costmanagementaccountingandcontrol第五章解答手册

costmanagementaccountingandcontrol第五章解答手册内容摘要：

................................. $ 5,945 Selling and administrative expense ................................... 2,400 Operating ine......................................................... $ 3,545 84 5–10 1. a. Materials .................................. 23,175 Accounts Payable ............. 23,175 b. Work in Process ...................... 19,000 Materials ........................... 19,000 c. Work in Process ...................... 17,850 Wages Payable.................. 17,850 d. Overhead ................................. 15,500 Cash.................................. 15,500 e. Work in Process ...................... 14,700* Overhead .......................... 14,700 *($17,850/$) $7 = $14,700. f. Finished Goods ....................... 36,085 Work in Process................ 36,085 g. Accounts Receivable ............... 36,000 Sales ................................. 36,000 Cost of Goods Sold ................. 30,000 Finished Goods ................. 30,000 2. Ending balances: a. Materials = $5,170 + $23,175 – $19,000 = $9,345 b. WIP = $11,200 + $19,000 + $17,850 + $14,700 – $36,085 = $26,665 c. Overhead = $15,500 – $14,700 = $800 d. Finished Goods = $2,630 + $36,085 – $30,000 = $8,715 85 5–11 1. Job 83: Direct materials .................. $ 744 Direct labor......................... 1,980 Overhead............................ 1,908 ($ 360) $ 4,632 Unit cost = $4,632/120 = $ Job 84: Direct materials .................. $ 640 Direct labor......................... 2,480 Overhead............................ 2,120 ($ 400) $ 5,240 Unit cost = $5,240/200 = $ 2. Ending work in process (Job 85): Direct materials .................. $ 600 Direct labor......................... 1,240 Overhead............................ 1,060 ($ 200) $ 2,900 3. Finished Goods .............................. 9,872* Work in Process ...................... 9,872 *4,632 + 5,240 = 9,872. Cost of Goods Sold ........................ 5,240 Finished Goods ....................... 5,240 Accounts Receivable ...................... 7,336** Sales Revenue ......................... 7,336 **5,240 140% = 7,336. 86 5–12 1. Job 90: Direct materials .................. $ 1,730 Direct labor......................... 2,000 Applied overhead: Purchasing .................. $ 600 Machining .................... 300 Other overhead............ 1,200 2,100 Total ................................... $ 5,830 Unit cost = $5,830/110 = $53 Job 92: Direct materials .................. $ 1,200 Direct labor......................... 800 Applied overhead: Purchasing .................. $ 750 Machining .................... 100 Other overhead............ 480 1,330 Total ................................... $ 3,330 Unit cost = $3,330/100 = $ 2. Ending work in process (Job 91): Direct materials .................. $ 3,000 Direct labor......................... 4,600 Applied overhead: Purchasing .................. $ 480 Machining .................... 200 Other overhead............ 2,760 3,440 Total ................................... $11,040 3. Finished Goods .............................. 9,160* Work in Process ...................... 9,160 *5,830 + 3,330 = 9,160. Cost of Goods Sold ........................ 5,830 Finished Goods ....................... 5,830 Accounts Receivable ...................... 8,162** Sales Revenue ......................... 8,162 87 **5,830 140% = 8,162. 5–13 1. a. Raw Materials .......................... 92,500 Accounts Payable ............. 92,500 b. Work in Process ...................... 72,500 Overhead Control .................... 7,000 Raw Materials.................... 79,500 c. Work in Process ...................... 52,000 Overhead Control .................... 15,750 Wages Payable.................. 67,750 d. Overhead Control .................... 49,000 Miscellaneous Payables .... 49,000 e. Work in Process ...................... 65,000* Overhead Control.............. 65,000 *52,000 125% = 65,000. f. Finished Goods ....................... 160,000 Work in Process................ 160,000 g. Cost of Goods Sold ................. 140,000 Finished Goods ................. 140,000 Accounts Receivable ............... 210,000* Sales Revenue .................. 210,000 *150% 140,000 = 210,000. h. Cost of Goods Sold* ................ 6,750 Overhead Control.............. 6,750 *Actual overhead = 7,000 + 15,750 + 49,000 = 71,750 Actual overhead ................ 71,750 Applied overhead .............. 65,000 Underapplied ................ 6,750 88 5–13 Concluded 2. After underapplied overhead is charged to COGS: Overhead Control 7,000 65,000 15,750 49,000 6,750 6,750 0 3. Work in Process 10,000 160,000 72,500 52,000 65,000* 39,500 *No actual overhead costs were assigned to Work in Process as the pany does not use an actual cost system. The amount assigned to Work in Process was the applied overhead of $65,000. 5–14 1. Engineering design rate = $120,000/3,000 = $40 per engineering hour Purchasing rate = $80,000/10,000 = $8 per part Other overhead rate = $250,000/40,000 = $ per direct labor hour 2. Job 50 Job 51 Job 52 Job 53 Job 54 Balance, July 1 ...... $ 32,450 $ 40,770 $ 29,090 $ 0 $ 0 Direct materials...... 26,000 37,900 25,350 11,000 13,560 Direct labor ............ 40,000 38,500 43,000 20,900 18,000 Applied overhead: Engineerin。