【正文】 Y 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill WiseCo recorded the following production activity and maintenance costs for two months: Using these two levels of activity, pute: ? the variable cost per unit。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill U ni t s C os tH i gh a c t i v i t y l e v e l 9 , 0 0 0 9 , 7 0 0$ Low a c t i v i t y l e v e l 5 , 0 0 0 6 , 1 0 0 C ha nge 4 , 0 0 0 3 , 6 0 0$ The HighLow Method ? Unit variable cost = $3,600 247。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill ? Unit variable cost = $3,600 247。 40,000 units = $ per unit U ni t s C os tH i gh l e v e l 1 2 0 , 0 0 0 1 4 , 0 0 0$ Low l e v e l 8 0 , 0 0 0 1 0 , 0 0 0 C ha nge 4 0 , 0 0 0 4 , 0 0 0$ 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill The Scattergraph Method Draw a line through the data points with about an equal numbers of points above and below the line. 0 1 2 3 4 * Total Cost in 1,000’s of Dollars 10 20 0 * * * * * * * * * Activity, 1,000’s of Units Produced X Y 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill 0 1 2 3 4 Total Cost 10 20 0 Activity * * * * * * * * * * LeastSquares Regression Method R2 is the percentage of the variation in total cost explained by the activity. R2 for this relationship is near 100% since the data points are very close to the regression line. X Y 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Cost Concepts for Decision Making A relevant cost is a cost that differs between alternatives. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Differential Costs and Revenues Costs and revenues that differ among alternatives. Differential revenue is: $2,000 – $1,500 = $500 Differential cost is: $300 Example: You have a job paying $1,500 per month in your hometown. You have a job offer in a neighboring city that pays $2,000 per month. The muting cost to the city is $300 per month. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill The Make or Buy Decision A decision concerning whether an item should be produced internally or purchased from an outside supplier is called a “make or buy” decision. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill 演講完畢，謝謝觀看！ 。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Joint Product Costs ? In some industries, a number of end products are produced from a single raw material input. ? Two or more products produced from a mon input are called joint products. ? The point in the manufacturing process where each joint product can be recognized as a separate product is called the splitoff point. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Sunk Costs Sunk costs cannot be changed by any decision. They are not differential costs and should be ignored when making decisions. Example: You bought an automobile that cost $10,000 two years ago. The $10,000 cost is sunk because whether you drive it, park it, trade it, or sell it, you cannot change the $10,000 cost. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Identifying Relevant Costs Sunk cost a cost that has already been incurred and that cannot be avoided regardless of what a manager decides to do. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill The Contribution Format C om pa r i s on of t he C ont r i but i on I nc om e S t a t e m e nt w i t h t he Tr a di t i ona l I nc om e S t a t e m e nt T r a d it io n a l A p p r o a c h C ont r i but i on A ppr oa c h ( c os t s or ga ni z e d by f unc t i on) ( c os t s or ga ni z e d by be ha v i or )S a l e s 1 0 0 , 0 0 0$ S a l e s 1 0 0 , 0 0 0$ Le s s c os t of goo ds s ol d 7 0 , 0 0 0 Le s s v a r i a bl e e x pe ns e s 6 0 , 0 0 0 G r os s m a r gi n 3 0 , 0 0 0$ C ont r i but i on m a r gi n 4 0 , 0 0 0$ Le s s ope r a t i ng e x pe ns e s 2 0 , 0 0 0 Le s s f i x e d e x pe ns e s 3 0 , 0 0 0 N e t i nc om e 1 0 , 0 0 0$ N e t i nc om e 1 0 , 0 0 0$ Used primarily for external reporting. Used primarily by management. 169。