会计学企业决策的基础管理会计分册作业答案19.2A

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2020-04-05

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Problem19.2Aa.ThetargetcostforKAP1=targetprice－profitmargin=$120-15%×$120=$120×85%=$102ThetargetcostforQUIN=$220×85%=$187b.TotalmanufacturingforKAP1=($30+$24)×25,000+(24÷2×3×25,000)+[2,000,000÷(25,000+15,000)×25,000]=$2,750,000b.SothetotalmanufacturingcostperunitofKAP1=$2,750,000÷25,000=$110$102ThesameasKAP1,thetotalmanufacturingcostforQUIN=$2,550,000SothetotalmanufacturingcostperunitofQUIN=$2,550,000÷15,000=$170$187SoQUINisearningthedesiredreturn.c.Becausetheoverheadcostsareassignedonthebasisofthedirectlaborhours,soweneedtorecalculateit.ThetotalmanufacturingcostforKAP1=($30+$24)×25,000+(24÷2×3×25,000)+[2,000,000÷(24/12×25,000+60/12×15,000)*24/12×25,000=$2,300,000c.SothetotalmanufacturingcostperunitofKAP1=$2,300,000÷25,000=$92$102ThesameasKAP1,thetotalmanufacturingcostforQUIN=$3,000,000SothetotalmanufacturingcostperunitofQUIN=$3,000,000÷15,000=$200$187SoQUINisearningthedesiredreturn.d.Usingtheactivity-basedcostingmethod,thetotalmanufacturingcostforKAP1=400,000*1/5+600,000*2/3+500,000*2/6+200,000*5/8+300,000*3/5+($30+$24)×25,000+(24÷2×3×25,000)=$910,000d.SothetotalmanufacturingcostperunitofKAP1=$96.4$102ThesameastheKAP1,thetotalmanufacturingcostforQUIN=$2,890,000SothetotalmanufacturingcostperunitofQUIN=$2,890,000÷15,000=$192.67$187SoKAP1isearningthedesiredreturn.e.Becausetheactivitiesofmachining,purchaseordersandshippingtocustomersarevalue-addedactivities,sotheproportionoffixedoverhead=(600,000+500,000+300,000）÷2,000,000=70%InattemptingtoreachthetargetcostforQUIN,wewouldliketoimprovetheactivityofmachineset-upsfirstbecauseitsproportionofalloverheadcostisrelativelybiganditiseasiestforthemanufacturertomaketheadjustmenttolowerdownthetargetcost.f.Impact:themanufacturingcostofKAP1increasedandthatofQUINdecreased.ThenewmanufacturingcostperunitofKAP1=$106$102ThenewmanufacturingcostperunitofQUIN=$176.67$187SoQUINisearningthedesiredreturn.g.Ifthemachinewaspurchased,themanufacturingcostofKAP1=$2,370,000andthenewmanufacturingcostperunitofKAP1=$2,370,000÷25,000=$94.8$102AndthemanufacturingcostofQUIN=$2,730,000ThenewmanufacturingcostperunitofQUIN=$2,730,000÷15,000=$183$187BothoftheKAP1andQUINareearningthedesiredreturn,sothemachineshouldbepurchased.