管理會计练习答案.docVIP

练习答案 成本性态 P5 分批成本法 P6 分步成本法 P9 作业成本法 P15 辅助成本 P20 预算 P25 标准成本 P33 责任会计 P39 变动成本 P51 本量利 P55 短期决策 P62 基本概念 2–1（指教材上的第2章练习第1题，下同） 1. Part #72A Part #172C Steel* $ 12.00 $ 18.00 Setup cost** 6.00 6.00 Total $ 18.00 $ 24.00 *($1.00 ? 12; $1.00 ? 18) **($60,000/10,000) Steel cost is assigned by calculating a cost per ounce and then multiplying this by the ounces used by each part: Cost per ounce = $3,000,000/3,000,000 ounces = $1.00 per ounce Setup cost is assigned by calculating the cost per setup and then dividing this by the number of units in each batch (there are 20 setups per year): Cost per setup = $1,200,000/20 = $60,000 2. The cost of steel is assigned through the driver tracing using the number of ounces of steel, and the cost of the setups is assigned through driver tracing also using number of setups as the driver. 3. The assumption underlying number of setups as the driver is that each part uses an equal amount of setup time. Since Part #72A uses double the setup time of Part #172C, it makes sense to assign setup costs based on setup time instead of number of setups. This illustrates the importance of identifying drivers that reflect the true underlying consumption pattern. Using setup hours [(40 ? 10) + (20 ? 10)], we get the following rate per hour: Cost per setup hour = $1,200,000/600 = $2,000 per hour The cost per unit is obtained by dividing each part’s total setup costs by the number of units: Part #72A = ($2,000 ? 400)/100,000 = $8.00 Part #172C = ($2,000 ? 200)/100,000 = $4.00 Thus, Part #72A has its unit cost increased by $2.00, while Part #172C has its unit cost decreased by $2.00. 3–3 High (1,400, $7,950); Low (700, $5,150) V = ($7,950 – $5,150)/(1,400 – 700) = $2,800/700 = $4 per oil change F = $5,150 – $4(700) = $5,150 – $2,800 = $2,350 Cost = $2,350 + $4 (oil changes) Predicted cost for January =