5e sol12-17

5e sol12-17 - Enter the appropriate numbers in the shaded...

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Cost Management Hansen and Mowen Prob 12-17 Name: SOLUTION Enter the appropriate numbers in the shaded cells in columns F and H. 1) Nonvalue-added usage and costs (2006) Molding Engineering Standard price (SP) \$15 \$35 Actual quantity (AQ) 2,700,000 144,000 Standard quantity (SQ) 2,160,000 86,400 Nonvalue-added usage (AQ - SQ) 540,000 57,600 Nonvalue-added cost [(AQ - SQ)SP] 8,100,000 2,016,000 Enter the appropriate numbers in the shaded cells in columns B, D, F, and H. SP x AQ SP x AU \$35 x 144,000 \$35 x 138,000 \$5,040,000 \$4,830,000 \$210,000 F Unused Capacity Variance
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Unformatted text preview: Enter the appropriate numbers in the shaded cells in columns D, F, and I. 2) Kaizen standards for 2007: Molding: SQ = SQ for 2006 + ( 1 - reduction ) x (AQ - SQ) SQ = 2,160,000 + ( 0.70 ) x 540,000 SQ = 2,538,000 pounds Engineering SQ SQ for 2006 + ( 1 - reduction ) x (AQ - SQ) SQ = 86,400 + ( 0.70 ) x 57,600 SQ = 126,720 engineering hours 3) AQ SQ AQ - SQ SP(AQ - SQ) U/F Molding 1,169,600 1,104,000 65,600 \$656,000 U Engineering 70,800 79,872 (9,072) (\$272,160) F...
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This note was uploaded on 11/05/2009 for the course BUS ACC202 taught by Professor Achillies during the Spring '09 term at NC Wesleyan.

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