公司理财14170.pptVIP

 Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher Ittner This presentation includes: Exercises 2-17, 2-23, 2-27 Exercise 2-17 Direct, indirect, fixed and variable costs Ceramica Company manufactures three kinds of hand painted ceramic figurines in a two-step process. The first step is automated; in the Baking Department a machine presses the clay figurines into molds and bakes them. In the Painting Department the baked figurines are carefully removed from their molds and hand painted. After they dry, the figurines are packed and shipped to customers. Ceramica’s two departments, Baking and Painting, are in a single factory building. Packaging takes place in the Painting Department. 1. Costs involved in the process are listed below. For each cost below, indicate whether it is a direct variable, direct fixed, indirect variable or indirect fixed cost, assuming “units of production of each kind of figurine” is the cost object. Costs: a. Clay b. Paint c. Packaging materials d. Depreciation on machinery and molds e. Rent on factory More costs f. Insurance on factory g. Painters h. Painting Department manager i. Baking Department manager j. Materials handlers k. Custodian in factory l. Night guard in factory m. Machinist (running the baking machine) n. Machine maintenance personnel o. Maintenance supplies for factory p. Cleaning supplies for factory 2. If the cost object were “Baking Department” rather than output, which costs above would now be direct instead of indirect costs? Anything directly associated with the Baking Department will be a direct cost. Including: Depreciation on machinery and molds Baking Department manager Materials handlers (of the Baking Department) Machinist Machine Maintenance personnel (of the Baking Department) Maintenance sup