costmanagmentaccountingandcontrol第十八章解答手册

costmanagmentaccountingandcontrol第十八章解答手册内容摘要：

........ (400) Machining ($20 2,500) + ($3 7,000) .................. (71,000) Ine change .................................................. $ (23,675) The initial analysis favors rejecting the order because ine decreases by $23,675. 2. If machining had 7,500 hours of unused capacity, it would be unnecessary to acquire the additional 2,500 hours to deal with the order. This makes the fixed activity ponent irrelevant. The only increase in resource spending for the machining activity would be the variable amount of $21,000 ($3 7,000 hours). Thus, ine would increase by $26,325 ($50,000 – $23,675), making the special order profitable. 3. The setup activity’s 80 hours of unused capacity increases the benefit of accepting the order by $4,375 ($175 25). However, the unused machining capacity is still not sufficient to cover the order’s requirements and so the additional capacity must be acquired by leasing another machine—for $50,000 per year ($20 2,500). The order is still unacceptable, but with a loss of $19,300 instead of $23,675. (23,675 – 4,375 = 19,300) 410 18–8 1. Functionalbased statement: Smooth Crunchy Total Revenues ........................................... $ 5,000,000 $ 800,000 $ 5,800,000 Variable expenses: Direct materials ......................... (2,500,000) (480,000) (2,980,000) Direct labor................................. (500,000) (80,000) (580,000) Variable overheada................... (360,000) (90,000) (450,000) Contribution margin ........................ $ 1,640,000 $ 150,000 $ 1,790,000 Less: Direct fixed expenses .......... 200,000 60,000 260,000 Product margin .......................... $ 1,440,000 $ 90,000 $ 1,530,000 Common fixed expensesb ........................................................................ 567,500 Ine before taxes ........................................................................... $ 962,500 aOnly direct labor benefits and machine costs vary with direct labor hours. Why direct labor hours as driver for machine costs? Use two overhead rates as follows: Direct Labor Benefits $200,000 / 50,000 hours = $4/hr。 $160,000 to Smooth, $40,000 to Crunchy Machining: $250,000 / 12,500 machine hours = $20 per machine hour。 $200,000 to Smooth, $50,000 to Crunchy Total Var OH allocated to Smooth is still $360,000 and $90,000 to Crunchy All other overhead costs are fixed with respect to this driver. Thus, Variable overhead rate = $450,000/50,000 direct labor hours = $9 per direct labor hour. Smooth: $9 40,000 = $360,000 Crunchy: $9 10,000 = $90,000 b$567,500 = $500,000 + $22,500 + $45,000. Activitybased statement: Smooth Crunchy Total Revenues ........................................... $ 5,000,000 $ 800,000 $ 5,800,000 Variable costsa .................................. 3,360,000 650,000 4,010,000 Contribution margin ................ $ 1,640,000 $ 150,000 $ 1,790,000 Traceable expenses: Advertising: Direct fixed ......................... (200,000) (60,000) (260,000) Receiving:b Activity fixed ...................... (100,000) (50,000) (150,000) 411 Nonunit variable .............. (15,000) (7,500) (22,500) Packing:c Activity fixed ...................... (50,000) (25,000) (75,000) Nonunit variable .............. (30,000) (15,000) (45,000) Product margin ................................. $ 1,245,000 $ (7,500) $ 1,237,500 Unused activity expenses:d Receiving.............................................................................................. (50,000) Packing ................................................................................................. (25,000) Common fixed expenses (machine depreciation) ............................. (200,000) Ine before taxes .......................................................................... $ 962,500 aSee functionalbased statement for detail. bFixed activity rate = $200,000/1,000 = $200/receiving order。 Variable activity rate = $22,500/750 = $30/receiving order Activity fixed = ($200 500) and ($200 250)。 Nonunit variable = $30 500 and $30 250 cFixed activity rate = $100,000/2,000 = $50/packing order。 Variable activity rate = $45,000/1,500 = $30/packing order。 Activity fixed = ($50 1,000) and ($50 500)。 Nonunit variable = ($30 1,000) and ($30 500) d$200 $50 500. 2. In a functionalbased analysis, the segment margin will signal how much profits will change if a line is dropped. Thus, for the Crunchy line, the analysis indicates that profits will drop by $90,000 and the line should be kept. 3. ABC keepordrop analysis (Crunchy line): Keep Alternative Drop Alternative Contribution margin $150,000 $ 0 Advertising: Direct fixed (60,000) 0 Receiving:a Nonunit variable (7,500) 0 Traceable fixed (50,000) 0 Unused capacity (50,000) 0 Packing:b Nonunit variable (15,000) 0 Traceable fixed (25,000) 0 Total $ (57,500) $0 a($22,500/750) $200 250 (traceable fixed)。 $200 250 (unused capacity needed to achieve the entire step). One step can be saved by dropping the 412 Crunchy line (250 orders used by that line plus 250 orders of current permanent unused capacity). The savings from eliminating one step of capacity are broken down into these two sources and listed as traceable fixed and unused capacity. 18–8 Concluded b($45,000/1,500) 500。 ($100,000/2,000) 500 (Two steps can be reduced by dropping the Crunchy line。 the permanent unused packing capacity can produce more savings but these are possible whether or not this line is dropped and so are not relevant.) The ABC analysis favors dropping the Crunchy line, producing a savings of $57,500. 18–9 1. Sales .....................。