亨格瑞管理会计英文第15版练习答案03.docVIP

PAGE PAGE 80 Copyright ?2011 Pearson Education, Inc., Publishing as Prentice Hall. CHAPTER 3 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDA- MENTAL ASSIGN-MENT MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, NIKE 10K, EXCEL, COLLAB., INTERNET EXERCISES LO1: Explain step- and mixed-cost behavior. A1,B1 26, 30, 31, 32 43,44,48,55 59, 61, 62 LO2: Explain management influences on cost behavior. 27, 37 43 56, 60 LO3: Measure and mathematically express cost functions and use them to predict costs. 28, 33, 34, 35, 38 39, 40, 41 42 43, 45, 50 52, 54, 55 60, 62 LO4: Describe the importance of activity analysis for measuring cost functions. A2,B2 46,49 57, 59 LO5: Measure cost behavior using the engineering analysis, account analysis, high-low, visual-fit, and least-squares regression methods. A3,B3 29, 33, 34, 38, 39 40, 41, 42 47, 50, 51 52, 53, 55 58, 62 CHAPTER 3 Measurement of Cost Behavior 3-A1 (20-25 min.) Some of these answers are controversial, and reasonable cases can be built for alternative classifications. Class discussion of these answers should lead to worthwhile disagreements about anticipated cost behavior with regard to alternative cost drivers. 1. (b) Discretionary fixed cost. 2. (e) Step cost. 3. (a) Purely variable cost with respect to revenue. 4. (a) Purely variable cost with respect to miles flown. 5. (d) Mixed cost with respect to miles driven. 6. (c) Committed fixed cost. 7. (b) Discretionary fixed cost. 8. (c) Committed fixed cost. 9. (a) Purely variable cost with respect to cases of 7-Up. 10. (b) Discretionary fixed cost. 11. (b) Discretionary fixed cost. 3-A2 (25-30 min.) 1. Support costs based on 60% of the cost of materials: Sign A Sign B Direct materials cost $400 $200 Support cost (60% of materials cost) $240 $120 Support costs based on $50 per power tool operation: Sign A Sign B Power tool operations 3 6 Support cost $150 $300 2. If the activity analysis is reliab