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13e_GNB_Check_Figures

# 13e_GNB_Check_Figures - Check Figures for Problems and...

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Check Figures for Problems and Cases Chapter 1 No check figures Chapter 2 Problem 2-13 Boxes for packaging: variable, direct Problem 2-14 Depreciation: fixed, manufacturing overhead, sunk Problem 2-15 (3) Cloth used: variable, direct Problem 2-16 (1) Cost of goods manufactured: \$310,000 Problem 2-17 No check figure Problem 2-18 (1) Cost of goods manufactured: \$290,000 Problem 2-19 (1) Total variable cost: \$321,000 Problem 2-20 Clay and glaze: variable, direct materials Problem 2-21 (1) Cost of goods manufactured: \$690,000 Problem 2-22 No check figure Problem 2-23 No check figure Problem 2-24 (1) Cost of goods manufactured: \$870,000 Problem 2-25 (Case 1) Goods available for sale: \$19,000 Case 2-26 No check figure Case 2-27 (2) Cost of goods manufactured: \$780,000 No check figure Appendix 2A Problem 2A-5 (1) Direct labor: \$920 Appendix 2B Problem 2B-3 (1) Total internal failure cost this year: \$3,600,000 Problem 2B-4 No check figure Chapter 3 Problem 3-21 (3) Overapplied by \$9,400; (4) Net operating income: \$78,400 Problem 3-22 (3) Overapplied by Rmb7,000; (4) Net operating income: Rmb247,000 Problem 3-23 (3) Underapplied by \$4,000; (4) Net operating income: \$57,000 Problem 3-24 (2) Work in process balance: \$17,300; (4) Net operating income: \$18,700 Problem 3-25 (3) Total cost: \$9,360 Problem 3-26 (3) Overhead applied: RUR28,000; (4) Total cost: RUR38,300 Problem 3-27 (2) Cost of goods manufactured: \$1,340,000 Problem 3-28 (3) \$78.16 per unit Problem 3-29 (2b) Overhead applied: \$8,760; (5a) Underapplied: \$52,000 Problem 3-30 (3) Indirect labor: \$30,000; (7) Overapplied: \$10,000 Problem 3-31 (3) Cost of goods manufactured: Nkr770,000; (5) Net operating income: Nkr115,000 Problem 3-32 (2) Underapplied by Sfr130,000 Case 3-33 No check figure Case 3-34 No check figure No check figure Appendix 3A Problem 3A-2 (2) Overhead applied in 2008: \$4,000 Case 3A-3 (2) Traditional approach: 8,000 units Chapter 4 Problem 4-13 (3) Ending work in process: \$87,500 Problem 4-14 (3) Ending work in process: \$16,500 Problem 4-15 (3) Ending work in process: \$2,321 Problem 4-16 (1) Materials: 220,000 equivalent units; (2) Conversion: \$1.30 per equivalent unit; (3) 160,000 units Problem 4-17 (3) Ending work in process: \$23,700s Problem 4-18 (2) Manufacturing overhead: \$2,000 debit balance Case 4-19 (1) Ending work in process: \$7,182

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Case 4-20 (3) 50% completion Appendix 4A Problem 4A-10 (3) Ending work in process: \$89,800 Problem 4A-11 (2) Conversion: \$1.48 per equivalent unit; (3) Ending work in process: \$28,240 Case 4A-12 (1) Ending work in process: \$7,200 Appendix 4B Problem 4B-5 (2) Machining rate: ¥7,834 per machine-hour Problem 4B-6 Laboratory cost: \$497,560 Case 4B-7 (1) Printing rate: \$6.12 per machine-hour Chapter 5 Problem 5-11 (1) Net operating income: \$8,000 Problem 5-12 (2) Shipping: A\$18,000 per month plus A\$4 per unit Problem 5-13 No check figure Problem 5-14 (1) \$1,000 per month plus \$20 per scan Problem 5-15 (2) ¥1,500,000 per year plus ¥35 per DLH
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13e_GNB_Check_Figures - Check Figures for Problems and...

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