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accounting - cost

# accounting - cost - 2 OI \$(3,750 3 OI \$22,500 2-28 3 a inv...

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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)
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Unformatted text preview: 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. \$80 2. \$255 3. \$805 4. \$140 5. \$1,950 6. \$100 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 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 Cost Accounting 13e Check Figures...
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