【正文】 l engineer .............................. DT DAb n. Parts for machinery ........................................... DT DA o. Pencils and paper clips for production supervisor (dept./cell) ................................... DT DA p. Insurance on plant and equipment ..................... AL AL q. Overtime wages for cell workers........................ DT DA r. Plant depreciation .............................................. AL ALc s. Materials handling.............................................. DT DA t. Preventive maintenance ..................................... DT DA aDA, if each cell has a meter. bAssumes engineers are assigned to cells. cSome might argue that cell square footage would be a good driver so this is now DT. (We now know how much space is dedicated to each product.) 235 11–6 1. Maintenance cost per maintenance hour = $1,960,000/200,000 = $ per maintenance hour Wheels: $ ? 60,000/52,500 = $ per unit Seats: $ ? 60,000/52,500 = $ per unit Handle bars: $ ? 80,000/70,000 = $ per unit 2. Wheels: $532,000/52,500 = $* per unit Seats: $588,000/52,500 = $ per unit Handle bars: $840,000/70,000 = $ per unit *Rounded to the nearest cent. 3. The JIT cost is more accurate because maintenance cost is directly traced to each product. There is no need to use an activity driver such as maintenance hours to assign this cost to each product. This improved traceability can be explained by two factors: multitask training and decentralization of services. 11–7 1. Materials Inventory ........................................... 810,000 ....................................... Accounts Payable 810,000 WorkinProcess Inventory ............................... 810,000 ..................................... Materials Inventory 810,000 WorkinProcess Inventory ............................... 135,000 ............................................Wages Payable 135,000 Overhead Control ............................................. 675,000 ....................................... Accounts Payable 675,000 WorkinProcess Inventory ............................... 742,500 ........................................Overhead Control 742,500 236 11–7 Concluded Finished Goods Inventory ................................. 1,687,500 ......................... WorkinProcess Inventory 1,687,500 Cost of Goods Sold .......................................... 1,687,500 ........................... Finished Goods Inventory 1,687,500 Accounts Receivable......................................... 2,700,000 ............................................ Sales Revenue 2,700,000 Overhead Control ............................................. 67,500 .....................................Cost of Goods Sold 67,500 To close out the overapplied overhead variance. 2. Raw Materials and In Process Inventory ........... 810,000 ....................................... Accounts Payable 810,000 Conversion Cost Control .................................. 810,000 ....................................... Accounts Payable 675,000 ............................................Wages Payable 135,000 Finished Goods Inventory ................................. 1,687,500 .............................Conversion Cost Control 877,500 ............... ReceivablesinProcess Inventory 810,000 Cost of Goods Sold .......................................... 1,687,500 ........................... Finished Goods Inventory 1,687,500 Accounts Receivable......................................... 2,700,000 237 ............................................ Sales Revenue 2,700,000 Conversion Cost Control .................................. 67,500 .....................................Cost of Goods Sold 67,500 To close out the conversion cost variance. 238 11–8 Raw Materials and In Process Inventory ........... 810,000 ....................................... Accounts Payable 810,000 Conversion Cost Control .................................. 810,000 ....................................... Accounts Payable 675,000 ............................................Wages Payable 135,000 Cost of Goods Sold .......................................... 1,687,500 ............... ReceivablesinProcess Inventory 810,000 .............................Conversion Cost Control 877,500 Accounts Receivable......................................... 2,700,000 ............................................ Sales Revenue 2,700,000 Conversion Cost Control .................................. 67,500 .....................................Cost of Goods Sold 67,500 To close out the conversion cost variance. 239 11–9 1. Conversion Cost Control .................................. 810,000 Accounts Payable ................................... 675,000 Wages Payable ....................................... 135,000 Finished Goods Inventory ................................. 1,687,500 Conversion Cost Control ........................ 877,500 Accounts Payable ................................... 810,000 Cost of Goods Sold .......................................... 1,687,500 Finished Goods Inventory....................... 1,687,500 Accounts Receivable......................................... 2,700,000 Sales Revenue ........................................ 2,700,000 Conversion Cost Control .................................. 67,500 Cost of Goods Sold ................................ 67,500 To close out the conversion cost variance. 2. Conversion Cost Control ................................