亨格瑞管理会计英文第15版练习答案04.docxVIP

Copyright ?2011 Pearson Education, Inc., Publishing as Prentice Hall. Copyright ?2011 Pearson Education, Inc., Publishing as Prentice Hall. PAGE # Copyright ?2011 Pearson Education, Inc., Publishing as Prentice Hall. Copyright ?2011 Pearson Education, Inc., Publishing as Prentice Hall. PAGE # CHAPTER 4 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDAMENTAL ASSIGNMENT MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, EXCEL, COLLAB. INTERNET EXERCISES LO1: Describe the purpose cost management systems s of . 31, 34 50 LO2: Explain the relationsh between cost, cost object, accumulation, and cost assignment. ip cost 45 56 LO3: Distinguish between direct and indirect costs. A1,B1 36, 37, 38, 3! 44 ),45, 49 56 LO4: Explain the major reasons for allocating cost B2 s. 33, 41 46 54 LO5: Identify the main type manufacturing costs: direc materials, direct labor, and indirect production costs. s of t 36, 37, 38, 3! ) LO6: Explain how the finan statements of merchandise and manufacturers differ because of the types of go( they sell. (Afl ts ods 57, 60, 61 LO7: Understand the main differences between traditi and activity-based costing systems and why ABC sys provide value to managers A3, A4, B3, oB4l tems 33, 40, 41, 4： 4 48, 49, 50 55, 56, 57, 58, 59, 60, 6 LO8: Use activity-based co information to make strate and operational control decisions. st4, B4 Jic 32, 37, 43 48, 49, 50 55, 56, 60 1  CHAPTER 4 Cost Management Systems and Activity-Based Costing 4-A1 (20-30 min.) See Table 4-A1 on the following page. 4-A2 (25-30 min.) 1. Merchandise Inventories, 1,000 devices @ $97 $97,000 Direct materials inventory $ 40,000 Work-in-process inventory 0 Finished goods inventory 97,000 Total inventories $137,000 NILE ELECTRONICS PRODUCTS Statement of Operating Income For the Year Ended December 31,20X9 Sales (9,000 units at $170) $1,530,000 Cost of goods sold: Beginning inventory $ 0 Purchases 970,000 Cost of goods available for sale $ 970,000 Less ending i