Chapter_21 怀尔德《会计学原理》19版答案.doc

Chapter 21 EXERCISES Exercise 21-1 (25 minutes) 1. Allocation of Indirect Expenses to Four Operating Departments Supervision expenses Department Employees % of Total Cost Materials 40 20% $16,000 Personnel 22 11 8,800 Manufacturing 104 52 41,600 Packaging 34 17 13,600 Totals 200 100% $80,000 Utilities expenses Department Square Feet % of Total Cost Materials 27,000 27% $16,470 Personnel 5,000 5 3,050 Manufacturing 45,000 45 27,450 Packaging 23,000 23 14,030 Totals 100,000 100% $61,000 Insurance expenses Department Asset Value % of Total Cost Materials $ 60,000 50% $ 8,350 Personnel 1,200 1 167 Manufacturing 42,000 35 5,845 Packaging 16,800 14 2,338 Totals $120,000 100% $16,700 2. Report of Indirect Expenses Assigned to Four Operating Departments Supervision Utilities Insurance Total Materials $16,000 $16,470 $ 8,350 $ 40,820 Personnel 8,800 3,050 167 $ 12,017 Manufacturing 41,600 27,450 5,845 $ 74,895 Packaging 13,600 14,030 2,338 $ 29,968 Totals $80,000 $61,000 $16,700 $157,700 Exercise 21-2 (30 minutes) Calculation of predetermined overhead rates to apply ABC Overhead Cost Category (Activity Cost Pool) Total Cost Total Amount of Cost Driver Predetermined Overhead Rate Supervision $ 5,400 $36,000 15% of direct labor cost Depreciation 56,600 2,000 MH $28.30 per machine hour Line preparation 46,000 250 setups $184.00 per setup 1. Assignment of overhead costs to the two products using ABC Rounded edge Cost Driver Cost per Driver Unit Assigned Cost Supervision $12,200 15% $ 1,830 Machinery depreciation 500?hours $ 28.30 14,150 Line preparation 40 setups $184.00 7,360 Total overhead assigned $23,340 Squared edge Cost Driver Cost per Driver Unit Assigned Cost Supervision $23,800 15% $ 3,570 Machinery depreciation 1,500?hours $ 28.30 42,450 Line preparation 210 setups $184.00 38,640 Total overhead assigned $84,660