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L15.2030 - Cost Accounting (2025/2026)
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| Direct materials | $552 |
| Direct labor | 370 |
| Variable manufacturing support | 60 |
| Fixed manufacturing support | 130 |
| Total manufacturing costs | 1112 |
| Markup (50%) | 556 |
| Targeted selling price | $1668 |
The following information is available for Department X:
- the company uses a weighted average cost flow.
direct material A is added at
the end of the process;
direct material B is added
homogenously between 10% and 40% of the process;
direct material C is added
homogenously between 50% and 70% of the process; and
conversion costs are added
evenly.
COSTS PER EUP
| ||||
DM A
|
DM B
|
DM C
|
CC
| |
March
|
$8
|
$15
|
$2
|
$7
|
Compute the cost of one spoiled unit when the inspection point occurs when units are 20% complete.
Company X has two main departments – A and B - and two support departments - HR and Maintenance. The company allocates support department costs in both departments using headcount as a basis for allocation, as per the following data:
|
HR
|
Maintenance
|
Dept A
|
Dept B
|
total cost before allocation $
|
$9185400
|
$165352
|
$420372
|
$632412
|
headcount (number of employees)
|
50
|
75
|
225
| |
maintenance hours
|
800
|
|
1290
|
600
|
Compute the costs allocated
by HR to the Maintenance department, using
both direct method and step down method (assuming that HR is the first department to be considered in the allocation).Company X processes a single type of wood. During the current period the following information was given:
|
Units
|
Material Costs
|
Conversion Costs
|
Beginning Inventory
|
4800
|
$6100
|
$5600
|
Started During the Current Period
|
21400
|
$50220
|
$66400
|
Ending Inventory
|
4500
|
|
|
All materials are added at the beginning of the production process and conversion costs are added evenly during the process. The beginning inventory was 25% complete as to conversion, while the ending inventory was 40% completed for conversion purposes. Company X uses the first-in, first-out system of process costing. What were the costs assigned to the units transferred out this period?
| Budgeted quantity | Budgeted price |
| Direct materials | 7 pounds | $7.30 per pound |
| Direct labor | 0.50 hours | $10.00 per hour |
| Flexible | | Variances |
| Budget | Price | Efficiency |
| Material A | $44 000 | $1 000F | $3 400U |
| Material B | 66 000 | 200U | 1 800F |
| Direct manufacturing labor | 80 000 | 600U | 2 300F |
The following information is available for Company X:
Product A:
- Units sold: 5000
- Selling price: $50 /unit
- Variable manufactoring costs costs: $10 /unit
- Variable non manufactoring costs costs: $10 /unit
Product B:
- Units sold: 15000
- Selling price: $100 /unit
- Variable manufacturing costs: $30 /unit
- Variable non manufactoring costs: $30 /unit
- fixed manufactoring costs = $300000
- fixed non manufaturing costs = $75000
Company X's managers have decided to revise their current assignment of overhead
costs to reflect the following ABC cost information:
Activity
|
Activity cost
|
Activity-cost driver
|
Supervision
|
$144840
|
Direct labor hours (DLH)
|
Inspection
|
$135060
|
Inspections
|
Activities Demanded
T
|
S
|
0.75 DLH/unit
|
1.60 DLH/unit
|
54000 DLHs
|
48000 DLHs
|
50000 inspections
|
20000 inspections
|
Under the revised ABC system, knowing that Company X produces and sells 72000 units of product T and 30000 units of product S, overhead costs per unit for product S will be: