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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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