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加里森管理会计12th,第七章答案
Exercise 7-5 (15 minutes)
Sales ($1,650 per standard model glider × 10 standard model gliders + $2,300 per custom designed glider × 2 custom designed gliders) $21,100 Costs: Direct materials ($462 per standard model glider × 10 standard model gliders + $576 per custom designed glider × 2 custom designed gliders) $5,772 Direct labor ($19 per direct labor-hour × 28.5 direct labor-hours per standard model glider × 10 standard model gliders + $19 per direct labor-hour × 32 direct labor-hours per custom designed glider × 2 custom designed gliders) 6,631 Supporting direct labor ($18 per direct labor-hour × 28.5 direct labor-hours per standard model glider × 10 standard model gliders + $18 per direct labor-hour × 32 direct labor-hours per custom designed glider × 2 custom designed gliders) 6,282 Order processing ($192 per order × 3 orders) 576 Custom designing ($261 per custom design × 2 custom designs) 522 Customer service ($426 per customer × 1 customer) ???426 ?20,209 Customer margin $????891
Exercise 7-11 (30 minutes)
1. First-stage allocations of overhead costs to the activity cost pools:
Distribution of Resource Consumption Across Activity Cost Pools Direct Labor Support Order Processing Customer Support Other Totals Wages and salaries 30% 35% 25% 10% 100% Other overhead costs 25% 15% 20% 40% 100%
Direct Labor Support Order Processing Customer Support Other Totals Wages and salaries $105,000 $122,500 $?87,500 $?35,000 $350,000 Other overhead costs ???50,000 ???30,000 ???40,000 ???80,000 ?200,000 Total cost $155,000 $152,500 $127,500 $115,000 $550,000
Example: 30% of $350,000 is $105,000.
2. Computation of activity rates:
Activity Cost Pools (a)Total Cost (b)Total Activity (a) ÷ (b)Activity Rate Direct labor support $155,000 10,000 DLHs $15.50 per DLH Order processing $152,500 500 orders $305 per order Customer support $127,500 100 customers $1,275 per customer Exercise 7-11 (continued)
3. Computation
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