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Hilton1eCheckFigures - Check Figures Sample Chapter 2...

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Check Figures Sample Chapter 2 Problem 2-38 4. Gross margin: $1,137,200 Problem 2-39 Cost of goods manufactured $357,000 Problem 2-40 2. Gross margin: $2,200,000 Problem 2-41 Case A: Cost of goods available for sale: $1,150,000 Problem 2-42 1(b) Total manufacturing overhead: $267,000 Problem 2-43 1. Total manufacturing costs: $300,000 Problem 2-44 2. Direct labour: $574 Problem 2-47 2. 50 kilograms, total cost: $800 Problem 2-48 2. 50,000 litres, unit fixed cost: $10 per litre Problem 2-51 20x5 Direct labour forecast: $4,290,000 Problem 2-55 4. Average cost: $637.50 Problem 2-57 1. 20,000 output bottles, unit cost: $12.84 Chapter 3 Problem 3-40 1. Cost of goods manufactured: $524,700 3. Selling and administrative expenses: $69,600 Problem 3-41 1. Predetermined overhead rate: $13 per hour Problem 3-43: 1. Predetermined overhead rate: $52.50 per machine hour 4. Finished goods inventory increase: $406,000 Problem 3-44 5. BBBC’s applied overhead: $2,827,500 6. Overapplied overhead: $50,500 Problem 3-45 2. Predetermined overhead rate: 28% of traceable costs 4. Overhead: $21,000 Problem 3-46 4. Overapplied overhead: $64,500 Problem 3-47 2. Applied manufacturing overhead: $143,000 Problem 3-48 1. Total actual manufacturing overhead: $435,000 2. Cost of goods available for sale: $1,355,625 Problem 3-50 1. Manufacturing overhead applied: $160,000 2. Raw material available for use: $260,000 Problem 3-51 2. Applied manufacturing overhead: $36,000 5. Work-in-Process Inventory: $10,800 Problem 3-53 2. May, total cost: $1,140 5. February, total cost: $1,117.80 Problem 3-54 2. Job 57, applied manufacturing overhead: $35,000 6. November, applied manufacturing overhead: $85,000 Problem 3-55 4. Total actual overhead: $36,230 7. Gross margin: $12,165 Problem 3-56 Unit cost: $488.55 (rounded) Problem 3-57 4. $114,000 Problem 3-58 2. Advanced system, price: $1,804 5. Basic system, price: $1,243 Case 3-59 2. Manufacturing overhead rate: $7.50 per hour 3. Value of finished-goods inventory on 12/31: $455,600
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Case 3-60 3. Manufacturing overhead applied in December: $180,000 6. Total actual manufacturing overhead: $2,392,000 Chapter 4 Problem 4-24 2. Conversion, total equivalent units: 1, 148,800 3. Direct material: cost per equivalent unit: $1.30 Problem 4-25 2. Equivalent units, conversion: 207,500 3. Cost per equivalent unit, direct material: $2.35 Problem 4-26 Costs incurred during October, direct material: $600,000 Cost per equivalent unit, conversion: $11.85 Problem 4-27 1(a). Conversion, total equivalent units: 58,000 1(b). Total cost per equivalent unit: $54.50 Problem 4-28 2. Equivalent units, direct material: 110,000 3. Conversion, cost per equivalent unit: $1.81 Problem 4-29 1. Equivalent units, direct material: 120,000 2. Conversion, cost per equivalent unit: $10.28 Problem 4-30 1. Overhead applied: $441,186 2. Equivalent units, conversion: 27,800 Problem 4-31 2. Conversion, total equivalent units: 900 2. Direct material, cost per equivalent unit: $55 Problem 4-32 Total equivalent units, conversion: 66,000 Cost incurred during January, direct material: $400,000 Problem 4-33 1(a). Equivalent units, overhead: 1,100 1 (b). Overhead, cost per equivalent unit: 50 Problem 4-34 1. Direct material, total equivalent units: 22,000 1. Conversion, cost per equivalent unit: $14.90 Case 4-35 Equivalent units, direct material: 8,500 Total cost per equivalent unit: $13.00 Chapter 5 Problem 5-44 1. Predetermined overhead rate: $35.50 per direct-labour hour 2. Application rate, product inspection: $6.00 per inspection hour Problem 5-45 2. Machine-related costs for REG line: $135,000 3. Total cost per unit, under ABC, for GMT line: $663.90
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