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L15.2030 - Cost Accounting (2025/2026)
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During the course we discussed
the concept of relevance. This concept can be related to sell-or-process further decisions.
Please prepare a short report to the board of directors explaining which types of revenues and costs in a joint production environment are relevant for decision making, and why. 200 words maxCompany X is analysing the purchase of new industrial equipment that will replace an old equipment.
Which one of the following is relevant to the manufacturing equipment replacement decision?
The following information is available for company X, regarding their flexible budget.
(amounts in US$) | Flex Bdgt | Price Var | Effic Var |
| Raw material A | 21933 | 1200U | 1600F |
| Raw material B | 35219 | 400F | 800U |
| Direct labor | 29781 | 1400U | 2400U |
Indicate whether the following sentences are TRUE or FALSE.
Company X uses process costing. During the period under analysis the company produced 10000 units, of which 622 units were spoiled, due to the fact that the manufacturing process, even though carefully and efficiently executed, is unable to produce good units 100% of the time. The total number of units spoiled in the period was 722 units. During the period there was a machine breakdown. The standard normal spoilage rate for the company is unknown.
What was the actual normal spoilage rate for the period under analysis? (round to two decimal places)
Company X uses the weighted-average method in its process costing system. There were 15124 units in the department's beginning work in process inventory, which were 62% complete with respect to conversion costs. During the current month, 105745 units were started and 100000 were completed and transferred out of the department. A total number of 103345 equivalent units of production was computed with respect to conversion costs during the current month. Conversion costs are added evenly in the process.
Assuming that there is no spoilage, the ending work in process inventory in the department has the following degree of completion in terms of conversion costs:
During the course we discussed
the concepts of normal and abnormal spoilage. These concepts can be related to
the different types of variances we analyzed as well.
Identify the specific variance related to spoilage and explain how the two topics are related. 200 words maxCompany X produced 3000 units and presents the following information:
Manufacturing costs
- Variable cost: $150 /unit
- Fixed cost: $183 /unit
Inventory data
- Beginning inventory: 1200 units
- Ending inventory: 2200 units
If Company X uses an absorption costing system, what is the amount of fixed manufacturing costs expensed in the Income statement assuming no variances?
Company X manufactures a single product. For each unit, $2891 of direct material is used and there is $2000 of direct manufacturing labor at $20 per hour. Manufacturing overhead is applied at $22 per direct manufacturing labor hour.
Calculate the profit earned on 50 units if each unit sells for $9000.