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Denise Seals Problem 15-14

Denise Seals Problem 15-14 - Labor 240,000 20.0 = 12,000...

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Management Accounting Hansen and Mowen 15-14 Name: Enter the appropriate numbers in the shaded (gray) cells. 1. Productivity Output / Input = Ratio Base Year Materials 200,000 / 50,000 = 4.0 Labor 200,000 / 10,000 = 20.0 Capital 200,000 / 10,000 = 20.0 Current Year Materials 240,000 / 40,000 = 6.0 Labor 240,000 / 4,000 = 60.0 Capital 240,000 / 600,000 = 0.4 2. Current Base Output / Ratio = PQ Current Year Materials 240,000 / 4.0 = 60,000
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Unformatted text preview: Labor 240,000 / 20.0 = 12,000 Capital 240,000 / 20.0 = 12,000 (7) (1) (2) (3) (4) (5) (6) Change PQ x P PQ x P AQ x P AQ x P (3) - (6) Materials 60,000 x \$2.00 = \$120,000 40,000 x \$2.00 = \$80,000 \$40,000 Labor 12,000 x \$5.00 = 60,000 4,000 x \$5.00 = 20,000 40,000 Capital 12,000 x 15% = 1,800 600,000 x 15% = 90,000 (88,200) \$181,800 \$190,000 \$(8,200)...
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