costacctg13_cf_ch02

costacctg13_cf_ch02 - Chapter 2 An Introduction to Cost...

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Chapter 2. An Introduction to Cost Terms and Purposes 2-16 1. S, $1.7500 D, $1.3833 R, $0.9400 2-17 1. D/V, D/V, D or I/V, I/F or V, I/F, I/F, I/F and V, D/V, I/F, I/F, I/F, IF, I/F, I/F, I/F or V, I/V, I/F. 2. Dep. M&M, BDM, MH, Mac., Mac.MP, MS 2-18 A. D/V B. I/F C. I/V D. I/F E. D/V F. I/F G. D/V H. I/V 2-19 A. D/F B. I/F C. D/V D. D/F E. I/F F. I/V G. I/F H. D/V 2-20 A. D/V B. I/F C. D/F D. D/F E. D/V F. I/V G. D/V H. I/F 2-21 2. 100 mins; Plan A; 300 mins; Plan B; 500 mins; Plan C 2-22 1. VC=$130 FC per ton of capacity per day=$150,000 (0-100) $300,000 (101-200); $450,000 (201-300) 3. (a) $196.67 (b) $211.82 2-23 1. 0 to 48,000 jaw breakers 2. FC=$12,600 VC=$0.10 per jaw breaker 3. RelR=48,000 to 96,000 FC=$13,200 VC=$0.09 per jaw breaker 2-24 1. a, a, c, a, d, a, d, a, e, b, d 2-25 1. 1. F 2. E 3. D 4. C 5. B 6. G 7. A 2-26 2. Total=$2,000; $20/attendee 3. Total=$3,600; $7.2/attendee 2-27 1. FC=$20,000 VC per flange=$1 (material) + $2(labor)
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