管理会计部分课后习题答案(英文版)

1第二章产品成本计算Exercises2–1（指教材上的第2章练习第1题，下同）1.Part#72APart#172CSteel*$12.00$18.00Setupcost**6.006.00Total$18.00$24.00*($1.0012;$1.0018)**($60,000/10,000)Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:Costperounce=$3,000,000/3,000,000ounces=$1.00perounceSetupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch(thereare20setupsperyear):Costpersetup=$1,200,000/20=$60,0002.Thecostofsteelisassignedthroughthedrivertracingusingthenumberofouncesofsteel,andthecostofthesetupsisassignedthroughdrivertracingalsousingnumberofsetupsasthedriver.3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[(4010)+(2010)],wegetthefollowingrateperhour:Costpersetuphour=$1,200,000/600=$2,000perhourThecostperunitisobtainedbydividingeachpart’stotalsetupcostsbythenumberofunits:2Part#72A=($2,000400)/100,000=$8.00Part#172C=($2,000200)/100,000=$4.00Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.problems2–51.Nursinghoursrequiredperyear:424hours364days*=34,944*Note:364days=7days52weeksNumberofnurses=34,944hrs./2,000hrs.pernurse=17.472Annualnursingcost=(17$45,000)+$22,500=$787,500Costperpatientday=$787,500/10,000days=$78.75perday(foreithertypeofpatient)2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:Intensivecare=$393,750*/2,000days=$196.88perdayNormalcare=$393,750/8,000days=$49.22perday*$525,000/2=$262,500Thecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghoursperdayasnormalcarepatients.3.Thesalaryofthenurseassignedonlytointensivecareisadirectlytraceablecost.Toassigntheothernursingcosts,thehoursofadditionalusagewouldneedtobemeasured.Thus,bothdirecttracinganddrivertracingwouldbeusedtoassignnursingcostsforthisnewsetting.2–631.BellaObraCompanyStatementofCostofServicesSoldFortheYearEndedJune30,2006Directmaterials:..............................................................................Beginninginventory..............................................................$300,000..............................................................................Add:Purchases600,000..............................................................................Materialsavailable$900,000..............................................................................Less:Endinginventory..............................................................450,000*Directmaterialsused..........................................$450,000Directlabor..........................................................12,000,000Overhead..............................................................1,500,000Totalservicecostsadded..................................$13,950,000Add:Beginningworkinprocess.......................900,000Totalproductioncosts........................................$14,850,000Less:Endingworkinprocess...........................1,500,000Costofservicessold..........................................$13,350,000*Materialsavailablelessmaterialsused2.Thedominantcostisdirectlabor(presumablythesalariesofthe100professionals).Althoughlaboristhemajorcostofprovidingmanyservices,itisnotalwaysthecase.Forexample,thedominantcostforsomemedicalservicesmaybeoverhead(e.g.,CATscans).Insomeservices,thedominantcostmaybematerials(e.g.,funeralservices).43.BellaObraCompanyIncomeStatementFortheYearEndedJune30,2006Sales.....................................................................$21,000,000Costofservicessold..........................................13,350,000Grossmargin.......................................................$7,650,000Lessoperatingexpenses:..............................................................................Sellingexpenses$900,000..............................................................................Administrativeexpenses...............................................................................................................................750,000..............................................................1,650,000Incomebeforeincometaxes..............................$6,000,0004.Serviceshavefourattributesthatarenotpossessedbytangibleproducts:(1)intangibility,(2)perishability,(3)inseparability,and(4)heterogeneity.Intangibilitymeansthatthebuyersofservicescannotsee,feel,hear,ortasteaservicebeforeitisbought.Perishabilitymeansthatservicescannotbestored.ThispropertyaffectsthecomputationinRequirement1.Inabilitytostoreservicesmeansthattherewillneverbeanyfinishedgoodsinventories,thusmakingthecostofservicesproducedequivalen