costmanagmentaccountingandcontrol第二十一章解答手册

costmanagmentaccountingandcontrol第二十一章解答手册内容摘要：

ic Standard Deluxe Price ............................................................ $ $ $ Less: Variable cost.................................. .......................... Contribution margin $ $ $ 247。 Machine hours....................................... 247。 247。 247。 ........Contrib. margin/machine hour $ $ $ The pany should sell only the basic unit with contribution margin per machine hour of $50. The pany can produce 1,820,000 (182,000/) basic units per year. These 1,820,000 units, multiplied by the $5 contribution margin per unit, would yield a total contribution margin of $9,100,000. 2. Produce and sell 300,000 basic units, which would use 30,000 machine hours (300,000  ). Next, produce and sell 300,000 deluxe units, which would use 150,000 machine hours (300,000  ). Finally, produce and sell 10,000 standard units (2,000/), which would use the remaining 2,000 machine hours. Total contribution margin = ($5  300,000) + ($20  300,000) + ($6  10,000) = $7,560,000 21–12 1. The production rate is 1,500 bottles of plain aspirin per day and 500 bottles of buffered aspirin per day. The rate is set by the tableting process. It is the drummer process since it is the only one with a buffer inventory in front of it. 2. Duckstein has day of buffer inventory (1,000 bottles/2,000 bottles per day). This time buffer is determined by how long it takes the plant to correct problems that create production interruptions. 3. A is the rope, B is the time buffer, and C is the drummer constraint. The rope ties the production rate of the drummer constraint to the release of materials to the first process. The time buffer is used to protect throughput. Sufficient inventory is needed to keep the bottleneck operating if the first process decreases. The drummer sets the production rate. 488 PROBLEMS 21–13 1. EOQ = = = = 12,000 (batch size) The firm’s response was correct given its current production environment. The setup time is two days. The production rate possible is 750 units per day after setup. Thus, the time required to produce the additional 9,000 units would be 14 days [2 + (9,000/750)]. 2. To have met the order’s requirements, the firm could have produced 3,750 units within the 7workday window [(7 – 2)750] and would have needed 8,250 units in stock—5,250 more than available. To solve delivery problems such as the one described would likely require much more inventory than is currently carried. If the maximum demand is predictable, then safety stock could be used. The demand can be as much as 9,000 units per year above the expected demand. If it is mon for all of this extra demand to occur from one or a few large orders, then protecting against lost sales could demand a sizable increase in inventory—an approach that could be quite costly. Perhaps some safety stock with expediting and overtime would be more practical. Or perhaps the firm should explore alternative inventory management approaches such as those associated with JIT or TOC. 3. EOQ = = = = 1,502 (batch size, rounded) New lead time = hours + [(1,502/2,000)  8 hours] = hours, or about one workday At a production rate of 2,000 units per day, the firm could have satisfied the customer’s time requirements in less than seven days—even without any finished goods inventory. This illustrates that inventory may not be the solution to meeting customer needs or dealing with demand uncertainty. Paying attention to setup, moving, and waiting activities can offer more benefits. JIT tends to produce smaller batches and shorter cycle times than conventional manufacturing environments. As the EOQ batch size putation revealed, by 0144,000,00$ 6 ,0 0 0 /$ 3 3 6 ,0 0 0 2 2DP/C2,256,000$ 9 4 /$ 3 3 6 ,0 0 0 2 2DP/C 489 focusing on improving the way production is done, the batch size could be reduced to about 13% (1,502/12,000) of what it was before the improvements. 21–13 Concluded 4. EOQ = = = = 490 (batch size, rounded) This further reduction in setup time and cost reduces the batch size even more. As the setup time is reduced to even lower levels and the cost is reduced, the batch size bees even smaller. If the cost is $, then the batch size is 144: EOQ = = = = 144 (batch size) With the ability to produce 2,000 units per day (250 units per hour), the day’s demand (36,000/250 = 144) can be produced in less than one hour. This provides the ability to produce on demand. The key to this oute was the decrease in setup time, wait, and move time—all nonvalueadded activities, illustrating what is meant by referring to inventory management as an ancillary benefit of JIT. 240,000$ 1 0 /$ 3 3 6 ,0 0 0 2 DP/C 220,736$ 0 .8 6 4 /$ 3 3 6 ,0 0 0 2 2DP/C 490 21–14 1. Let X = Model 12 and Y = Model 15 Max Z = $30X + $15Y Subject to: 2X +  40,000 (1) X  15,000 (2) Y  40,000 (3) X  0 Y  0 (Units are in thousands.) 010203040506070800 5 10 15 20 25 30A BCDE 2. Corner Point XValue YValue Z = $30X + $15Y A..................... 0 0 $ 0 B..................... 15 0 450 C..................... 15 20 750 D..................... 10 40 900* E..................... 0 40 600 *Optimal solution. 3. Constraints (1) and (3) are binding, constraint (2) is loose, constraints (2) and (3) are external, and constraint (1) is internal. See Requirement 1 for numbering of constraints. 491 21–15 1. ($30  1,000) + ($60  2,000) = $150,000 2. Pocolimpio: CM/qt. = $30/2 = $15/qt. (Two quarts are used for each unit.) Total contribution margin possible = $15  6,000 = $90,000 (involves selli。