checkfigures - Chapter 1. The Accountants Role in the...

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Chapter 1. The Accountant’s Role in the Organization 1-16 a. Prod b. Dist c. Des d. R&D e. CS or Mark f. Des or R&D g. Mark h. Prod 1-17 a. Des b. Mark c. CS d. R&D e. Mark f. Prod g. Mark h. Dist 1-18 a. Prod b. Dist c. Mark d. Mark e. Mark f. Prod g. Des h. CS 1-19 a. VC b. KSF (cost and quality) c. KSF (cost) d. SC e. KSF (time) 1-20 a. Planning b. Control c. Control d. Planning e. Planning 1-21 a. OI b. MP. c. I P&U d. IE&L e. MP f. MD g. OI 1-22 a. OI b. I P&U c. MP d. IE&L e. MP f. OI g. MD 1-25 1. a. LP b. DP c. LP d. DP 1-26 1. CB 2. B-T 3. Dif 4. CB 5. B-T 6. CB 7. B-T 8. Dif 9. B-T 1-27 1. Cont CFO CFO Cont CFO CFO Cont Cont 1-29 2.Unacceptable: (b) (c) and (f) Gray to acceptable area: (a), (d), (e), (g) 1-30 2.Unacceptable: (a) (c) (d) and (e) Gray to acceptable area: (b), (f), (g) 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. 1,000 miles; Plan 1; 1,500 miles; Plan 2; 2,250 miles; Plan 3 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 3,600 skateboards 2. FC=$19,200 VC=$25 per skateboard 3. RelR=3,600 to 7,200 FC=$20,400 VC=$22.50 per skateboard 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=$25,000 VC per corner post=$4 (material) + $5(labor) 2. OI $(2,500) 3. OI $2,500. 2-28 3. a. inv b. inv c. per d. per e. inv f. per g. per h. per 2-29 1. $80 2. $255 3. $805 4. $160 5. $1,950 6. $100 2-30 a. $152,000 thousand b. $145,000 thousand 2-31 1. COGM=$152,000 thousand 2. OI=$31,000 thousand 2-32 OI=$50 million COGM=$645 million 2-33 4. DM used=$320/unit Dep=$80/unit 5. Total DM=$384 mil Total dep=$80 mil 2-34 OI=$28 million COGM=$204 million 2-35 1. Prime costs=$145 million, Conversion costs=$91 million 2. Total inv costs=$196 million Period costs=$90 million 4. DM used=$105 per unit Dep=$9 per unit 5. TDMC=$157,500,000 Total dep=$9,000,000 6. (a) $4 million (b) 6 million 2-36 1. (a) $1,941.60 (b) $62.40 (c) $138.00 (d) $2,142.00 2-37 1. $78,750 2. $43,000 3. $92,000 2-38 1. $1,400 2. 9,000 units 3. $4.80 per unit 4. $11,920 2-40 A. $20,700 B. $1,300 C. $11,800 D. $6,500 Cost Accounting 13e Check Figures
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Chapter 4. Job Costing 4-16 Job costing a c e g h k l n o p q s u Process costing b d f i j m r t 4-17 1. B 190% A 200% 2. A $170,000 N $166,000 3. N underallocated $140,000 4-18 1. B $50 A $42 2a. L $187,726 M $219,514 2b. L $180,526 M $211,434 4-19 1. $15 per mh 2. $4,650,000 3. overallocated $450,000 4-20 1. M $36 A 180% 2. $99,000 3. M $120,000 under;
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This note was uploaded on 10/17/2009 for the course ACCT ACC 2315 taught by Professor Sw during the Spring '09 term at American Academy of Art.

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checkfigures - Chapter 1. The Accountants Role in the...

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