《管理会计》英文版课后习题答案.pdfVIP

第二章产品成本计算

Exercises

2–1（指教材上的第2章练习第1题，下同）

1.Part#72APart#172C

Steel*$12.00$18.00

Setupcost**6.006.00

Total$18.00$24.00

*($1.00?12;$1.00?18)

**($60,000/10,000)

usedbyeachpart:

Costperounce=$3,000,000/3,000,000ounces

=$1.00perounce

ofunitsineachbatch(thereare20setupsperyear):

Costpersetup=$1,200,000/20

=$60,000

2.

driver.

3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequal

10)+(20?10)],wegetthefollowingrateperhour:

Costpersetuphour=$1,200,000/600

=$2,000perhour

Part#72A=($2,000?400)/100,000=$8.00

Part#172C=($2,000?200)/100,000=$4.00

Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcost

decreasedby$2.00.

problems

2–5

1.Nursinghoursrequiredperyear:4?24hours?364days*=34,944

*Note:364days=7days?52weeks

Numberofnurses=34,944hrs./2,000hrs.pernurse=17.472

Annualnursingcost=(17?$45,000)+$22,500

=$787,500

Costperpatientday=$787,500/10,000days

=$78.75perday(foreithertypeofpatient)

2.

otherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostper

patientdaybypatientcategoryisasfollows:

Intensivecare=$393,750*/2,000days

=$196.88perday

Normalcare=$393,750/8,000days

=$49.22perday

*$525,000/2=$262,500

Thecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbe

moreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesame

nursinghoursperdayasnormalcarepatients.

3.

theothernursingcosts,thehoursofadd