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14e_GNB_Check_Figures

# 14e_GNB_Check_Figures - Check Figures for Problems and...

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Check Figures for Problems and Cases Ray Garrison, Eric Noreen, and Peter Brewer Managerial Accounting, 14 th Edition Chapter 1 No check figures Chapter 2 Problem 2-14 (2) Net operating income: \$19,000 Problem 2-17 (3) Total cost: 283,500 pesos Problem 2-18 (2) Shipping expense: Y = £20,000 + £8.00X Problem 2-19 (1) Y = \$800 + \$40X Problem 2-21 (4) Total cost \$182,100 Problem 2-22 Cost of shipping finished goods: variable, selling Problem 2-23 (1) Y = \$32,000 + \$8X Problem 2-24 (1) Total variable cost: \$647,000 Case 2-26 (4) Total overhead cost: \$89,500 Appendix 2A Problem 2A-3 (3) Total cost: \$16,000 Problem 2A-4 (1) Y = \$28,352 + \$2.58X Appendix 2B Problem 2B-3 (1) Total internal failure cost this year: \$4,000,000 Chapter 3 Problem 3-21 (2) Underapplied: \$270,000 Problem 3-22 Direct labor: \$65,000 Problem 3-23 (4) Cost of goods manufactured: \$810,000; (7) Overapplied: \$15,000 Problem 3-24 (2) Cost of goods manufactured: \$342,000; (5) Direct materials: \$20,000 Problem 3-25 (3) Cost of goods manufactured: \$590,000; (6) \$48.16 per unit Problem 3-26 (2) Total overhead: \$3,692; (3) \$300.88 per unit Problem 3-27 (3) Underapplied: £13,000; (4) Net operating income: £82,000 Problem 3-28 (3) Overapplied: \$3,000; (4) Net operating income: \$31,594 Case 3-29 (2) Overhead applied: \$21,750 Case 3-30 No check figure Appendix 3A Problem 3A-3 (2) Overhead applied in 2010: \$1,500 Case 3A-4 (2) New approach: 88,000 units Appendix 3B Problem 3B-5 (1) Manufacturing overhead: \$60. Chapter 4 Problem 4-13 (1) Conversion: 390,000 equivalent units; (3) Ending Work in Process: \$45,000 Problem 4-14 Ending Work in Process: \$63,200

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Problem 4-15 Ending Work in Process: \$81,900 Problem 4-16 (2) Manufacturing overhead: \$7,000 debit balance Problem 4-17 Ending Work in Process: \$1,710 Problem 4-18 (2) Conversion: 32,000 equivalent units Case 4-19 No check figure Case 4-20 (1) Materials: \$0.31 per equivalent unit; Ending Work in Process: \$6,400 Appendix 4A Problem 4A-10 (2) Materials: \$0.90 per equivalent unit; (3) Ending Work in Process: \$70,000 Problem 4A-11 Ending Work in Process: \$64,000 Case 4A-12 (1) Transferred in: \$0.84 per equivalent unit; Ending Work in Process: \$6,240 Appendix 4B Problem 4B-5 Cost to Outpatient Clinic: \$60,000 Problem 4B-6 (1) Stamping rate: 8.30 shekel per hour Case 4-B7 (1) Overhead rate, Milling Department: \$4.05 per machine-hour Chapter 5 Problem 5-19 (1) Break-even: 20,000 shirts; (3) \$15,000 loss Problem 5-20 (1) Break-even: 15,000 units; (4) 17,500 units Problem 5-21 (2) Break-even: \$300,000 Problem 5-22 (1) \$8,600 loss Problem 5-23 (1b) Margin of safety:  80 Problem 5-24 (1) April net operating income: \$62,000 Problem 5-25 (2) Break-even: 28,000 units Problem 5-26 (2c) Present margin of safety: \$160,000 Problem 5-27 No check figure Problem 5-28 (1) Break-even: \$100,000; (3) 57,500 pairs Problem 5-29
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