2010.8.21-CMAP1-补充课件-李老师1.xlsVIP

variableabsorption costing jointby-product service cost allocation P4 MP Tool has three service departments that support the production area. Outlined below is the estimated overhead by department for the upcoming year. Service Department Estimated Overhead Number of Employees Receiving Repair Tool Assembly Bolting Production Departments Number of Employees Overhead cost is allocated to departments based upon the number of employees. Using the direct method of allocation, how much of the Repair Departments overhead will be allocated to the Tool Department? A. $11,667 B. $7,000 C. $875 D. $0 Answer: D Under the direct method the cost of one service department are not allocated to the other service departments. P6 total budget using the following information for next year. The Photocopying Department provides photocopy services for both Department A and B and has prepared its Fixed costs 4,000,000 pages Budgeted usage Department A 1,200,000 pages Department B 2,400,000 pages Variable cost $0.03 per page Assume that thedual-rate cost allocation method is used and the allocation basis is budgeted usage for fixed A. $42,000 B. $72,000 C. $75,333 D. $82,000 Answer: C Variable cost = 1400000*0.03 = 42000 Total cost allocated = 75333 Fixed cost = 100000*1200000/(1200000+2400000) = 33333 P9 A corporation allocates indirect corporate overhead costs to its operating divisions. The company uses a appropriate allocation base to assign the cost of the corporate personnel department to the operating divisions using a cause-and-effect criterion? A. Square footage of space occupied by each division C. Total book value of identifiable division assets D. Number of employees in each division B. Total service years of employees in each division P13 A company has two service departments (S1 and S2) and two production departments (P1 and P2). S1 S2 Cost incurred: Service provided to: P1 P2 What are the total allocated service department costs to P2 if the company uses the reciprocal