costacctg13_cf_ch12

Costacctg13_cf_ch12 - ROI 17 2 No ROI is only 13(OI $39,000 $300,000 3 Sell at least 12,750 disks per month($6 X $31,500>= $300,000 x 15 12-28

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Chapter 12. Pricing Decisions and Cost Management 12-16 1. OI increases by $600 12-17 1. If accepted, OI will be $1,049,000 12-18 1. $23 per kilo 2. $43 per kilo 12-19 1. Value-added costs, a Nonvalue-added costs, b, c, g Gray, d, e, f 2. Value-added costs, $865,000 Nonvalue-added costs, $225,000 3. Value-added costs, $817,200 Nonvalue-added costs, $97,550 Total costs, $914,750 12-20 1. Value-added costs, $471,600; Nonvalue-added costs, $84,000; Gray area, $22,400 2. $186,000 3. $222,000 12-21 1. $45,000 2. $25,000 3. Yes, $0.31 per tile 12-22 1. $1,738 2. $1,550 3. Yes, target costs per unit = $1,564.20 12-23 1. Price to be charged per room-night $42; Markup per room %15,625 2. No, price reduction lowers total CM. 12-24 1. $324; 8%; $216 per unit 2. Yes, price increase will increase OI to $696,000 3. $210 (= $4,200,000 / 20,000) 12-25 1. BE = 714,840 units 2a. OI $39,258,000 2b. OI $42,258,000 12-26 1. 85.19% 2.No, any price above $50 per crate makes a positive contribution to OI 12-27 1. OI $51,000
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Unformatted text preview: ROI 17% 2. No, ROI is only 13% (OI $39,000 / $300,000 3. Sell at least 12,750 disks per month ($6 X - $31,500 >= $300,000 x 15% 12-28 1a. Total sales rev $4,725,000 1b. SP $9.45 1c. ROI 9% 1d. Markup 5% 2. New selling price $8.40 3. OI = $(120,000) 12-29 1. $39.92 2. No, cost reduction is only $5.08 per unit 3. Design change has a greater impact 12-30 1. TOI $1,300,000 2. SP $12; Markup 27.66% 3. ROI 15.96%; Yes, increase SP 12-31 2. Repair $270 Replace $390 3. Repair 4. Replace, contribution to profit $145 12-32 1. $18 2. $17 12-33 1. SR $11.91 BR $17.27 2. L $4.64 per TH; S $503.275 per setup hr; U $36.80 per MH 3. Billing rate per TH: HTT $13.22 ACT $23.35 12-34 1. $190.88 2. LCOI $1,332,000 3. Revised LCOI $1,188,000 12-35 1. Yes 2. Elasticity of demand 3. Require Saturday night stay to qualify for lower fares. 12-36 1. $88,000 2. $59,000 12-37 1. $32.48 2. 25% 3. OI $(48,800) 4. $43.31 Cost Accounting 13e Check Figures...
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This note was uploaded on 12/28/2011 for the course ACCT 303 taught by Professor Staff during the Spring '08 term at CSU Bakersfield.

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