管理会计计算题整理.docVIP

CHAPTER 3: Quiz/Demonstration Exercises ⅡPROBLEMS: 1. Identify the following planned costs as (a) purely variable costs, (b) discretionary fixed costs, (c) committed fixed costs, (d) mixed costs, or (e) step costs. 1. Straight-line depreciation on office furniture. 2. Electricity used in operating equipment. 3. A lump sum amount of advertising costs planned by a local restaurant. 4. Nursing supervisors salaries (a supervisor is needed for every 10 nursing personnel). 5. Repairs made on computers. 6. Training costs for employees. 7. Crew supervisor in a small construction company. A new supervisor is needed for every 12 workers employed. 8. Sales commissions based on sales dollars. 9. Compensation of accountants employed internally by a local manufacturing company. 10. Direct labor. 11. Rental payment on a 30-year lease for office space in a private office building. 12. Repairs made on computers in the office Answer: 1. Committed fixed costs 2. Mixed costs 3. Discretionary fixed costs 4. Step costs 5. Purely variable costs 6. Discretionary fixed costs 1. Step costs 2. Purely variable costs 3. Discretionary fixed costs 4. Purely variable costs 5. Committed fixed costs 6. Purely variable costs 2.The Cleveland Recreation Center is planning its annual fundraiser. The event committee has developed the following budget for the event. Ballroom rental $2,900 Entertainment $4,500 Printing $600 + $9 per guest Food $29 per guest Decorations and favors $700 + $5 per guest The committee expects that 3,000 people will attend the event. a. Compute the fixed and variable components of the maintenance department. b. Prepare the cost function. c. If Cleveland Recreation Center charges $100 per person, how much money will be raised by this event? Answer: a. Fixed = $2,900 + $4,500 + $600 + $700 = $8,700 Variable = $9 + $29 + $5 = $43 b. Y = $8,