Який інструмент дозволяє проводити паралельні прямі або концентричні кола? (вкажіть номер  потрібної піктограми)

Який інструмент дозволяє копіювати об'єкти? (вкажіть номер  потрібної піктограми)

The managers of

company X are discussing ways to allocate the costs of support departments

(Support Department IT and Support Department HR) to production departments (Operating Department A and Operating Department B). The following information is available:

If Company X uses the step down method of allocating support department costs (beginning with Support Department IT),

the support department HR costs allocated to the Operating Department A are:

Company X uses the weighted average method of process costing and there is no spoilage in the process. Direct material are introduced at the start of the process and Conversion costs are added evenly during the process. 

Company X presented the following information regarding physical units:

• BWIP = 1000 units (64,3% completed for conversion costs)
• Started = 5000 units

Company X presented the following information regarding EUP:

• Total EUP for Direct materials = 6000
• Total EUP for Conversion costs = 5000

Based on this information, compute te total EUP for Direct materials and Conversion costs in this month, if the company used FIFO method instead of weighted average method.

Company X reported the following monthly unit costs to manufacture and market a particular product.

• Direct materials $ 1,45
• Variable manufacturing labor $ 5,72
• Variable manufacturing overhead $ 6,92
• Fixed manufacturing overhead $ 2.00
• Variable selling costs $ 4,66
• Fixed selling costs$ 2.32

The company has the opportunity to buy the same product from an external supplier, at the same quality level. Fixed selling costs would be unaffected, but variable selling costs would be reduced by 30% upon acceptance of the proposal.

What is the maximum amount per unit that the company can pay the supplier, considering that they are not willing to decrease current operating income?

Company X uses the weighted-average method in its process costing system and there is no spoilage. Conversion costs are added evenly in the process. Company X presented the following information related to physical units:

• BWIP = 15124 units (45% complete with respect to conversion costs)
• Started during March = 105745 units
• Completed and transferred out = 100000 units

The ending work in process (EWIP) inventory in the department has the following degree of completion in terms of conversion costs:

Company X uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income. The following management information is available:

• Sales: Actual 4967 units; Budget 6335 units
• Sales: Actual $ 208195;  Budget $ 300024
• Variable costs: Actual $ 139972; Budget $ 185378
• Fixed costs: Actual $ 332541; Budget $ 275418

The company's flexible budget variance for the period's variable costs is (favorable +; unfavorable -):

Company X uses weighted average method of process costing and presented the following information:

• Direct material 1 (DM1) costs are added at the beginning of the process
• Direct material 2 (DM2) costs are added at 70% stage of production
• Conversion costs (CC) are added evenly during the process
• Inspection point is at 50% stage of production
• Normal spoilage is 10% of all good units that pass the inspection point

The company recorded the following data regarding cost per EUP (cost/EUP)

• cost/EUP DM1 = $16
• cost/EUP DM2 = $10
• cost/EUP CC = $15

What is the total cost of 1 good unit completed?

In a process where the Inspection point is at 53% stage of production, the cost of normal spoilage is also allocated to the units in ending work-in-process (EWIP) inventory, in addition to completed units, if the units _________

Company X incurred total production costs of $1,000,000 in May. From total product costs, Company X attributed $51311 to normal spoilage and $21968 to abnormal spoilage. The company only started selling its products in June. Company X should account for the May spoilage as follows: