【正文】 10,000 Total $ 48,800 $ 180。 100) 200 Setups (1/3 180。 250 DLH)* 1,100 2,250 Total $ 4,750 Brochure: Direct labor $ 1,000 Overhead: Power ($1 180。 250) 500 Setups (2/3 180。 350*] 700 Setups 600 Insurance 140 Power 350 3,190 Cost of goods manufactured $ 9,490 *Production is 20 units per printing hour for magazines and 100 units per printing hour for brochures, yielding monthly machine hours of 350 [(5,000/20) + (10,000/100)]. This is also monthly labor hours, as machine labor only operates the presses.2. Direct materials $ 2,800 Direct labor 3,500 Total prime costs $ 6,300 Magazine: Direct materials $ 2,000 Direct labor 2,500 Total prime costs $ 4,500 Brochure: Direct materials $ 800 Direct labor 1,000 Total prime costs $ 1,800 Direct tracing was used to assign prime costs to the two products.3. Total monthly conversion cost: Direct labor $ 3,500 Overhead 3,190 Total $ 6,690 Magazine: Direct labor $ 2,500 Overhead: Power ($1 180。 $10] $ 2,500 Brochure [(10,000/100) 180。 $) $ 2,000 Brochure (10,000 180。 52 weeks Number of nurses = 34,944 hrs./2,000 hrs. per nurse = Annual nursing cost = (17 180。 24 hours 180。 400)/100,000 = $ Part 172C = ($2,000 180。 10) + (20 180。 $ 180。第二章 產(chǎn)品成本計(jì)算Exercises2–1（指教材上的第2章練習(xí)第1題，下同）1. Part 72A Part 172C Steel* $ $ Setup cost** Total $ $ *($ 180。 12。 18) **($60,000/10,000) Steel cost is assigned by calculating a cost per ounce and then multiplying this by the ounces used by each part: Cost per ounce = $3,000,000/3,000,000 ounces = $ per ounce Setup cost is assigned by calculating the cost per setup and then dividing this by the number of units in each batch (there are 20 setups per year): Cost per setup = $1,200,000/20 = $60,0002. The cost of steel is assigned through the driver tracing using the number of ounces of steel, and the cost of the setups is assigned through driver tracing also using number of setups as the driver.3. The assumption underlying number of setups as the driver is that each part uses an equal amount of setup time. Since Part 72A uses double the setup time of Part 172C, it makes sense to assign setup costs based on setup time instead of number of setups. This illustrates the importance of identifying drivers that reflect the true underlying consumption pattern. Using setup hours [(40 180。 10)], we get the following rate per hour: Cost per setup hour = $1,200,000/600 = $2,000 per hour The cost per unit is obtained by dividing each part’s total setup costs by the number of units: Part 72A = ($2,000 180。 200)/100,000 = $ Thus, Part 72A has its unit cost increased by $, while Part 172C has its unit cost decreased by $.problems2–51. Nursing hours required per year: 4 180。 364 days* = 34,944 *Note: 364 days = 7 days 180。 $45,000) + $22,500 = $787,500 Cost per patient day = $787,500/10,000 days = $ per day (for either type of patient)2. Nursing hours act as the driver. If intensive care uses half of the hours and normal care the other half, then 50 percent of the cost is assigned to each patient category. Thus, the cost per patient day by patient category is as follows: Intensive care = $393,750*/2,000 days = $ per day Normal care = $393,750/8,000 days = $ per day *$525,000/2 = $262,500 The cost assignment reflects the actual usage of the nursing resource and, thus, should be more accurate. Patient days would be accurate only if intensive care patients used the same nursing hours per day as normal care patients.3. The salary of the nurse assigned only to intensive care is a directly traceable cost. To assign the other nursing costs, the hours of additional usage would need to be measured. Thus, both direct tracing and driver tracing would be used to assign nursing costs for this new setting.2–61. Bella Obra Company Statement of Cost of Services Sold For the Year Ended June 30, 2006 Direct materials: Beginning inventory $ 300,000 Add: Purchases 600,000 Materials available $ 900,000 Less: Ending inventory 450,000* Direct materials used $ 450,000 Direct labor 12,000,000 Overhead 1,500,000 Total service costs added $ 13,950,000 Add: Beginning work in process 900,000 Total production costs $ 14,850,000 Less: Ending work in process 1,500,000 Cost of services sold $ 13,350,000 *Materials available less materials used2. The dominant cost is direct labor (presumably the salaries of the 100 professionals). Although labor is the major cost of providing many services, it is not always the case. For example, the dominant cost for some medical services may be overhead (., CAT scans). In some services, the dominant cost may be materials (., funeral services).3. Bella Obra Company Ine Statement For the Year Ended June 30, 2006 Sales $ 21,000,000 Cost of services sold 13,350,000 Gross margin $ 7,650,000 Less operating expenses: Selling expenses $ 900,000 Administrative expenses 750,000 1,650,000 Ine before ine taxes $ 6,000,0004. Services have four attributes that are not possessed by tangible products: (1) intangibility, (2) perishability, (3) inseparability, and (4) heterogeneity. Intangibility means that the buyers of services cannot see, feel, hear, or taste a service before it is bought. Perishability means that services cannot be stored. This property affects the putation in Requirement 1. Inability to store services means that there will never be any finished goods inventories, thus making the cost of services produced equivalent to cost of services sold. Inseparability simply means that providers and buyers of services must be in direct contact for an exchange to take place. Heterogeneity refers to the greater chance for variation in the performance of services than in t