亨格瑞《成本与管理会计》习题及答案.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 8-* 8-* 8-* 8-* 8-* 8-* 8-* 8-* 8-* 8-* 8-* 8-* 8-* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ? 2009 Pearson Prentice Hall. All rights reserved. 19-* Question 1: Should TechnoPrint change to the new component? ? 2009 Pearson Prentice Hall. All rights reserved. 19-* Relevant costs over the next year of choosing the new lens =$1,100,000 ($55 ? 20,000 copiers ) The expected relevant benefits of $3,568,000 exceed the expected relevant costs of the new lens of $1,100,000, Photon should introduce the new lens. Note that the opportunity cost benefits in the form of higher contribution margin from increased sales is an important component for justifying the investment in the new lens. ? 2009 Pearson Prentice Hall. All rights reserved. 19-* Question 2: Suppose the estimate of 150 additional printing presses sold is uncertain. What is the minimum number of additional printing presses that TechnoPrint needs to sell to justify adopting the new component? The incremental cost of the new lens of $1,100,000 is less than the incremental savings in rework and repair costs of $1,768,000 ($1,030,000 + $36,000 + $72,000 + $630,000). Thus, it is beneficial for TechnoPrint to invest in the new lens even without making any additional sales. ? 2009 Pearson Prentice Hall. All rights reserved. 19-* Exercise 19-22 Waiting time, service industry The registration advisors at a small Midwestern university (SMU) help 4,000 students develop each of their class schedules and register for classes each semester. Each advisor works for 10 hours a day during the registration period. SMU currently has 10 advisors. While advising an i