400
E !0-*2 1irect-#aor rate variance: $'4 unfavora#e
E !0-** <tandard ateria# cost: $28,000E !0-*' 1irect-#aor rate variance: $*,000 7
E !0-*8 2. 1e#ivery cyc#e tie: 22 days
E !0-40 )ost of goods so#d +deit: $22,*00
!0-42 2. 1irect-ateria# ;uantity variance: $&0 favora#e
!0-44 !. 1irect-ateria# %rice variance: $40 unfavora#e
!0-4 2. 1irect-#aor efficiency variance: $4(.00 favora#e
4. "ota# ateria# and #aor variances: $(02.0 favora#e
!0-4' 1irect-#aor rate variance: $4&,02 unfavora#e
!0-4& !. 1irect-#aor efficiency variance: $4,*4*
!0-48 2. 1irect-ateria# ;uantity variance: $!','2 favora#e
!0-0 !. . 1irect-#aor efficiency variance, #aor c#ass III: $800 7 !0-! !. "ota# standard unit cost: $8.'2
!0-2 !. "ota# standard cost %er !0-ga##on atch: $*0.20
!0-' !. )harter 1ivision, tota# onus a3arded for the year: $','00
!0-& !. . "ota# standard hours a##o3ed: *&,200 hours
2. 1irect-ateria# %rice variance: $&0 favora#e
!0-8 !. 1irect-ateria# ;uantity variance: $*00 7
!0-( !. "ota# standard cost of direct ateria# in =u#y, inishing 1e%t:$&,00
2. )onstruction 1e%t, standard ateria# cost: $48,000
*. 1irect-ateria# ;uantity variance, )onstruction 1e%t: $',000 7
!0-'0 "o c#ose variances into )ost of 6oods <o#d +)6<: $,&&0 +deitto )6<
) !0-'2 2. 1irect-ateria# %rice variance: $!,(00 7
*. 1irect-ateria# %rice variance +deit: $!,(00
) !0-'* !. /ctua# out%ut +in drus: !,000 drus
2. 1irect ateria#, ;uantity variance, /: $2,00 7
*. 1irect #aor, actua# hours, +iers: 2,000 hr
4. "ota# of a## variances for the onth: $!,!0
!2
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CHAPTER 11
E !!-22 2. Aaria#e-overhead efficiency variance: $'0,000 7
E !!-2* !. #ei#e udget, varia#e overhead: $240,000
E !!-24 Efficiency variance: $'0,000 7
E !!-2' !. /%%#ied fied overhead: $!08,000E !!-2& !. "ota# standard hours: 2,!00
E !!-28 2. Aaria#e e#ectricity cost, *0,000 %atient days: (0,000 euros
E !!-*0 /ctua# %roduction in units: 24,000
E !!-*! !. f. "ota# overhead cost: $'0,*00
E !!-*2 ied-overhead vo#ue variance: $240,000 +%ositive orGunfavora#eH
E !!-** )ost of goods so#d +deit: $(&,000
E !!-*4 <a#es-vo#ue variance: $!2,000 unfavora#e
!!-* /ctua# varia#e-overhead rate: $*.!0
!!-*' 4. Budgeted overhead cost for =u#y: $!!,800
!!-*8 !. d. Aaria#e-overhead efficiency variance: $8,80 !!-*( *. 1irect ateria# used: $20.00 %er unit
Aaria#e anufacturing overhead: $'.2 %er unit
<u%ervisory sa#aries: $*',000 %er onth
!!-40 !. edica# assistants, udget: $!!,0'0
edica# assistants, actua#: $!*,020
*. Aaria#e-overhead s%ending variance: $20,8'
!!-4! 2. Aaria#e-overhead s%ending variance: $2,*!0
. Aaria#e-overhead is undera%%#ied y $42,0'
!!-42 2. /dvertising, f#ei#e udget: $!,'0,000
!!-4* !. 5%erating incoe: $!22,400
2. 5%erating incoe, f#ei#e udget variance: $4,400 7
!!-44 2. )ase /: $&.00 %er hour
. )ase B: $!8,000
!4. )ase B: !,000 units
!!-4 "ota# varia#e e%enses, activity #eve# +air i#es, *8,000: $(*,!00
4. "ota# varia#e e%enses, f#ei#e udget: $&8,400
!!-4& )ontriution argin, actua#: $(,400
!!-48 *. $!! %er achine hour
. <tandard varia#e-overhead rate %er achine hour: $!0.!0 %erachine hour
8. Aaria#e-overhead efficiency variance: $!0,!00 unfavora#e!!. ied overhead cost: $*24,000
!!-4( 1irect-#aor efficiency variance: $!*,00 unfavora#e
ied-overhead udget variance: $!,000 unfavora#e
!!-0 !. a. Aaria#e-overhead s%ending variance: $!&*,000 unfavora#e
2. )ost of goods so#d +deit: $2!8,000
!!-! #ei#e udget, varia#e overhead: $!8,000
. ied overhead a%%#ied to 3ork in %rocess: $2,000
!*
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CHAPTER 11 !continue"#
!!-! 8. )ost of goods so#d +deit: $!4,!*0
!!-2 2. <a#es vo#ue variance: $0,000 unfavora#e
!!-* !. <a#es %rice variance: $4',000 7
) !!-4 *. /ctua# fied overhead: $4*,20&. /ctua# varia#e-overhead rate: $'.*0 %er hr
!0. /%%#ied fied overhead: $*',000
) !!- 4. a. 1irect-ateria# %rice variance, tota#: $!**,000 7
e. Aaria#e-overhead s%ending variance: $&,000 7
h. <a#es-%rice variance: $4,000 7
CHAPTER 12
E !2-*! Ban;uets catering, f#ei#e udget, arch: $'0
E !2-*2 !. /dissions, #iera# arts: $*',000
E !2-** rofit argin contro##a#e y segent anager, etro: $400,000
E !2-* /%%raisa# costs: $42,000
!2-42 !. @ocky ountain 6enera# Cos%ita#, tota# cost, f#ei#e udget,/ugust: $82,&00
!2-4* aci#ities, 6enera# edicine: $&!,20
!2-44 !. <egent %rofit argin, Jas Aegas: $!'!,'0
!2-4 2,* "ota# ;ua#ity costs, no. !': $4*(,(00
!2-4' rofit argin tracea#e to segent, 5#entangy store: $84,000) !2-! !. Net incoe, Boston store: $(!,2&
2. ort#and storeKs net incoe for ay: $!2,*&
) !2-2 !. 5%erating incoe +#oss, )anada: $42!,000
!4
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CHAPTER 13
E !*-2' @esidua# incoe: $!,800,000
E !*-2& >eighted-average cost of ca%ita#: .!!4
E !*-28 )onstruction 1ivision, econoic va#ue added: $4.4!' i##ion
E !*-2( !. . @esidua# incoe: $'!,000E !*-** !. @5I: !0
E !*-*4 2. "ransfer %rice: $*00
E !*-* 2. rofit %er unit in s%ecia# order: $'
!*-*& @esidua# incoe, division /: $240,000
!*-*8 2. @5I: 2
!*-40 Fear 2, @5I ased on net ook va#ue: !2.
!*-4! Fear !, residua# incoe +ased on net ook va#ue: $,000
!*-42 *. Incoe: $!0,000
. )urrent residua# incoe of the Northeast 1ivision: $!48,000
!*-4* !. )a%ita# turnover: 80
!*-44 !. >eighted-average cost of ca%ita#: .!0' !*-4 !. "he 3eighted-average cost of ca%ita#: .0(&2
2. /t#antic 1ivision, econoic va#ue added: $+!2,!8!,200
!*-4' 2. a. "ransfer %rice: $'
!*-4& 4. roduce diode and se## eterna##y, contriution argin: $2&
!*-48 2. 7.<. o%eration, incoe after ta: $24.00
*. 6eran o%eration, incoe after ta: $*'.00
!*-4( 2. "ota# contriution argin, ining 1ivision: $!,200,000
) !*-0 2. @esidua# incoe, @JI: $!20,000
) !*-! !. Increase in net incoe efore taes: $!*2,000
*. Increase in net incoe efore taes for Interg#oa# Industries:$*!2,00
) !*-2 2. 7nit contriution argin, J1: $'
. Net savings if ")C-*20 is %roduced using an C1: $!!2.00
!
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CHAPTER 14
E !4-** rofit on ice crea counter: $',00
E !4-*& !. )ost of re%#acing the !,000 ki#ogras to e used in the s%ecia#order: 8,&00 p
E !4-4! 7nit contriution argin, uno: $*.00E !4-4* *. "he o9ective function va#ue at the o%tia# so#ution: $!*2 tota#
contriution argin
E !4-44 !. )ost savings %er achine hour if anufactured, #ender: $4
!4-4 !. Net contriution to %rofit: $*4,00
!4-4' !. 7nit contriution argin, Enhanced ode#, $200
!4-4& !. Incoe +#oss fro c#osure: $+!2,800
!4-48 2. )ontriution argin %er direct-#aor hour, 1e#ue ode#: $!2
!4-0 !. a. <avings if %urchased fro ar#ey: $+!,440
!4-! "ota# revenue fro further %rocessing $4'0,000
!4-2 !. Increenta# contriution argin: $42,(4
!4-* !. "ota# varia#e cost %er unit: $!0.02. Luantity of co%onent B8! to e %urchased: 4,000 units
!4-4 2. Increase in onth#y cost: $2*,000
!4- 2. )ontriution fro sa#e to ayte##: $*,848
!4-' 2. /cce%ting the s%ecia# order 3i## resu#t in a tota# additiona#contriution argin of $*&,00
!4-& 2. )ontriution argin, %roduct 0&: $(*
2. "ota# contriution argin: $!!*,20
!4-8 2. )osts to e avoided y %urchasing +/B) ana#ysis, tota#: $8!0,&0
!4-( *. "ota# contriution argin: $,000
!4-'0 *,4 )ontriution argin at the o%tia# so#ution: $4,00
!4-'! 2. a. )ontriution argin, @ J: $!0.*0
) !4-'2 !. )ontriution %er hour, tack#e oes: $2'.40
2. I%roveent in contriution argin: $2*',20
) !4-'* 7nit contriution, E-gauge: $!(.00
!'
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CHAPTER 1
E !-*0 *. 5f the five candidate %rices #isted, $(00 is the o%tia# %rice
E !-*2 !. rofit: &(,000 p
E !-*4 !. arku% %ercentage: !*!.2
E !-* !. /##ocated fied se##ing and adinistrative cost: $40E !-*& 2. ateria# co%onent of %rice: $8,&*'
!-*8 2. "ota# increenta# %rofit: $2,000
!-*( 2. "ota# id %rice: $!4,(0
!-40 4. "arget %rofit: $2,20,000
!-4! *. @e;uired cost reduction: $24
!-42 *. aiu a##o3a#e cost: $&'.00
!-4* !. "he order 3i## oost 6raydonKs net incoe y: $2&,(00
!-44 *. harsa#ia E#ectronicsK current %rofit on sa#es is !0 %ercent
!-4 2. "ota# %rice of 9o: $&&,'00
!-4' 2. Bid %rice: $2(.(0
!-4& !. redeterined overhead rate: $!0 %er direct-#aor hour . rice, /dvanced ode#: $88.80
) !-48 2. a. )ontriution argin, <tandard: $*0
) !-4( 2. Aaria#e overhead rate: $.40
!&
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CHAPTER 1$
E !'-2' Net %resent va#ue using !0 discount rate: !(* euros
E !'-28 !. Net %resent va#ue using 8 discount rate: $2,4!(
E !'-2( /nnuity discount factor: 4.('8
E !'-*0 <a#ary e%ense, after-ta cash outf#o3: $22,400E !'-*2 !. Book va#ue: $!!,!
E !'-** resent va#ue of de%reciation ta shie#d, /)@< acce#eratedde%reciation: $24,!*4
E !'-*4 rofitai#ity inde for 8: !.0&
E !'-* 2. Net %resent va#ue 3ith !0 discount rate: $&,2*'
E !'-*' 2. Net %resent va#ue: $*&,0*&
E !'-*& !. ayack %eriod: 2.2 years
E !'-*8 2. Net %resent va#ue: $!,!!0
E !'-*( !. Noina# interest rate: .*2 +or *2
!'-40 Net %resent va#ue: $!,82(
!'-4! 1ifference in NA of costs: $+2,2&0,200 !'-42 Net %resent va#ue of ecess cash outf#o3s 3ith interior stations:
$+2,2&0,200
!'-4* Net %resent va#ue: $2*(,4!0
!'-44 !. 5#d achine, net %resent va#ue: $+4(4,'0
!'-4 !. Initia# cost of investent: $+42(,440
!'-4' !. resent va#ue of annua# enefits: $*'!,'00
!'-4& Initia# cost of investent: $42(,440
!'-48 )o%uter-contro##ed %rinting %ress, %resent va#ue of ta shie#d:
$&2,!2' !'-4( !. "ota# initia# cash outf#o3: $+*!2,000
!'-0 )o%uter e%ertKs sa#ary and fringe enefits +after-ta: $+',000
"a effect of gain on sa#e: $+!,000
!'-! Net %resent va#ue: $'8,0(8
!'-2 "ota# after-ta cash f#o3, 20!: $+('4,000
*. "ota# after-ta cash inf#o3 +years 202, 20*, 204: $(!0,*'0
!'-* !. +a a## restaurant, net %resent va#ue: $2,&00
2. + 1o3nto3n restaurant, %rofitai#ity inde: !.!0 +rounded
!'-4 !. +a ayack %eriod, a## restaurant: 8 years !'- 2. /ccounting rate of return +/@@ using initia# investent: .!2
!'-' "he increase in annua# efore-ta sa#es revenue cou#d fa## to:$*4,840
!8
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CHAPTER 1$ !continue"#
!'-& !. "ie 0 cash outf#o3: $+!88,000
*. Net %resent va#ue: $',204
!'-8 "ie 0 cash outf#o3: $+!88,000
) !'-( 4. resent va#ue of increenta# annua# cash f#o3s: $!2(,&80
/c;uisition cost of iniuses: $+2!',000
. Initia# cost if the iniuses are %urchased: $+2*!,20
!'-'0 !. Net %resent va#ue: $4&,*(
!(
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CHAPTER 1%
E !&-! Jirary cost a##ocated to #iera# arts: $*'0,000
E !&-!' Jirary cost a##ocated to sciences: $2(,200
E !&-!& )o%uting de%artent cost a##ocated to #oan: $(4,00
E !&-!8 )o%uting de%artent cost a##ocated to de%osit: $!44,000E !&-20 Fuies, a##ocation of 9oint cost: $!8,000
E !&-2! )ruies, a##ocation of 9oint cost: $!*,'0
E !&-22 !. Increenta# revenue #ess increenta# cost: $ .0
E !&-2* C@ de%artent cost a##ocated to de%osit: $!!4,!'&
!&-24 !. C@ de%artent cost a##ocated to asse#y: $!*8,88(
*. C@ de%artent cost a##ocated to )/1: $!2,00
!&-2 !. a. Aaria#e costs, )/1, a##ocated to achining: $*&,00
. ied costs, C@ de%artent, a##ocated to asse#y: $!!&,'4&
!&-2' !. 5verhead rate %er hour, etching: $!0.'02 +rounded
2. aintenance de%artent costs a##ocated to finishing: $8&,!!!
!&-2& 2. )BJ, a##ocation of 9oint cost: $22,000*. <B, net rea#i?a#e va#ue: $200,000
!&-28 !. #ant3ide overhead rate: $20. %er direct-#aor hour
2. c. @ate, o#ding: $*&.44 %er C
!&-2( !. C"-*, net rea#i?a#e va#ue: $!,(2',000
*. /dditiona# %rocessing costs %er ga##on: $2.** +rounded
!&-*0 !. 5ega, 9oint cost a##ocation: $(,000
*. a%%a, net rea#i?a#e va#ue: $20,000
!&-*! 2. =oint cost a##ocation, AM-4: $(00,000
*. Increenta# revenue: $!'0,000
!&-*2 !. 7#trasene, re#ative %ro%ortion: 40
*. . 7#trasene, se%ara#e cost of %rocessing: $88,000
!&-** M D $!00,000, 3here M denotes the Gtota#H cost of the aintenance1e%artent
<ervice de%artent costs a##ocated to Etching: $!(2,000
!&-*4 !. Aaria#e costs: H D $!&,! +rounded, 3here H denotes the Gtota#Hcost of the C@ 1e%artent
"ota# varia#e cost a##ocated to ortho%edics: $2(,&0
2. H D $(,848 +rounded, 3here H denotes the Gtota#H cost of the C@1e%artent
"ota# fied cost a##ocated to interna# edicine: $!!,(!8
) !&-* 2. =uice, net rea#i?a#e va#ue: $!&,000*. /##ocation of 9oint cost, s#ices: $*0,!'0
) !&-*' !. "ota# 9oint cost: $2!0,000
2. . @eso#ine, sa#es va#ue at s%#it-off %oint: $200,000
20
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APPE)D*+ *
No key figures.
APPE)D*+ **
E II-& *. Fou need to invest $!2,000 %er year
E II-( !. Fou need to accuu#ate $!,84,(00
APPE)D*+ ***
E III-* )ase ), E5L: 40E III-4 !. <afety stock: ! tons
E III- *. "ota# annua# cost of ordering and storing MJ-20: $2,400
E III-' !. iniu tota# annua# costs +ordering costs ho#ding costs:$2,400
E III-8 !. @eorder %oint: 400 canisters