2014年管理会计英文版课后习题答案.docVIP

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第二章 产品成本计算 Exercises 2–1(指教材上的第2章练习第1题,下同) 1. Part #72A Part #172C Steel* $ 12.00 $ 18.00 Setup cost** 6.00 6.00 Total $ 18.00 $ 24.00 *($1.00 ( 12; $1.00 ( 18) **($60,000/10,000) Steel cost is assigned by calculating a cost per ounce and then multiplying this by the ounces used by each part: Cost per ounce = $3,000,000/3,000,000 ounces = $1.00 per ounce Setup cost is assigned by calculating the cost per setup and then dividing this by the number of units in each batch (there are 20 setups per year): Cost per setup = $1,200,000/20 = $60,000 2. The cost of steel is assigned through the driver tracing using the number of ounces of steel, and the cost of the setups is assigned through driver tracing also using number of setups as the driver. 3. The assumption underlying number of setups as the driver is that each part uses an equal amount of setup time. Since Part #72A uses double the setup time of Part #172C, it makes sense to assign setup costs based on setup time instead of number of setups. This illustrates the importance of identifying drivers that reflect the true underlying consumption pattern. Using setup hours [(40 ( 10) + (20 ( 10)], we get the following rate per hour: Cost per setup hour = $1,200,000/600 = $2,000 per hour The cost per unit is obtained by dividing each part’s total setup costs by the number of units: Part #72A = ($2,000 ( 400)/100,000 = $8.00 Part #172C = ($2,000 ( 200)/100,000 = $4.00 Thus, Part #72A has its unit cost increased by $2.00, while Part #172C has its unit cost decreased by $2.00. problems 2–5 1. Nursing hours required per year: 4 ( 24 hours ( 364 days* = 34,944 *Note: 364 days = 7 days ( 52 weeks Number of nurses = 34,944 hrs./2,000 hrs. per nurse = 17.472 Annual nursing cost = (17 ( $45,000) + $22,500 = $787,500 Cost per patient day = $787,500/10,000 days = $78.75 per day (for either type of patient) 2. Nursing hours act as the driver. If intensive care uses half

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