管理会计第14版(charles查尔斯)英文影印版课后答案ch05..docVIP

CHAPTER 5 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDA- MENTAL ASSIGN-MENT MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, EXCEL, COLLAB. INTERNET EXERCISES LO1: Discriminate between relevant and irrelevant information for making decisions. A1,B1 29,31 53 LO2: Apply the decision process to make business decisions. 30,31 53 LO3: Decide to accept or reject a special order using the contribution margin technique. A1,B1 32 46,47,52,53, 54 62 LO4: Choose whether to add or delete a product line using relevant information. B3 37 52,56 LO5: Compute a measure of product profitability when product is constrained by a scarce resource. A2,B2 36 50,53,58 63 LO6: Identify the factors that influence pricing decisions in practice. 26,27,39,40 45,48,49,54 64 LO7: Compute a target sales price by various approaches, and compare the advantages and disadvantages of these approaches. A3 27,40,41,42 47,48,53 LO8: Use target costing to decide whether to add a new product. A4,B4 28,43,44 59,60,61 CHAPTER 5 Relevant Information and Decision Making: Marketing Decisions 5-A1 (25-30 min.) 1. A contribution format, which is similar to Exhibit 5-3, clarifies the analysis. Without With Special Effect of Special Order Special Order Order Units 2,000,000 150,000 2,150,000 Total Per Unit Sales $10,000,000 $660,000 $4.401 $10,660,000 Less variable expenses: Manufacturing $ 3,600,000 $300,000 $2.002 $ 3,900,000 Selling administrative 800,000 37,500 .253 837,500 Total variable expenses $ 4,400,000 $337,500 $2.25 $ 4,737,500 Contribution margin $ 5,600,000 $322,500 $2.15 $ 5,922,500 Less fixed expenses: Manufacturing $ 2,900,000 0 0.00 $ 2,900,000 Selling administrative 2,000,000 0 0.00 2,000,000 Total fixed expenses $ 4,900,000 0 0.00 $ 4,900,000 Operating income $ 700,000 $322,500 $2.15 $ 1,022,500 1 $660,000 ÷ 150,000 = $4.40 2 Regu