管理会计部分课后习题答案（英文版）

第二章 产品成本计算

Exercises

2–1（指教材上的第2章练习第1题，下同）

1.

Steel*

Setup cost**

*($1.00 ? 12; $1.00 ? 18) **($60,000/10,000)

Part #72A $ 12.00 6.00 Total $ Part #172C $ 18.00 6.00 18.00 $ 24.00

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

= $1.00 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 = $60,000

2. 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 ? 10) + (20 ? 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:

1

Part #72A = ($2,000 ? 400)/100,000 = $8.00 Part #172C = ($2,000 ? 200)/100,000 = $4.00

Thus, Part #72A has its unit cost increased by $2.00, while Part #172C has its unit cost decreased by $2.00.

problems

2–5

1. Nursing hours required per year: 4 ? 24 hours ? 364 days* = 34,944

*Note: 364 days = 7 days ? 52 weeks

Number of nurses = 34,944 hrs./2,000 hrs. per nurse = 17.472 Annual nursing cost = (17 ? $45,000) + $22,500 = $787,500

Cost per patient day = $787,500/10,000 days = $78.75 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 = $196.88 per day Normal care

= $393,750/8,000 days = $49.22 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.

2–6

2

1.

Services Sold

Bella Obra Company Statement of Cost

of

For the Year Ended June 30, 2006

Beginning $ 300,000 Add: Purchases Materials available

Direct materials:

.............................................................................. inventory .............................................................. .............................................................................. .............................................................................. 600,$ 900,

.............................................................................. Less: Ending inventory .............................................................. 450,000* Direct materials used .......................................... Direct labor .......................................................... Overhead .............................................................. Total service costs added .................................. Add: Beginning work in process ....................... Total production costs ........................................ Less: Ending work in process ...........................

Cost of services sold ..........................................

*Materials available less materials used

2. 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 (e.g., CAT scans). In some services, the dominant cost may be materials (e.g., funeral services).

3

$

450,000

12,000,0 1,500,00$ 13,950,0 900,000$ 14,850,0 1,500,00$ 13,350,0

3.

Bella Obra Company Income Statement

For the Year Ended June 30, 2006

Sales ..................................................................... Cost of services sold .......................................... Gross margin ....................................................... $ 21,000,0 13,350,0$ 7,650,00

Less operating expenses:

.............................................................................. Selling expenses

.............................................................................. Administrative

expenses .............................................................. ................................................................. 750,000 .............................................................. 1,650,000 Income before income taxes ..............................

4. 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 computation 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 the production of tangible products.

2–7

1. Direct materials:

Magazine (5,000 ? $0.40) $ 2,000 Brochure (10,000 ? $0.08) 800 $ 2,800

Direct labor:

Magazine [(5,000/20) ? $10] $ 2,500 Brochure [(10,000/100) ? $10] 1,000 3,500

Manufacturing overhead: Rent

$ 1,400

Depreciation [($40,000/20,000) ? 350*] 700 Setups 600 Insurance 140 Power

350 3,190

Cost of goods manufactured

$ 9,490

4

$ 900,

$ 6,000,00

*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. Direct materials Direct labor

Total prime costs Magazine:

Direct materials Direct labor Total prime costs Brochure:

Direct materials Direct labor Total prime costs

$ 2,800

3,500 $ 6,300 $ 2,000 2,500 $ 4,500 $ 800 1,000 $ 1,800 2.

Direct tracing was used to assign prime costs to the two products.

3. Total monthly conversion cost:

Direct labor Overhead Total $ 3,500

3,190 $ 6,690 $ 250 500 400 1,100

$ 100 200 200 440

$ 2,500

Magazine:

Direct labor Overhead: Power ($1 ? 250) Depreciation ($2 ? 250) Setups (2/3 ? $600) Rent and insurance ($4.40 ? 250 DLH)* Total Brochure:

Direct labor Overhead: Power ($1 ? 100) Depreciation ($2 ? 100) Setups (1/3 ? $600) Rent and insurance ($4.40 ? 100 DLH)* Total

2,250 $ 4,750 $ 1,000

940 $ 1,940

*Rent and insurance cannot be traced to each product so the costs are assigned using direct labor hours: $1,540/350 DLH = $4.40 per direct labor hour. The other overhead costs are traced according to

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