Шукаєте відповіді та рішення тестів для L15.2030 - Cost Accounting (2025/2026)? Перегляньте нашу велику колекцію перевірених відповідей для L15.2030 - Cost Accounting (2025/2026) в moodle.lisboa.ucp.pt.
Отримайте миттєвий доступ до точних відповідей та детальних пояснень для питань вашого курсу. Наша платформа, створена спільнотою, допомагає студентам досягати успіху!
The following information is available for Company X:
How many units does Company X need to sell in order to increase the net income after taxes by $49500
Company X produces two product lines: T-shirts
and Sweatshirts. Product profitability is analyzed as follows:
|
T-SHIRTS
|
SWEATSHIRTS
|
Production and sales volume
|
72000 units
|
30000 units
|
Selling price
|
$16
|
$29
|
DM
|
$2.5
|
$5
|
DL
|
$4.8
|
$7.2
|
Manufacturing OH
|
$1.2
|
$3
|
Gross profit
|
$7.5
|
$13.8
|
Selling and administrative
|
$3.9
|
$7
|
Operating profit
|
$3.6
|
$6.8
|
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
|
$106331
|
Inspections
|
Activities Demanded
T-SHIRTS
|
SWEATSHIRTS
|
0.75 DLH/unit
|
1.60 DLH/unit
|
54000 DLHs
|
48000 DLHs
|
50000 inspections
|
20000 inspections
|
Under the revised ABC system, overhead costs per unit for the Sweatshirts will be: (Round the final answer to the nearest cent)
[Fact pattern]
Company X incurred fixed manufacturing costs of $16298 during 2020. Other information for 2020 includes: The budgeted denominator level is 2100 units. Units produced total 2400 units. Units sold total 1900 units. Variable cost per unit is $5 Beginning inventory is zero. The fixed manufacturing cost rate is based on the budgeted denominator level.
Under absorption costing, total manufacturing costs expensed on the income statement (excluding adjustments for variances) total: (Present all the necessary auxiliary calculations)
[DEPOIS DE PASSAR PARA WORD, CONVERTER EM PERGUNTA ABERTA]
Company X is a nonprofit organization that supplies electric fans during summer for individuals in need. Fixed costs are $225000. The fans cost $28 each. The organization has a budgeted appropriation of $653118. How many people can receive a fan during summer? (Round the final answer to the nearest unit)
John's 8-year-old Car requires repairs estimated at $11000 to make it road worthy again. His wife suggested that he should buy a 5-year-old used Jeep instead for $11000 cash. Estimated costs for the two cars are the following:
|
8-yr-old Car
|
Jeep
|
Acquisition cost
|
$30000
|
$11000
|
Repairs
|
$11000
|
—
|
Annual operating costs
|
|
|
(Gas, maintenance, insurance)
|
$2331
|
$1933
|
What should John do? What are his savings in the first year?
Company X produces a part that is used in the manufacture of one of its products. The costs associated with the production of 15495 units of this part are as follows:
Direct materials
|
$85000
|
Direct labor
|
125000
|
Variable factory overhead
|
60000
|
Fixed factory overhead
|
135000
|
Total costs
|
$405000
|
Of the fixed factory overhead costs, $69040 is avoidable. Company Y has offered to sell 15495 units of the same part to Company X for $36 per unit. Assuming there is no other use for the facilities, Company X should (round the final answer to the nearest unit):
Company X ends the month with two jobs still in progress. Job 5 has $10000 of materials, $2000 of direct labor and $4964 of manufacturing overhead allocated. Job 6 was $30000 of materials, $2000 of direct labor and $10000 of manufacturing overhead allocated. The cost of goods sold for the month was $40000 and of that 30% was overhead. There were no finished goods in stock as the month ends. If the manufacturing overhead is underallocated by $10000, which of the following choices would be the correct way to prorate it, assuming the proration is based on the allocated overhead in the ending balances of work-in-process, finished goods, and cost of goods sold?
Company X sells only two products, Product A and Product B.
|
Product A
|
Product B
|
Total
|
Selling price
|
$50
|
$20
|
|
Variable cost per unit
|
$17
|
$6
|
|
Total fixed costs
|
|
|
$2193273
|
Company X sells two units of Product A for each unit it sells of Product B. Company X faces a tax rate of 30% and desires a net after-tax income of $63000. The number of units that Company X must sell to achieve its net income objective would be (round to the nearest unit):
For 2020, Company X uses machine-hours as the only overhead cost-allocation base. The direct cost rate is $3 per unit. The selling price of the product is $18. The estimated manufacturing overhead costs are $240000 and estimated 42500 machine hours. The actual manufacturing overhead costs are $396319 and actual machine hours are 50000. Using job costing, the 2020 actual indirect-cost rate is:
Company X's president has heard that there are multiple breakeven points for every product. He does not believe this and has asked you to provide the evidence of such a possibility. Some information about the company for 2020 is as follows:
Total fixed manufacturing overhead
|
$183000
|
|
Total other fixed expenses
|
$202000
|
|
Total variable manufacturing expenses
|
$260000
|
|
Total other variable expenses
|
$290000
|
|
Units produced
|
70000
|
units
|
Budgeted production
|
70000
|
units
|
Units sold
|
50000
|
units
|
Selling price
|
$28
|
What are breakeven sales in units using variable costing? (Round to the nearest unit)