eGNBCheckFigures.docVIP

Check Figures for Problems and CasesChapter 1No check figuresChapter 2Problem 2-13Boxes for packaging: variable, directProblem 2-14Depreciation: fixed, manufacturing overhead, sunkProblem 2-15(3) Cloth used: variable, directProblem 2-16(1) Cost of goods manufactured: $310,000Problem 2-17No check figureProblem 2-18(1) Cost of goods manufactured: $290,000Problem 2-19(1) Total variable cost: $321,000Problem 2-20Clay and glaze: variable, direct materialsProblem 2-21(1) Cost of goods manufactured: $690,000Problem 2-22No check figureProblem 2-23No check figureProblem 2-24(1) Cost of goods manufactured: $870,000Problem 2-25(Case 1) Goods available for sale: $19,000Case 2-26No check figureCase 2-27(2) Cost of goods manufactured: $780,000RA 2-28No check figureAppendix 2AProblem 2A-5(1) Direct labor: $920Appendix 2BProblem 2B-3(1) Total internal failure cost this year: $3,600,000Problem 2B-4No check figureChapter 3Problem 3-21(3) Overapplied by $9,400; (4) Net operating income: $78,400Problem 3-22(3) Overapplied by Rmb7,000; (4) Net operating income: Rmb247,000Problem 3-23(3) Underapplied by $4,000; (4) Net operating income: $57,000Problem 3-24(2) Work in process balance: $17,300; (4) Net operating income: $18,700Problem 3-25(3) Total cost: $9,360Problem 3-26(3) Overhead applied: RUR28,000; (4) Total cost: RUR38,300Problem 3-27(2) Cost of goods manufactured: $1,340,000Problem 3-28(3) $78.16 per unitProblem 3-29(2b) Overhead applied: $8,760; (5a) Underapplied: $52,000Problem 3-30(3) Indirect labor: $30,000; (7) Overapplied: $10,000Problem 3-31(3) Cost of goods manufactured: Nkr770,000; (5) Net operating income: Nkr115,000Problem 3-32(2) Underapplied by Sfr130,000Case 3-33No check figureCase 3-34No check figureRA 3-35No check figureAppendix 3AProblem 3A-2(2) Overhead applied in 2008: $4,000Case 3A-3(2) Traditional approach: 8,000 unitsChapte