亨格瑞管理会计英文第15版练习答案03.docxVIP

. .专业整理 . . .学习帮手 . . .专业整理 . . .学习帮手 . CHAPTER 3 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDAMENTAL ASSIGN-MEN MATERIAL CRITICAL THINKING T EXERCISES AND EXERCISES PROBLEMS CASES, NIKE 10K, EXCEL, COLLAB., INTERNET EXERCISES LO1: Explai n step- and mixed-cost behavior. A1,B1 26, 30, 31, 32 43,44,48,55 59, 61, 62 LO2: Explai n man ageme nt in flue nces on cost behavior. 27, 37 43 56, 60 LO3: Measure and mathematically express cost fun cti ons 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 importa nee of activity an alysis for measuri ng cost fun cti ons. A2,B2 46,49 57, 59 LO5: Measure cost behavior using the engin eeri ng an alysis, A3,B3 29, 33, 34, 38, 39 40, 41,42 47, 50, 51 52, 53, 55 58, 62  account an alysis, high- low, visual- fit, and leastsquares regressi on methods. CHAPTER 3 Measureme nt of Cost Behavior 3-A1 (20-25 min.) Some of these an swers are con troversial, and reas on able cases can be built for alter native classificati ons. Class discussi on of these an swers should lead to worthwhile disagreeme nts about an ticipated cost behavior with regard to alter native cost drivers. (b) Discreti onary fixed cost. (e) Step cost. (a) Purely variable cost with respect to reve nue. (a) Purely variable cost with respect to miles flow n. (d) Mixed cost with respect to miles drive n. (c) Committed fixed cost. (b) Discreti onary fixed cost. (c) Committed fixed cost. (a) Purely variable cost with respect to cases of 7-Up. (b) Discreti onary fixed cost. (b) Discreti onary fixed cost. 3-A2 (25-30 mi n.) Support costs based on 60% of the cost of materials: Sig n A Sign B TOC \o 1-5 \h \z Direct materials cost $400 $200 Support cost (60% of materials cost) $240 $120 Support costs based on $50 per power tool operatio n: Sig n A Sign B Power tool operati ons 3 6 Support cost $150 $300 If the activity analysis is reliable, by using the current method, Evergree n Sig ns is predict ing too mu