【文章內(nèi)容簡介】 180。 $ $ 50 180。 $ $ 50 180。 $22 1, 20 180。 $22 $ 1, $ Department B appears to be more overhead intensive, so jobs spending more time in Department B ought to receive more overhead. Thus, departmental rates provide more accuracy.4. Plantwide rate: $250,000/40,000 = $ Department B: $62,500/10,000 = $ Job 73 Job 74 Plantwide: 70 180。 $ = $ 70 180。 $ = $ Departmental: 20 180。 $ $ 50 180。 $ $ 50 180。 $ 20 180。 $ $ $ Assuming that machine hours is a good cost driver, the departmental rates reveal that overhead consumption is the same in each department. In this case, there is no need for departmental rates, and a plantwide rate is sufficient.5–41. Overhead rate = $470,000/50,000 = $ per MHr 2. Department A: $250,000/40,000 = $ per MHr Department B: $220,000/10,000 = $ per MHr3. Job 73 Job 74 Plantwide: 70 180。 $ = $658 70 180。 $ = $658 Departmental: 20 180。 $ $ 50 180。 $ $ 50 180。 $22 1, 20 180。 $22 $ 1, $ Department B appears to be more overhead intensive, so jobs spending more time in Department B ought to receive more overhead. Thus, departmental rates provide more accuracy.4. Plantwide rate: $250,000/40,000 = $ Department B: $62,500/10,000 = $ Job 73 Job 74 Plantwide: 70 180。 $ = $ 70 180。 $ = $ Departmental: 20 180。 $ $ 50 180。 $ $ 50 180。 $ 20 180。 $ $ $ Assuming that machine hours is a good cost driver, the departmental rates reveal that overhead consumption is the same in each department. In this case, there is no need for departmental rates, and a plantwide rate is sufficient.5–51. Last year’s unitbased overhead rate = $50,000/10,000 = $5 This year’s unitbased overhead rate = $100,000/10,000 = $10 Last Year This Year Bike cost: 2 180。 $20 $ 40 $ 40 3 180。 $12 36 36 Overhead: 5 180。 $5 25 5 180。 $10 50 Total $101 $126 Price last year = $101 180。 = $ Price this year = $126 180。 = $ This is a $35 increase over last year, nearly a 25 percent increase. No doubt the Carsons are not pleased and would consider looking around for other recreational possibilities.2. Purchasing rate = $30,000/10,000 = $3 per purchase order Power rate = $20,000/50,000 = $ per kilowatt hour Maintenance rate = $6,000/600 = $10 per maintenance hour Other rate = $44,000/22,000 = $2 per DLH Bike Rental Piic Catering Purchasing $3 180。 7,000 $21,000 $3 180。 3,000 $ 9,000 Power $ 180。 5,000 2,000 $ 180。 45,000 18,000 Maintenance $10 180。 500 5,000 $10 180。 100 1,000 Other $2 180。 11,000 22,000 22,000 Total overhead $50,000 $50,0003. This year’s bike rental overhead rate = $50,000/10,000 = $5 Carson rental cost = (2 180。 $20) + (3 180。 $12) + (5 180。 $5) = $101 Price = 180。 $101 = $4. Catering rate = $50,000/11,000 = $* per DLH Cost of Estes job: Bike rental rate (2 180。 $) $ Bike conversion cost (2 180。 $) Catering materials Catering conversion (1 180。 $) Total cost $ *Rounded5. The use of ABC gives Mountain View Rentals a better idea of the types and costs of activities that are used in their business. Adding Level 4 bikes will increase the use of the most expensive activities, meaning that the rental rate will no longer be an average of $5 per rental day. Mountain View Rentals might need to set a Level 4 price based on the increased cost of both the bike and conversion cost.分步成本法6–11. Cutting Sewing Packaging Department Department DepartmentDirect materials $5,400 $ 900 $ 225Direct labor 150 1,800 900Applied overhead 750 3,600 900Transferredin cost: From cutting 6,300 From sewing 12,600Total manufacturing cost $6,300 $12,600 $14,6252. a. Work in Process—Sewing 6,300 Work in Process—Cutting 6,300 b. Work in Process—Packaging 12,600 Work in Process—Sewing 12,600 c. Finished Goods 14,625 Work in Process—Packaging 14,6253. Unit cost = $14,625/600 = $* per pair6–21. Units transferred out: 27,000 + 33,000 – 16,200 = 43,8002. Units started and pleted: 43,800 – 27,000 = 16,8003. Physical flow schedule: Units in beginning work in process 27,000 Units started during the period 33,000 Total units to account for 60,000 Units started and pleted 16,800 Units pleted from beginning work in process 27,000 Units in ending work in process 16,200 Total units accounted for 60,0004. Equivalent units of production: Materials Conversion Units pleted 43,800 43,800 Add: Units in ending work in process: (16,200 180。 100%) 16,200 (16,200 180。 25%) 4,050 Equivalent units of output 60,000 47,8506–31. Physical flow schedule: Units to account for: Units in beginning work in process 80,000 Units started during the period 160,000 Total units to account for 240,000 Units accounted for: Units pleted and transferred out: Started and pleted 120,000 From beginning work in process 80,000 200,000 Units in ending work in process 40,000 Total units accounted for 240,0002. Units pleted 200,000 Add: Units in ending WIP 180。 Fraction plete (40,000 180。 20%) 8,000 Equivalent units of output 208,0003. Unit cost = ($374,400 + $1,258,400)/208,000 = $4. Cost transferred out = 200,000 180。 $ = $1,570,000 Cost of ending WIP = 8,000 180。 $ = $62,8005. Costs to account for: Beginning work in process $ 374,400 Incurred during June 1,258,400 Total costs to account for $ 1,632,800 Costs accounted for: Goods transferred out $ 1,570,000 Goods in ending work in process 62,800 Total costs accounted for $ 1,632,8006–3Units t0 account for: Units in beginning work in process(25% pleted) 10000 Units started during the period 70000 Total units to account for 80000 Units accounted for Units pleted and transfer