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Unformatted text preview: Mgmt. 201 Spring 2011 CHECK FIGURES FOR RECITATION PROBLEMS Recitation Problems R(1): 2-24, 2-30, 2-36 2-24 4. Delivery costs on customer shipments: Period cost, variable. 7. Glass costs: Product cost, variable, direct material. 2-30 Total costs at a volume of 800 replacements = $88,000. Total cost per muffler replacement at a volume of 700 replacements = $120/muffler. 2-36 1. The marginal cost of a flight would include the aircraft fuel, wages of the flight crew and airport maintenance personnel, and the food and beverages consumed by the passengers and crew. Recitation Problems R(2): 2-43, 2-45, 2-46 2-43 1. Cost of goods manufactured (COGM) = $305,000. 2. Cost of goods sold (COGS) = $290,000. 3. Net income = $65,000. 2-45 Case A Direct labor = $400,000; Cost of goods available for sale = $1,150,000. Case B Sales = $1,500,000; Income before taxes = $285,000. Case C Direct materials used = $27,500....
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- Spring '09