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Book Answers - Check Figures for HDFRI 13 th Edition...

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Unformatted text preview: Check Figures for HDFRI 13 th Edition Chapter 1. The Accountants Role in the Organization 1-16 a. Prod b. Dist c. Des d. R&D e. CS or Mark f. Des or R&D g. Mark h. Prod 1-17 a. Des b. Mark c. CS d. R&D e. Mark f. Prod g. Mark h. Dist 1-18 a. Prod b. Dist c. Mark d. Mark e. Mark f. Prod g. Des h. CS 1-19 a. VC b. KSF (cost and quality) c. KSF (cost) d. SC e. KSF (time) 1-20 a. Planning b. Control c. Control d. Planning e. Planning 1-21 a. OI b. MP. c. I P&U d. IE&L e. MP f. MD g. OI 1-22 a. OI b. I P&U c. MP d. IE&L e. MP f. OI g. MD 1-25 1. a. LP b. DP c. LP d. DP 1-26 1. CB 2. B-T 3. Dif 4. CB 5. B-T 6. CB 7. B-T 8. Dif 9. B-T 1-27 1. Cont CFO CFO Cont CFO CFO Cont Cont 1-29 2.Unacceptable: (b) (c) and (f) Gray to acceptable area: (a), (d), (e), (g) 1-30 2.Unacceptable: (a) (c) (d) and (e) Gray to acceptable area: (b), (f), (g) Chapter 2. An Introduction to Cost Terms and Purposes 2-16 1. S, $1.7500 D, $1.3833 R, $0.9400 2-17 1. D/V, D/V, D or I/V, I/F or V, I/F, I/F, I/F and V, D/V, I/F, I/F, I/F, IF, I/F, I/F, I/F or V, I/V, I/F. 2. Dep. M&M, BDM, MH, Mac., Mac.MP, MS 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 2-19 A. D/F B. I/F C. D/V D. D/F E. I/F F. I/V G. I/F H. D/V 2-20 A. D/V B. I/F C. D/F D. D/F E. D/V F. I/V G. D/V H. I/F 2-21 2. 100 mins; Plan A; 300 mins; Plan B; 500 mins; Plan C 2-22 1. VC=$130 FC per ton of capacity per day=$150,000 (0-100) $300,000 (101-200); $450,000 (201-300) 3. (a) $196.67 (b) $211.82 2-23 1. 0 to 48,000 jaw breakers 2. FC=$12,600 VC=$0.10 per jaw breaker 3. RelR=48,000 to 96,000 FC=$13,200 VC=$0.09 per jaw breaker 2-24 1. a, a, c, a, d, a, d, a, e, b, d 2-25 1. 1. F 2. E 3. D 4. C 5. B 6. G 7. A 2-26 2. Total=$2,000; $20/attendee 3. Total=$3,600; $7.2/attendee 2-27 1. FC=$20,000 VC per flange=$1 (material) + $2(labor) 2. OI $(3,750) 3. OI $22,500. 2-28 3. a. inv b. inv c. per d. per e. inv f. per g. per h. per 2-29 1. $75 2. $230 3. $745 4. $150 5. $1,775 6. $75 2-30 a. $152,000 thousand b. $145,000 thousand 2-31 1. COGM=$136,000 thousand 2. OI=$47,000 thousand 2-32 OI=$50 million COGM=$645 million 2-33 4. DM used=$320/unit Dep=$80/unit 5. Total DM=$384 mil Total dep=$80 mil 2-34 OI=$28 million COGM=$204 million 2-35 1. Prime costs=$145 million, Conversion costs=$91 million 2. Total inv costs=$196 million Period costs=$90 million 4. DM used=$105 per unit Dep=$9 per unit 5. TDMC=$157,500,000 Total dep=$9,000,000 6. (a) $4 million (b) 6 million 2-36 1. (a) $1,941.60 (b) $62.40 (c) $138.00 (d) $2,142.00 2-37 1. $50,000 2. $28,000 3. $62,000 Cost Accounting 13e Check Figures 2-38 1. $1,400 2. 9,000 units 3. $4.80 per unit 4. $11,920 2-40 A. $20,700 B. $1,300 C. $11,800 D. $6,500 Chapter 3. Cost-Volume-Profit Analysis 3-16 a. $2,000; $300; 75.0% b. $1,500; $1,800; 25.0% c. $300; $0; 30.0% d. $900; $1,200; $300 3-17 1a. $1,000,000 1b. $200,000 2a. $2,800,000 2b. 400,000 3-18 1a. 489 1b. 712 2a. 432 2b. 628 3a. 1,158 3b. 1,685 4a. 917 4b. 1,334 3-19 Orig $200,000 1. $400,000 2. $0 3. $110,000 4. $290,000 4....
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Book Answers - Check Figures for HDFRI 13 th Edition...

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