emba習(xí)題解答(已修改)
2025-01-22 13:19 本頁(yè)面
【正文】 NCKU EMBA習(xí)題解答 Chapter 5 Value Chain Analysis ActivityBased Management (Absorption variable costing, Payoff table) 2023/11/19 1 (a). Budgeted Cost Budgeted Activity Cost per Unit of Activity Purchasing materials handling $675,000 247。 900,000 ＝ $ Setup $700,000 247。 1,400 ＝ $500 Machine operations $960,000 247。 12,000 ＝ $80 First unit inspection $50,000 247。 800 ＝ $ Packaging $250,000 247。 312,500 ＝ $ 2 Standard Product A Standard Product B Specialty Product Direct materials $900,000 $600,000 $800,000 Purchasing handling $ x 400,000 = 300,000 225,000 150,000 Setup $500 x 300 = 150,000 80,000 450,000 Machine operations $80 x 6,000 = 480,000 240,000 160,000 First unit inspection $ x 100 = 6,250 5,000 37,500 Packaging $ x 150,000 = 120,000 80,000 40,000 Total $1,956,250 $1,230,000 $1,637,500 Units 247。 150,000 247。 100,000 247。 50,000 Unit cost $ $ $ 3 (c). Activity Budgeted Activity Cost Assigned Activity Cost Purchasing handling $ 675,000 900,000 x $ ＝ $ 675,000 Setup 700,000 1,360 x $500 ＝ 680,000 Machine operation 960,000 11,000 x $80 ＝ 880,000 Inspection 50,000 780 x $ ＝ 48,750 Packaging 250,000 300,000 x $ ＝ 240,000 Total $ 2,635,000 $ 2,523,750 閒置產(chǎn)能差異 $ 111,250 不利 400,000(kg) + 300,000 + 200,000 Product A Product B Specialty 4 (a). Task Chair Desk Chair Executive Chair Valueadded activities： Molding Dpt. Operations $ 500 $ 600 $ 800 Fabric Dpt. Operations 600 800 1,000 Assembly Dpt. Operation 500 750 1,000 Packing Dpt. Operation 300 400 500 Total $ 1,900 $ 2,550 $
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