【正文】 , Kaplan, and Young Sequential Method Department Allocated costs costs Administration $49,200 ($49,200) Scheduling 60,000 8,856 Assembly 260,000 27,060 Machining 180,000 13,284 Scheduling costs to be allocated bee $60,000 + $8,856 = $68,856 4 61 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Sequential Method ?The allocation of Scheduling to Assembly is 22 247。 44 or 50% $ 68,856 = $34,428. ?The allocation of Scheduling to Machining is 22 247。 44 or 50% $68,856 = $34,428. 4 62 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Assembly Machining Department costs $260,000 $180,000 Administration ($49,200) 27,060 13,284 Scheduling ($68,856) 34,428 34,428 Total $ $227,712 Sequential Method 4 63 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Reciprocal Method ? S Ad A M Scheduling – 2% 49% 49% Administration 18% – 55% 27% ?Scheduling cost = $60,000 + .18Ad ?Administration cost = $49,200 + .02S 4 64 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Reciprocal Method ?Scheduling cost (S) = $60,000 + .18($49,200 + .02S) ?S = $60,000 + $8,856 + .0036S ?.9964S = $68,856 ?S = $69,105 4 65 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Reciprocal Method ?Ad = $49,200 + .02($69,105) ?Ad = $49,200 + $1,382 ?Ad = $50,582 4 66 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Reciprocal Method S Ad A M Before allocation: $60,000 $49,200 $260,000 $180,000 Allocation: (69,105) 1,382 33,861 33,861 Allocation: 9,105 (50,582) 27,820 13,657 Total $321,681 $227,518 4 67 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Stage 2 Allocation ?This stage require the identification of appropriate cost drivers for each production department. ?It assigns production department costs to jobs and products while they are worked on in the departments. 4 68 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Stage 2 Allocation ?Dividing the costs accumulated in each production department by the total number of units of the corresponding cost driver gives the cost driver rates for each department. 4 69 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Appendix End 4 70 ? 2023 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young 靜夜四無鄰，荒居舊業(yè)貧。 , March 23, 2023 雨中黃葉樹，燈下白頭人。 10:10:5310:10:5310:103/23/2023 10:10:53 AM 1以我獨(dú)沈久，愧君相見頻。 :10:5310:10Mar2323Mar23 1故人江海別，幾度隔山川。 10:10:5310:10:5310:10Thursday, March 23, 2023 1乍見翻疑夢(mèng)，相悲各問年。 :10:5310:10:53March 23, 2023 1他鄉(xiāng)生白發(fā)，舊國見青山。 2023年 3月 23日星期四 上午 10時(shí) 10分 53秒 10:10: 1比不了得就不比，得不到的就不要。 。 2023年 3月 上午 10時(shí) 10分 :10March 23, 2023 1行動(dòng)出成果，工作出財(cái)富。 2023年 3月 23日星期四 10時(shí) 10分 53秒 10:10:5323 March 2023 1做前，能夠環(huán)視四周；做時(shí)，你只能或者最好沿著以腳為起點(diǎn)的射線向前。 上午 10時(shí) 10分 53秒 上午 10時(shí) 10分 10:10: 沒有失敗，只有暫時(shí)停止成功！。 , March 23, 2023 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒有。 10:10:5310:10:5310:103/23/2023 10:10:53 AM 1成功就是日復(fù)一日那一點(diǎn)點(diǎn)小小努力的積累。 :10:5310:10Mar2323Mar23 1世間成事，不求其絕對(duì)圓滿，留一份不足，可得無限完美。 10:10:5310:10:5310:10Thursday, March 23, 2023 1不知香積寺，數(shù)里入云峰。 :10:5310:10:53March 23, 2023 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 3月 23日星期四 上午 10時(shí) 10分 53秒 10:10: 1楚塞三湘接，荊門九派通。 。 2023年 3月 上午 10時(shí) 10分 :10March 23, 2023 1少年十五二十時(shí)，步行奪得胡馬騎。 2023年 3月 23日星期四 10時(shí) 10分 53秒 10:10:5323 March 2023 1空山新雨后，天氣晚來秋。 上午 10時(shí) 10分 53秒 上午 10時(shí) 10分 10:10: 楊柳散和風(fēng)，青山澹吾慮。 , March 23, 2023 閱讀一切好書如同和過去最杰出的人談話。 10:10:5310:10:5310:103/23/2023 10:10:53 AM 1越是沒有本領(lǐng)的就越加自命不凡。 :10:5310:10Mar2323Mar23 1越是無能的人，越喜歡挑剔別人的錯(cuò)兒。 10:10:5310:10:5310:10Thursday, March 23, 2023 1知人者智，自知者明。勝人者有力，自勝者強(qiáng)。 :10:5310:10:53March 23, 2023 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 3月 23日星期四 上午 10時(shí) 10分 53秒 10:10: 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。 2023年 3月 上午 10時(shí) 10分 :10March 23, 2023 1業(yè)余生活要有意義，不要越軌。 2023年 3月 23日星期四 10時(shí) 10分 53秒 10:10:5323 March 2023 1一個(gè)人即使已登上頂峰，也仍要自強(qiáng)不息。 上午 10時(shí) 10分 53秒 上午 10時(shí) 10分 10:10: MOMODA POWERPOINT Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看 專家告訴