管理企业会计634289.docVIP

8–5 1. Resource Formula 60,000 Moves (activity output) Fixed Variable Salaries $400,000 — $400,000 Lease 24,000 — 24,000 Crates — $1.00 60,000 Fuel — 0.06 3,600 Total $424,000 $1.06 $487,600 Note: Cycles, instead of moves, could have been used as the output measures. In this case, the variable cost per unit would double. In some ways, cycles is a better measure because crates then become a strictly variable cost (for moves, it is a step-variable cost treated as a variable cost). For either moves or cycles, salaries and leases are step-fixed costs. Also, capacity is determined by operators: 3(40(50(10 = 60,000 moves. The forklifts actually supply more potential capacity: 3 ( 24 ( 280 ( 3 = 60,480, but they cannot move without operators. 2. Resource Formula 54,000 Moves (activity output) Fixed Variable Salaries $400,000 — $400,000 Lease 24,000 — 24,000 Crates — $1.00 54,000 Fuel — 0.06 3,240 Total $424,000 $1.06 $481,240 The reduction in output reduces the demand for crates and fuel, but the number of operators and forklifts would stay the same (even if the reduction in activity output were permanent). 3. Resource Formula 15,000 Moves (activity output) Fixed Variable Salaries $120,000 — $120,000 Lease 8,000 — 8,000 Crates — $1.00 15,000 Fuel — 0.06 900 Total $128,000 $1.06 $143,900 Note: Reducing demand permanently to 15,000 moves requires three operators (3 ( 2,000 ( 3 = 18,000), assuming that part-time help is not permitted, and one forklift (24 ( 280 ( 3 = 20,160). If part-time operators are allowed, then the cost for salaries would be budgeted at $100,000. This illustrates the lumpy nature of resources and their role in budgeting. 变动成本法 15-1. 1. Total Cost Per Unit Direct materials $ 97,500 $ 6.50 Di