Hilton_7E_Key_Figure - Key Figures for the Exercises Problems and Cases To Accompany Managerial Accounting Creating Value in a Dynamic Business

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Key Figures for the Exercises, Problems and Cases To Accompany Managerial Accounting Creating Value in a Dynamic Business Environment 7 th Edition McGraw-Hill/Irwin 2008 by Ronald W. Hilton
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CHAPTER 1 No key figures. CHAPTER 2 E 2-24 Beginning inventory of finished goods, case I: $84,000 E 2-25 1. Total compensation: $720 E 2-26 2. Total overtime premium: $20 E 2-29 2. Cost of goods sold: $820,000 E 2-30 (f) $77,000 (o) $110 E 2-31 2. Cost per call, February: $ .27 E 2-33 Annual differential cost: $33,000 P 2-38 2. Cost of goods manufactured: $913,200 P 2-39 Direct material used: $40,000 P 2-40 2. Net income: $168,000 P 2-41 Net income, case A: $110,000 P 2-42 1. a. Total prime costs: $2,680,000 P 2-42 1. d. Manufacturing overhead: $534,000 P 2-43 2. Cost of goods sold: $580,000 P 2-44 2. Total cost of wages: $608 P 2-51 Direct material, 20x2 forecast: $3,600,000 P 2-55 6. $370 P 2-57 2. Output of 20,000 bottles, profit: $26,000 C 2-60 1. a. 60,000 copies 2
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CHAPTER 3 E 3-24 1. Predetermined overhead rate at 300,000 chicken volume: $ .43 per chicken (rounded) E 3-27 3. Cost of goods manufactured: $665,000 E 3-28 1. Applied manufacturing overhead: $750,000 E 3-29 Total cost: $7,470 E 3-30 1. Cost of goods manufactured: $643,100 E 3-31 2. Gross margin: $63,000 E 3-32 1. Purchases: $336,000 E 3-33 Underapplied overhead: $16,000 E 3-34 1. Predetermined overhead rate: $13.30 per hour E 3-35 2. c. Overapplied overhead: $11,000 E 3-37 Overhead: 9,600 euros P 3-42 1. Total manufacturing costs: $175,100 3. Net income: $7,100 P 3-43 1. Predetermined overhead rate: $12 per hour P 3-45 4. Finished-goods inventory increased by $203,000 P 3-46 1. Predetermined overhead rate: 130% of direct labor cost 6. Cost of goods sold: $15,309,300 P 3-47 1. Traceable costs: $2,500,000 P 3-48 2. Ending work-in-process inventory is carried at a cost of $153,530 P 3-49 1. Predetermined overhead rate: $20 per machine hour P 3-50 2. Cost of goods sold (adjusted for underapplied overhead): $1,770,000 P 3-52 1. Cost of goods manufactured: $348,000 P 3-53 3. Underapplied overhead: $6,000 P 3-55 4. Predetermined rate: $4.44 per hour (rounded) P 3-56 2. Cost of job 77: $200,675 6. Underapplied overhead for November: $4,575 P 3-57 1. Predetermined overhead rate: $21 per direct-labor hour 4. Total actual overhead: $33,900 7. Income (loss): $(1,625) P 3-58 Total cost of job T81: $34,050 P 3-59 5. $80,000 P 3-60 1. Total budgeted overhead (departments A and B): $800,000 3. Departmental overhead rate, Department A: $26 per direct-labor hour P 3-61 2. Overhead assigned to advanced system line: $517,500 C 3-62 3. Finished-goods inventory, 12/31: 13,400 4. Actual manufacturing overhead: $4,392,000 C 3-63 3. Manufacturing overhead applied in December: $90,000 6. Cost of goods manufactured: $2,968,800 3
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CHAPTER 4 E 4-16 3. 750,000 gallons E 4-18 1. 6,000 equivalent units E 4-19 Total equivalent units, conversion: 2,902,000 E 4-20 Units completed and transferred out during the year: 125,000 E-4-21
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This note was uploaded on 10/23/2008 for the course ACC 101 taught by Professor Worfy during the Spring '08 term at Akademia Ekonomiczna w Poznaniu.

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Hilton_7E_Key_Figure - Key Figures for the Exercises Problems and Cases To Accompany Managerial Accounting Creating Value in a Dynamic Business

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