MASTER BUDGET AND RESPONSIBILITY ACCOUNTING
6-21 Direct materials usage, unit costs and gross margins.
1. Direct Materials Usage Budget
Physical Units Budget
To be used in production:
INVENTORY COSTING AND CAPACITY ANALYSIS
9-18 Variable and absorption costing, explaining operating income differences.
Solution: 1. Key inputs for income statement computations are:
Goods available for sale
DECISION MAKING AND RELEVANT INFORMATION
11-20 Make versus buy, activity-based costing.
The expected manufacturing cost per unit of CMCBs in 2001 is as follows:
Direct materials, $170 10,000
Direct manufacturing labor, $45 10,000
FLEXIBLE BUDGETS, VARIANCES,
AND MANAGEMENT CONTROL: II
8-19 Fixed manufacturing overhead variance analysis.
1. Budgeted standard direct manufacturing labor used = 0.02 per baguette
Budgeted output = 3,200,000 baguettes
FLEXIBLE BUDGETS, VARIANCES, AND
MANAGEMENT CONTROL: I
7-23 Flexible budget preparation and analysis.
1. Solution: Variance Analysis for Bank Management Printers for September 2004
Level 1 Analysis