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Key Figures for the Exercises, Problems and Cases

To Accompany

Managerial AccountingCreating Value in a Dynamic Business Environment

9th Edition

McGraw!ill"#rwin

$%&&

by

'onald () !ilton



CHAPTER 1

No key figures.

CHAPTER 2

E 2-24 Beginning inventory of finished goods, case I: $84,000

E 2-2 !. "ota# co%ensation: $&20

E 2-2' 2. "ota# overtie %reiu: $20

E 2-2( 2. )ost of goods so#d: $820,000

E 2-*0 +f $&&,000

+o $!!0

E 2-*! 2. )ost %er ca##, eruary: $ .2&

E 2-** /nnua# differentia# cost: $**,000

2-*8 2. )ost of goods anufactured: $(!*,200

2-*( 1irect ateria# used: $40,000

2-40 2. Net incoe: $!'8,000 2-4! Net incoe, case /: $!!0,000

2-42 !. a. "ota# %rie costs: $2,'80,000

2-42 !. d. anufacturing overhead: $*4,000

2-4* 2. )ost of goods so#d: $80,000

2-44 2. "ota# cost of 3ages: $'08

2-! 1irect ateria#, 202 forecast: $*,'00,000

2- '. $*&0

2-& 2. 5ut%ut of 20,000 ott#es, %rofit: $2',000

) 2-'0 !. a. '0,000 co%ies

2



CHAPTER 3

E *-24 !. redeterined overhead rate at *00,000 chicken vo#ue:$ .4* %er chicken +rounded

E *-2& *. )ost of goods anufactured: $'',000

E *-28 !. /%%#ied anufacturing overhead: $&0,000E *-2( "ota# cost: $&,4&0

E *-*0 !. )ost of goods anufactured: $'4*,!00

E *-*! 2. 6ross argin: $'*,000

E *-*2 !. urchases: $**',000

E *-** 7ndera%%#ied overhead: $!',000

E *-*4 !. redeterined overhead rate: $!*.*0 %er hour

E *-* 2. c. 5vera%%#ied overhead: $!!,000

E *-*& 5verhead: (,'00 euros

E *-4! 2. 5verhead rate: !08

*. /%%#ied overhead: $*,4'

*-42 !. "ota# anufacturing costs: $!&,!00*. Net incoe: $&,!00

*-4* !. redeterined overhead rate: $!2 %er hour

*-4 4. inished-goods inventory increased y $20*,000

*-4' !. redeterined overhead rate: !*0 of direct #aor cost

'. )ost of goods so#d: $!,*0(,*00

*-4& !. "racea#e costs: $2,00,000

*-48 2. Ending 3ork-in-%rocess inventory is carried at a cost of $!*,*0

*-4( !. redeterined overhead rate: $20 %er achine hour

*-0 2. )ost of goods so#d +ad9usted for undera%%#ied overhead:$!,&&0,000

*-2 !. )ost of goods anufactured: $*48,000

*-* *. 7ndera%%#ied overhead: $',000

*- 4. redeterined rate: $4.44 %er hour +rounded

*-' 2. )ost of 9o &&: $200,'&

'. 7ndera%%#ied overhead for Noveer: $4,&

*-& !. redeterined overhead rate: $2! %er direct-#aor hour

4. "ota# actua# overhead: $**,(00

&. Incoe +#oss: $+!,'2

*-8 "ota# cost of 9o "8!: $*4,00

*-( . $80,000

*-'0 !. "ota# udgeted overhead +de%artents / and B: $800,000*. 1e%artenta# overhead rate, 1e%artent /: $2' %er direct-#aorhour

) *-'! *. inished-goods inventory, !2*!: !*,400 units

4. /ctua# anufacturing overhead: $4,*(2,000

) *-'2 *. anufacturing overhead a%%#ied in 1eceer: $(0,000

'. )ost of goods anufactured: $2,('8,800

*



CHAPTER 4

E 4-! *. &0,000 ga##ons

E 4-!& !. ',000 e;uiva#ent units

E 4-!8 "ota# e;uiva#ent units, conversion: 2,(02,000

E 4-!( 7nits co%#eted and transferred out during the year: !2,000E-4-20 )osts %er e;uiva#ent unit, tota#: $&0

E 4-2! )osts %er e;uiva#ent unit, direct ateria#: $!!.00

E 4-22 !. )ost of goods co%#eted and transferred out during <e%teer:$20,000

E 4-2* 2. )ost reaining in eruary 28 3ork in %rocess: $2,!00

E 4-24 2. "ota# %roduct cost, %rofessiona#: $*.00

4-2 *. )osts %er e;uiva#ent, tota#: $4.&&

4-2' 2. "ota# e;uiva#ent units, conversion: 22',000

4-2& )ost reaining in ending 3ork-in-%rocess inventory: directateria#: $!2*,&0

"ota# cost of =u#y *! 3ork in %rocess: $202,(0 4-28 !. . )osts %er e;uiva#ent unit, direct ateria#: $.'0

4-2( 2. E;uiva#ent units, direct ateria#: !!0,000

4-*0 2. )osts %er e;uiva#ent unit, tota#: $!!.4*

. >ork-in-rocess inventory +credit: $!,!4*,000

4-*! !. 5verhead a%%#ied: $*&(,00

*. )ost of the ending 3ork-in-%rocess inventory: $*24,000

4-*2 *. )ost of the =une *0 3ork-in-%rocess inventory: $*4,'00

4-** "ota# e;uiva#ent units, conversion: &!,000

"ota# cost of ay *! 3ork-in-%rocess: $!'&,00

4-*4 2. "ota# cost of returns in %rocess on eruary 28: £!4,20

4-* )ost of goods co%#eted and transferred out during Noveer:$*0',*00

4-*' !. "ota# %roduct cost, de#ue ode#: $20&,(00

4-*& 2. )onversion cost %er unit in de%artent II: $!0,00 %er unit

. )ost of an etched, co#ored g#ass sheet: $&'.2 %er sheet

4-*8 2. 7nit cost, ref#ective cera#a housings: $200.00

) 4-*( 4. >eighted-average unit cost of co%#eted #eather e#ts: $'.!0

"ota# cost of 5ctoer *! 3ork in %rocess: $4,&00

4



CHAPTER

E -2' *. ateria#-hand#ing cost %er #ens: $00

E -2& 2. "he traditiona# %roduct-costing syste undercosts the <atin <heen %roduct #ine, 3ith res%ect to ;ua#ity-contro# costs y $2

E -* !. "ota# cost %er order si?e +sa##: $!8,400 -4' !. "ota# cost, standard: $!&

2. "he anufactured cost of a standard unit: $!8!

-4& 2. achine-re#ated costs for @E6 #ine: $!*,000

*. "ota# cost %er unit, under /B), for 6" #ine: $''*.(0

4. )ost distortion %er unit for /1A #ine: overcosted y $8.8

-4( !. "y%e / anufacturing overhead cost: $!'0 %er unit

2. "he anufactured cost of a ty%e / cainet: $24*.0

-0 2. E-coerce consu#ting, incoe: $22,040

*. /ctivity-ased a%%#ication rate, staff su%%ort: $&20 %er c#ient

Bi##ings, inforation systes services: $*8&,00

-2 *. redeterined overhead rate: $*!.2 %er achine hr. -* !. 7nit cost %er %#ate: $2'0.2

-4 2. "ota# cost, roya#: $4,4*!,(00

- 2. "he tota# contriution argin e%ected fro the ) oard:$2,*'0,000

*. 7sing activity-ased costing, the tota# contriution argin e%ectedfro the "A oard: $2,&,!00

-' 2. Ne3 %roduct cost, under an activity-ased costing a%%roach: $&.4' %er %ound of ona

-& 2. oo# rate, %#ant-re#ated costs: $0 %er s;. ft.

. Ne3 target %rice, odds: $'0.!'

-8 !. "ota# ateria#-Cand#ing 1e%artent costs: $288,000*. "here is a $&4,'00 reduction in ateria#-hand#ing costs a##ocated to

governent contracts

4. "he cuu#ative do##ar i%act of the recoended change ina##ocating ateria#-hand#ing de%artent costs: $2*4,*4'

-( !. . "uff <tuff unit cost: $28.00

*. aricating cost %er unit, "uff <tuff: $4.(* %er unit +rounded

4. @uff <tuff unit costs, cost 3ith overhead assigned on direct-#aorhours: $*&.0

-'0 . @e%orted %roduct costs, activity-ased costing syste, %roduct 6:$!4!.'&

'. @e%orted %roduct costs, activity-ased costing syste, %roduct ":$!'*.&4



CHAPTER !continue"#

-'2 "raditiona# syste undercosts %roduct > y: $!20.2 %er unit

-'' !. 5%erating incoe, "race "e#eco: $&,000

-'& "e#e-Insta##, o%erating %rofit: $+!8,000

) -'8 *. "ota# cost, =@-!4, estiated 202 %roduct cost: $!,40,0004. 6ross argin, @-!*: $+!!*,000

) -'( 2. roduct costs ased on activity-ased costing syste, <tandardode#: $4*&.&

*. Ne3 target %rice, Ceavy-1uty ode#: $248.&*

) -&0 "raditiona# syste undercosts 1e#ue ode# y $222.& %er unit

'



CHAPTER $

E '-24 2. 1eceer cost %redictions, %roduction cre3: $,20

E '-2 2. Energy cost: $22,'00

E '-*0 *. )ost %rediction at the 22,000-i#e activity #eve#, aintenance cost:

$!2,&0r E '-** !. onth#y cost of f#ight service D $(,''& $4 X , 3here X denotes

thousands of %assengers

E '-*4 !. Aaria#e uti#ity cost %er hour: $2.00

4. )ost %rediction at *00 hours of o%eration, high-#o3 ethod, uti#itycost: $!,!00

'-*' 2. Aaria#e aintenance cost: $( %er hour

'-*& 2. "ota# cost for !,'0 tons: $82*,00

'-*8 *. )ost %rediction at (0 hours of activity, aintenance cost: $4,((

'-40 *. ied-cost co%onent: $!2,0!0

'-4! *. Aaria#e cost %er unit of activity: $!.00

'-42 2. "ota# onth#y cost: $(,(4* $.8( %er unit of activity '-4* 4. ): $!,'&,000

'-44 . ied cost: $!0

'-4 *. iniu id for a 200-%erson cocktai# %arty: $4,400

'-4' 2.2.

Aaria#e: $'.&& %er f#ightied: $!!,&(' %er onth

4. )ost %rediction for !,'00 f#ights: $22,'28

) '-4& 2. "ota# varia#e cost %er !,000 s;uare feet: $4('.2

. . "ota# increenta# varia#e overhead: $*,28

) '-48 '. /dinistrative cost D $&,000 $*.00 X , 3here X denotes thenuer of %atients

) '-4( !. Cigh-#o3 ethod, varia#e adinistrative cost %er %atient: $!02. "ota# onth#y adinistrative cost D $2,'&! $&.8! X , 3here X

denotes the nuer of %atients for the onth

&



CHAPTER %

E &-2* 4. Break-even sa#es revenue: $'2,00

E &-24 2. )ontriution-argin ratio: .

E &-2 2. Ne3 reak-even %oint +in units: 4,400 co%onents

E &-2' 2. "he tea ust %#ay 4 gaes to reak evenE &-2& 2. <afety argin: $!'0,000

E &-28 2. 5%erating #everage factor +at $2,000,000 sa#es #eve#: 4.*

E &-2( *. >eighted-average unit contriution argin: $!'2.0

E &-*! 2. 1ecrease in net incoe: $*0,000

E &-*2 2. )ontriution argin: $+!00,000

E &-** *. <ervice revenue re;uired to earn target after-ta incoe of $48,000:$!,000,000

&-*4 2. Net incoe: $280,000

&-* 2. <a#es units re;uired to earn incoe of $!80,000: 4,000 units

&-*' 2. Net incoe, ode# no. 4*((: $!,0(4,400

&-*& 2. Break-even %oint: *2,000 units &-*8 2. c. )oissions 3i## tota#: $*,'00

&-*( !. #an B reak-even %oint: 2,200 units

*. 5%erating #everage factor, %#an /: !.2

&-40 *. Nuer of sa#es units re;uired to earn target net %rofit: !40,000units

'. 5#d contriution-argin ratio: .208

&-4! *. argin of safety: $4,000,000

&-42 *. Break-even %oint +in units: 80,00 units

&-4* !. "ota# fied e%enses: $!,4(!,(80

2. <afety argin: $!,!'&,000

&-44 !. a. )o%uter-assisted anufacturing syste, reak-even %oint in units:2!0,000 units

&-4 !. Break-even sa#es vo#ue, regu#ar ode#: 2&,00 tus

*. Ao#ue at 3hich oth achines %roduce the sae %rofit: *&,00tus

&-4' *. Ne3 reak-even %oint +in units: !(,!2 units

. Ne3 contriution-argin ratio: .40 +rounded

&-4& 2. Break-even %oint +in units: !&,000 units

&-48 2. 1ecrease in o%erating incoe: $+!,400

&-4( 2. "ota# unit sa#es to reak even: !'2,00 units

*. >eighted-average unit contriution argin: $!*.00 &-0 *. Aaria#e cost %er ton: $2& %er ton

'. 1o##ar sa#es re;uired to earn target net %rofit: $!,!40,000

&-! *. Break-even %oint +in units for the ountaineering ode#: !0,00units

&-2 2. @e;uired sa#es do##ars to reak even: $!(,'(2,*08

) &-* !. )ontriution argin %er %atient-day: $200

2. Increase in revenue: $40,000

8



CHAPTER % !continue"#

) &-4 !. . In order to achieve its after-ta %rofit o9ective, 5ak#ey ust se##2,00 units.

2. /#ternative +*, after-ta %rofit: $204,000

) &- !. Break-even %oint: $00,000*. Ne3 contriution-argin ratio: .!

(



CHAPTER &

E 8-!4 2. Inventoria#e costs under asor%tion costing: $20,000

E 8-! 2. redeterined fied-overhead rate: $2! %er unit

E 8-!' 2. 1ifference in fied overhead e%ensed under asor%tion and

varia#e costing: $2,00E 8-!& !. . ied overhead rate %er unit: $!!0

E 8-!8 2. Break-even %oint: !4,''& units

E 8-!( 2. Inventoria#e costs under varia#e costing: $&,000

8-2! 2. a. Net incoe: $200,000

*. )ost of goods so#d under asor%tion costing: $!,00,000

8-22 2. Net incoe: $2,000

8-2* !. "ota# contriution argin: $*20,000

2. Break-even %oint: 2,000 units

8-24 2. Budgeted varia#e anufacturing costs: $*,00,000

*. Increase in inventory +in units: ,000 units

8-2 !. "ota# varia#e cost: $*(2. . Net incoe: $*20,000

8-2' 2. Net incoe: $2'*,000

8-2& 2. a. )ontriution argin %er unit: $22

2. . ro9ected net incoe for the year under asor%tion costing:$!&8,000

8-28 !. "ota# cost: $'44,800

2. Fear-end inventory, through%ut costing: $4,800

4. Net incoe: $!,200

8-2( !. a. /sor%tion cost %er case is $42

. Aaria#e costing, o%erating incoe, year 2: $!4,000

8-*0 Net incoe, year !: $48,000

8-*! !. 5%erating incoe, year !: $2&,00

2. 5%erating incoe, year 2: $20,00

8-*2 !. )ost of goods so#d, year !, asor%tion costing incoe stateent:$2,00

)ost of goods so#d, year 2, varia#e costing incoe stateent:$!&,00

. a. "ota# sa#es revenue inus tota# costs e%ensed across oth years,asor%tion costing: $4!,000

8-** 4. /sor%tion costing, finished-goods inventory, end of year !:

$!0,00. Aaria#e costing, re%orted incoe for year 2, $20,00

!0



CHAPTER '

E (-22 2. ayents of accounts %aya#e during 20!: +!,!00,000 euros

E (-24 !. @e;uired %roduction during the year: 40,000 units

E (-2 2. "ota# co##ections in fourth ;uarter fro credit sa#es in fourth

;uarter: $2*0,000E (-2' 2. "ota# ra3-ateria# %urchases during third ;uarter: $2,'4,000

E (-2& *. E%ected cash a#ance, /ugust *!: $2!,880

E (-2( "ota# cash recei%ts at $!00,000 sa#es #eve#: $!02,!2

E (-*0 !. Budgeted cash co##ections for 1eceer: $208,000

E (-*! !. "ota# direct %rofessiona# #aor cost: $!44,000

(-*2 !. "ota# direct-#aor cost for the ;uarter: $4&0,!

(-** 2. acu#ty needed: '&2

(-*4 2. "ota# cash disurseents, eruary: $!2!,000

(-* . 1eceer *! inventory: !,(00 units

(-*' !. "ota# cash disurseents, /%ri#: $(,&8,000

Ending cash a#ance, =une: $2,'0,000 (-*8 2. #anned %roduction, =une: !,000 sets

4. #anned direct-#aor cost, ay: $*&8,000

(-*( 2. )onversion cost udget: $24,040

4. Increase in cost of ra3 ateria#: $!00,820

(-40 2. roduction re;uired +units, heavy coi#s: 4!,000

'. anufacturing overhead udget for 200, tota# anufacturingoverhead: $!,4'4,20

(-42 !. 5%erating incoe: $!&(,'00

"ota# co%ensation, anageent consu#ting: $24,000

(-4* !. "ota# sa#es revenue: $!,!00,000

*. )ost of %urchases +%a%eroard: $(&,000

. "ota# overhead: $!48,00

&. redeterined overhead rate: $40 %er hour

(-44 2. Increase in sa#es: !!.

(-4 2. "ota# cash recei%ts, first ;uarter: $!,*'&,0*0

4. "ota# cash disurseents, first ;uarter: $!,2!*,&'

'. @e;uired short-ter orro3ing: $+!00,000

&. Net incoe: $!'0,''

) (-48 !. "ota# sa#es revenue, entire year: $,'0,000

*. roduction udget, < fraes, units to e %roduced, entire year:

24,0004. )ost of eta# stri%s to e %urchased, entire year: $!,!0,000

. "ota# cash %ayents for direct #aor, entire year: $(*',000

&. )ost of goods so#d: $*,80,000

8. Net incoe: $!,**&,00

!0. "ota# assets: $(,'*4,&00

!!



CHAPTER 1(

E !0-28 !. 1irect-#aor efficiency variance: $8,000 unfavora#e

E !0-2( /ctua# ateria# cost: $!(4,400

E !0-*2 1irect-#aor rate variance: $'4 unfavora#e

E !0-** <tandard ateria# cost: $28,000E !0-*' 1irect-#aor rate variance: $*,000 7

E !0-*8 2. 1e#ivery cyc#e tie: 22 days

E !0-40 )ost of goods so#d +deit: $22,*00

!0-42 2. 1irect-ateria# ;uantity variance: $&0 favora#e

!0-44 !. 1irect-ateria# %rice variance: $40 unfavora#e

!0-4 2. 1irect-#aor efficiency variance: $4(.00 favora#e

4. "ota# ateria# and #aor variances: $(02.0 favora#e

!0-4' 1irect-#aor rate variance: $4&,02 unfavora#e

!0-4& !. 1irect-#aor efficiency variance: $4,*4*

!0-48 2. 1irect-ateria# ;uantity variance: $!','2 favora#e

!0-0 !. . 1irect-#aor efficiency variance, #aor c#ass III: $800 7 !0-! !. "ota# standard unit cost: $8.'2

!0-2 !. "ota# standard cost %er !0-ga##on atch: $*0.20

!0-' !. )harter 1ivision, tota# onus a3arded for the year: $','00

!0-& !. . "ota# standard hours a##o3ed: *&,200 hours

2. 1irect-ateria# %rice variance: $&0 favora#e

!0-8 !. 1irect-ateria# ;uantity variance: $*00 7

!0-( !. "ota# standard cost of direct ateria# in =u#y, inishing 1e%t:$&,00

2. )onstruction 1e%t, standard ateria# cost: $48,000

*. 1irect-ateria# ;uantity variance, )onstruction 1e%t: $',000 7

!0-'0 "o c#ose variances into )ost of 6oods <o#d +)6<: $,&&0 +deitto )6<

) !0-'2 2. 1irect-ateria# %rice variance: $!,(00 7

*. 1irect-ateria# %rice variance +deit: $!,(00

) !0-'* !. /ctua# out%ut +in drus: !,000 drus

2. 1irect ateria#, ;uantity variance, /: $2,00 7

*. 1irect #aor, actua# hours, +iers: 2,000 hr

4. "ota# of a## variances for the onth: $!,!0

!2



CHAPTER 11

E !!-22 2. Aaria#e-overhead efficiency variance: $'0,000 7

E !!-2* !. #ei#e udget, varia#e overhead: $240,000

E !!-24 Efficiency variance: $'0,000 7

E !!-2' !. /%%#ied fied overhead: $!08,000E !!-2& !. "ota# standard hours: 2,!00

E !!-28 2. Aaria#e e#ectricity cost, *0,000 %atient days: (0,000 euros

E !!-*0 /ctua# %roduction in units: 24,000

E !!-*! !. f. "ota# overhead cost: $'0,*00

E !!-*2 ied-overhead vo#ue variance: $240,000 +%ositive orGunfavora#eH

E !!-** )ost of goods so#d +deit: $(&,000

E !!-*4 <a#es-vo#ue variance: $!2,000 unfavora#e

!!-* /ctua# varia#e-overhead rate: $*.!0

!!-*' 4. Budgeted overhead cost for =u#y: $!!,800

!!-*8 !. d. Aaria#e-overhead efficiency variance: $8,80 !!-*( *. 1irect ateria# used: $20.00 %er unit

Aaria#e anufacturing overhead: $'.2 %er unit

<u%ervisory sa#aries: $*',000 %er onth

!!-40 !. edica# assistants, udget: $!!,0'0

edica# assistants, actua#: $!*,020

*. Aaria#e-overhead s%ending variance: $20,8'

!!-4! 2. Aaria#e-overhead s%ending variance: $2,*!0

. Aaria#e-overhead is undera%%#ied y $42,0'

!!-42 2. /dvertising, f#ei#e udget: $!,'0,000

!!-4* !. 5%erating incoe: $!22,400

2. 5%erating incoe, f#ei#e udget variance: $4,400 7

!!-44 2. )ase /: $&.00 %er hour

. )ase B: $!8,000

!4. )ase B: !,000 units

!!-4 "ota# varia#e e%enses, activity #eve# +air i#es, *8,000: $(*,!00

4. "ota# varia#e e%enses, f#ei#e udget: $&8,400

!!-4& )ontriution argin, actua#: $(,400

!!-48 *. $!! %er achine hour

. <tandard varia#e-overhead rate %er achine hour: $!0.!0 %erachine hour

8. Aaria#e-overhead efficiency variance: $!0,!00 unfavora#e!!. ied overhead cost: $*24,000

!!-4( 1irect-#aor efficiency variance: $!*,00 unfavora#e

ied-overhead udget variance: $!,000 unfavora#e

!!-0 !. a. Aaria#e-overhead s%ending variance: $!&*,000 unfavora#e

2. )ost of goods so#d +deit: $2!8,000

!!-! #ei#e udget, varia#e overhead: $!8,000

. ied overhead a%%#ied to 3ork in %rocess: $2,000

!*



CHAPTER 11 !continue"#

!!-! 8. )ost of goods so#d +deit: $!4,!*0

!!-2 2. <a#es vo#ue variance: $0,000 unfavora#e

!!-* !. <a#es %rice variance: $4',000 7

) !!-4 *. /ctua# fied overhead: $4*,20&. /ctua# varia#e-overhead rate: $'.*0 %er hr

!0. /%%#ied fied overhead: $*',000

) !!- 4. a. 1irect-ateria# %rice variance, tota#: $!**,000 7

e. Aaria#e-overhead s%ending variance: $&,000 7

h. <a#es-%rice variance: $4,000 7

CHAPTER 12

E !2-*! Ban;uets catering, f#ei#e udget, arch: $'0

E !2-*2 !. /dissions, #iera# arts: $*',000

E !2-** rofit argin contro##a#e y segent anager, etro: $400,000

E !2-* /%%raisa# costs: $42,000

!2-42 !. @ocky ountain 6enera# Cos%ita#, tota# cost, f#ei#e udget,/ugust: $82,&00

!2-4* aci#ities, 6enera# edicine: $&!,20

!2-44 !. <egent %rofit argin, Jas Aegas: $!'!,'0

!2-4 2,* "ota# ;ua#ity costs, no. !': $4*(,(00

!2-4' rofit argin tracea#e to segent, 5#entangy store: $84,000) !2-! !. Net incoe, Boston store: $(!,2&

2. ort#and storeKs net incoe for ay: $!2,*&

) !2-2 !. 5%erating incoe +#oss, )anada: $42!,000

!4



CHAPTER 13

E !*-2' @esidua# incoe: $!,800,000

E !*-2& >eighted-average cost of ca%ita#: .!!4

E !*-28 )onstruction 1ivision, econoic va#ue added: $4.4!' i##ion

E !*-2( !. . @esidua# incoe: $'!,000E !*-** !. @5I: !0

E !*-*4 2. "ransfer %rice: $*00

E !*-* 2. rofit %er unit in s%ecia# order: $'

!*-*& @esidua# incoe, division /: $240,000

!*-*8 2. @5I: 2

!*-40 Fear 2, @5I ased on net ook va#ue: !2.

!*-4! Fear !, residua# incoe +ased on net ook va#ue: $,000

!*-42 *. Incoe: $!0,000

. )urrent residua# incoe of the Northeast 1ivision: $!48,000

!*-4* !. )a%ita# turnover: 80

!*-44 !. >eighted-average cost of ca%ita#: .!0' !*-4 !. "he 3eighted-average cost of ca%ita#: .0(&2

2. /t#antic 1ivision, econoic va#ue added: $+!2,!8!,200

!*-4' 2. a. "ransfer %rice: $'

!*-4& 4. roduce diode and se## eterna##y, contriution argin: $2&

!*-48 2. 7.<. o%eration, incoe after ta: $24.00

*. 6eran o%eration, incoe after ta: $*'.00

!*-4( 2. "ota# contriution argin, ining 1ivision: $!,200,000

) !*-0 2. @esidua# incoe, @JI: $!20,000

) !*-! !. Increase in net incoe efore taes: $!*2,000

*. Increase in net incoe efore taes for Interg#oa# Industries:$*!2,00

) !*-2 2. 7nit contriution argin, J1: $'

. Net savings if ")C-*20 is %roduced using an C1: $!!2.00

!



CHAPTER 14

E !4-** rofit on ice crea counter: $',00

E !4-*& !. )ost of re%#acing the !,000 ki#ogras to e used in the s%ecia#order: 8,&00 p

E !4-4! 7nit contriution argin, uno: $*.00E !4-4* *. "he o9ective function va#ue at the o%tia# so#ution: $!*2 tota#

contriution argin

E !4-44 !. )ost savings %er achine hour if anufactured, #ender: $4

!4-4 !. Net contriution to %rofit: $*4,00

!4-4' !. 7nit contriution argin, Enhanced ode#, $200

!4-4& !. Incoe +#oss fro c#osure: $+!2,800

!4-48 2. )ontriution argin %er direct-#aor hour, 1e#ue ode#: $!2

!4-0 !. a. <avings if %urchased fro ar#ey: $+!,440

!4-! "ota# revenue fro further %rocessing $4'0,000

!4-2 !. Increenta# contriution argin: $42,(4

!4-* !. "ota# varia#e cost %er unit: $!0.02. Luantity of co%onent B8! to e %urchased: 4,000 units

!4-4 2. Increase in onth#y cost: $2*,000

!4- 2. )ontriution fro sa#e to ayte##: $*,848

!4-' 2. /cce%ting the s%ecia# order 3i## resu#t in a tota# additiona#contriution argin of $*&,00

!4-& 2. )ontriution argin, %roduct 0&: $(*

2. "ota# contriution argin: $!!*,20

!4-8 2. )osts to e avoided y %urchasing +/B) ana#ysis, tota#: $8!0,&0

!4-( *. "ota# contriution argin: $,000

!4-'0 *,4 )ontriution argin at the o%tia# so#ution: $4,00

!4-'! 2. a. )ontriution argin, @ J: $!0.*0

) !4-'2 !. )ontriution %er hour, tack#e oes: $2'.40

2. I%roveent in contriution argin: $2*',20

) !4-'* 7nit contriution, E-gauge: $!(.00

!'



CHAPTER 1

E !-*0 *. 5f the five candidate %rices #isted, $(00 is the o%tia# %rice

E !-*2 !. rofit: &(,000 p

E !-*4 !. arku% %ercentage: !*!.2

E !-* !. /##ocated fied se##ing and adinistrative cost: $40E !-*& 2. ateria# co%onent of %rice: $8,&*'

!-*8 2. "ota# increenta# %rofit: $2,000

!-*( 2. "ota# id %rice: $!4,(0

!-40 4. "arget %rofit: $2,20,000

!-4! *. @e;uired cost reduction: $24

!-42 *. aiu a##o3a#e cost: $&'.00

!-4* !. "he order 3i## oost 6raydonKs net incoe y: $2&,(00

!-44 *. harsa#ia E#ectronicsK current %rofit on sa#es is !0 %ercent

!-4 2. "ota# %rice of 9o: $&&,'00

!-4' 2. Bid %rice: $2(.(0

!-4& !. redeterined overhead rate: $!0 %er direct-#aor hour . rice, /dvanced ode#: $88.80

) !-48 2. a. )ontriution argin, <tandard: $*0

) !-4( 2. Aaria#e overhead rate: $.40

!&



CHAPTER 1$

E !'-2' Net %resent va#ue using !0 discount rate: !(* euros

E !'-28 !. Net %resent va#ue using 8 discount rate: $2,4!(

E !'-2( /nnuity discount factor: 4.('8

E !'-*0 <a#ary e%ense, after-ta cash outf#o3: $22,400E !'-*2 !. Book va#ue: $!!,!

E !'-** resent va#ue of de%reciation ta shie#d, /)@< acce#eratedde%reciation: $24,!*4

E !'-*4 rofitai#ity inde for 8: !.0&

E !'-* 2. Net %resent va#ue 3ith !0 discount rate: $&,2*'

E !'-*' 2. Net %resent va#ue: $*&,0*&

E !'-*& !. ayack %eriod: 2.2 years

E !'-*8 2. Net %resent va#ue: $!,!!0

E !'-*( !. Noina# interest rate: .*2 +or *2

!'-40 Net %resent va#ue: $!,82(

!'-4! 1ifference in NA of costs: $+2,2&0,200 !'-42 Net %resent va#ue of ecess cash outf#o3s 3ith interior stations:

$+2,2&0,200

!'-4* Net %resent va#ue: $2*(,4!0

!'-44 !. 5#d achine, net %resent va#ue: $+4(4,'0

!'-4 !. Initia# cost of investent: $+42(,440

!'-4' !. resent va#ue of annua# enefits: $*'!,'00

!'-4& Initia# cost of investent: $42(,440

!'-48 )o%uter-contro##ed %rinting %ress, %resent va#ue of ta shie#d:

$&2,!2' !'-4( !. "ota# initia# cash outf#o3: $+*!2,000

!'-0 )o%uter e%ertKs sa#ary and fringe enefits +after-ta: $+',000

"a effect of gain on sa#e: $+!,000

!'-! Net %resent va#ue: $'8,0(8

!'-2 "ota# after-ta cash f#o3, 20!: $+('4,000

*. "ota# after-ta cash inf#o3 +years 202, 20*, 204: $(!0,*'0

!'-* !. +a a## restaurant, net %resent va#ue: $2,&00

2. + 1o3nto3n restaurant, %rofitai#ity inde: !.!0 +rounded

!'-4 !. +a ayack %eriod, a## restaurant: 8 years !'- 2. /ccounting rate of return +/@@ using initia# investent: .!2

!'-' "he increase in annua# efore-ta sa#es revenue cou#d fa## to:$*4,840

!8



CHAPTER 1$ !continue"#

!'-& !. "ie 0 cash outf#o3: $+!88,000

*. Net %resent va#ue: $',204

!'-8 "ie 0 cash outf#o3: $+!88,000

) !'-( 4. resent va#ue of increenta# annua# cash f#o3s: $!2(,&80

/c;uisition cost of iniuses: $+2!',000

. Initia# cost if the iniuses are %urchased: $+2*!,20

!'-'0 !. Net %resent va#ue: $4&,*(

!(



CHAPTER 1%

E !&-! Jirary cost a##ocated to #iera# arts: $*'0,000

E !&-!' Jirary cost a##ocated to sciences: $2(,200

E !&-!& )o%uting de%artent cost a##ocated to #oan: $(4,00

E !&-!8 )o%uting de%artent cost a##ocated to de%osit: $!44,000E !&-20 Fuies, a##ocation of 9oint cost: $!8,000

E !&-2! )ruies, a##ocation of 9oint cost: $!*,'0

E !&-22 !. Increenta# revenue #ess increenta# cost: $ .0

E !&-2* C@ de%artent cost a##ocated to de%osit: $!!4,!'&

!&-24 !. C@ de%artent cost a##ocated to asse#y: $!*8,88(

*. C@ de%artent cost a##ocated to )/1: $!2,00

!&-2 !. a. Aaria#e costs, )/1, a##ocated to achining: $*&,00

. ied costs, C@ de%artent, a##ocated to asse#y: $!!&,'4&

!&-2' !. 5verhead rate %er hour, etching: $!0.'02 +rounded

2. aintenance de%artent costs a##ocated to finishing: $8&,!!!

!&-2& 2. )BJ, a##ocation of 9oint cost: $22,000*. <B, net rea#i?a#e va#ue: $200,000

!&-28 !. #ant3ide overhead rate: $20. %er direct-#aor hour

2. c. @ate, o#ding: $*&.44 %er C

!&-2( !. C"-*, net rea#i?a#e va#ue: $!,(2',000

*. /dditiona# %rocessing costs %er ga##on: $2.** +rounded

!&-*0 !. 5ega, 9oint cost a##ocation: $(,000

*. a%%a, net rea#i?a#e va#ue: $20,000

!&-*! 2. =oint cost a##ocation, AM-4: $(00,000

*. Increenta# revenue: $!'0,000

!&-*2 !. 7#trasene, re#ative %ro%ortion: 40

*. . 7#trasene, se%ara#e cost of %rocessing: $88,000

!&-** M D $!00,000, 3here M denotes the Gtota#H cost of the aintenance1e%artent

<ervice de%artent costs a##ocated to Etching: $!(2,000

!&-*4 !. Aaria#e costs: H D $!&,! +rounded, 3here H denotes the Gtota#Hcost of the C@ 1e%artent

"ota# varia#e cost a##ocated to ortho%edics: $2(,&0

2. H D $(,848 +rounded, 3here H denotes the Gtota#H cost of the C@1e%artent

"ota# fied cost a##ocated to interna# edicine: $!!,(!8

) !&-* 2. =uice, net rea#i?a#e va#ue: $!&,000*. /##ocation of 9oint cost, s#ices: $*0,!'0

) !&-*' !. "ota# 9oint cost: $2!0,000

2. . @eso#ine, sa#es va#ue at s%#it-off %oint: $200,000

20



APPE)D*+ *

No key figures.

APPE)D*+ **

E II-& *. Fou need to invest $!2,000 %er year

E II-( !. Fou need to accuu#ate $!,84,(00

APPE)D*+ ***

E III-* )ase ), E5L: 40E III-4 !. <afety stock: ! tons

E III- *. "ota# annua# cost of ordering and storing MJ-20: $2,400

E III-' !. iniu tota# annua# costs +ordering costs ho#ding costs:$2,400

E III-8 !. @eorder %oint: 400 canisters

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