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COST ACCOUNTING

# COST ACCOUNTING - CH 2 18 A D/V B I/F C I/V D I/F E D/V...

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CH# 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 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 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 28) A- INV B- INV C- PER D- PER E- INV F- PER G- PER H- PER CH# 3 16) R-VC-FC= OI 1- TOTAL COST=VC+FC 800=500+FC FC= 300 R-500-300=1200 R=2000 CM=R -VC/ R = 2000-500/2000=75% 2- 2000-VC-300=200 VC=1500 TC=VC+FC=1500+300=1800 CM=2000-1500/2000=25% 3- 1000-700-FC=OI TC=FC+VC 1000=700+FC FC=300 OI=0 CM=1000-700/1000=30% 4- 1500-VC-300=OI VC=R -CMxR VC= 900 TC=VC+FC= 900+300=1200 OI= 1500-600-300=600 20) UNITS-5,000.000 \$0.50 PER UNIT FC=900,000 VC-0,30 PER UNIT VC= 0,30x 5,000.000= 1,500.000 a) R=5,000.000 x 0,50= \$ 2,500.000 R-VC-FC=OI OI= 2,500.000-900.000-1,500.000= \$ 100.000 CM=2,500.000 - 1,500.000/ 2,500.000= 0,4 b) BEP= FC/CM= 900.000/0,4= 2,250.000 2) OP \$ 0,04 PER UNIT VC VC= 0,34 x 5,000.000= 1,700.000 OI= 2,500.000- 900.000- 1,700.000= - 100.000 3) FC + 10% FC= 10%x900.000 + 900.000= 990.000 10% unit sold 10%x 5,000.000 + 5,000.000= 5,500.000 unit sold R= 5,500.000 x 0.50 = 2,750.000

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VC= 0.30 x 5,500.000 = 1,650.000 OI= 2,750.000- 990.000 - 1,650.000= 110.000 4) FC -20% FC= 900.000 - 0,20x 900.000= 740.000 -20% IN SELLING PRICE 0.50- 0.50x0.2= 0.40 -10% IN VC PER UNIT 0.30- 0.10 x0.30= 0.27 +40% IN UNIT SOLD 5,000.000+ 0.40 x5,000.000= 7,000.000 VC= 0,27 x 7,000.000= 1,890.000
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