EMBA习题解答44757

按一下以編輯母片標題樣式,*,*,*,按一下以編輯母片,第二層,第三層,第四層,第五層,NCKU EMBA,習題解答,Chapter 5,Value Chain Analysis&Activity-Based Management,(Absorption&variable costing,Pay-off table),2006/11/19,1,5.20,(a).,Budgeted Cost,Budgeted Activity,Cost per Unit of Activity,Purchasing&materials handling,$675,000,900,000,$0.75,Setup,$700,000,1,400,$500,Machine operations,$960,000,12,000,$80,First unit inspection,$50,000,800,$62.5,Packaging,$250,000,312,500,$0.8,2,Standard Product A,Standard Product B,Specialty Product,Direct materials,$900,000,$600,000,$800,000,Purchasing&handling,$0.75 x 400,000,=300,000,225,000,150,000,Setup,$500 x 300,=150,000,80,000,450,000,Machine operations,$80 x 6,000,=480,000,240,000,160,000,First unit inspection,$62.5 x 100,=6,250,5,000,37,500,Packaging,$0.8 x 150,000,=120,000,80,000,40,000,Total,$1,956,250,$1,230,000,$1,637,500,Units,150,000,100,000,50,000,Unit cost,$13.042,$12.3,$32.75,3,(c).,Activity,Budgeted Activity Cost,Assigned Activity Cost,Purchasing&handling,$675,000,900,000 x$0.75,$675,000,Setup,700,000,1,360 x$500,680,000,Machine operation,960,000,11,000 x$80,880,000,Inspection,50,000,780 x$62.5,48,750,Packaging,250,000,300,000 x$0.8,240,000,Total,$2,635,000,$2,523,750,閒置產能差異$111,250 不利,400,000(kg)+300,000 +200,000,Product A Product B Specialty,4,5.26,(a).,Task Chair,Desk Chair,Executive Chair,Value-added activities：,Molding Dpt.Operations,$500,$600,$800,Fabric Dpt.Operations,600,800,1,000,Assembly Dpt.Operation,500,750,1,000,Packing Dpt.Operation,300,400,500,Total,$1,900,$2,550,$3,300,Non-value-added activities：,Molding Dpt.Setup,$400,$500,$600,Movement to Fabric Dpt.,100,100,100,Fabric Dpt.Setup,150,175,190,Movement to Assembly Dpt.,100,100,100,Movement to Packing Dpt.,100,100,100,Total,850,975,1,090,Total activity cost,$2,750,$3,525,$4,390,5,(b).,Task Chair,Desk Chair,Executive Chair,Cost per chair：,Direct materials,$1,500/100,=15,$17,$25,Value-added activities,$1,900/100,=19,25.5,33,Non-value-added activities,$850/100,=8.5,9.75,10.9,Total,$42.5,$52.25,$68.9,6,(c).,Task Chair,Desk Chair,Executive Chair,Current setups：,Annual production,10,000,5,000,4,000,Batch size,100,100,100,Number of setup,100,50,40,Increased setup size：,Annual production,10,000,5,000,4,000,Batch size,500,500,500,Number of setup,20,10,8,Decrease in number,80,40,32,Setup costs per batch：,Molding,$400,$500,$600,Fabric,150,175,190,Total,550,675,790,Decrease in setups,X 80,X 40,X 32,Potential savings,$44,000,$27,000,$25,280,$96,280,7,(d).,Task Chair,Desk Chair,Executive Chair,Total,Total movement&,setup cost per batch,$850,$975,$1,090,Number of setups,X 100,X 50,X 40,Annual cost savings,$85,000,$48,750,$43,600,$177,350,8,Variable&absorption costing,Contribution Format,(variable),Sales,XXX,Less variable expense：,Cost of goods sold,(XXX),Selling,(XXX),Administrative,(XXX),Contribution margin,$XXX,Less fixed expense：,Manufacturing,(XXX),Selling,(XXX),Administrative,(XXX),Net income,$XXX,Functional Format,(absorption),Sales,XXX,Less cost of goods sold,(XXX),Gross profit,$XXX,Less operating expense：,Selling,(XXX),Administrative,(XXX),Net income,$XXX,9,June,July,August,Beginning inventory,0,0,1,500,Production,4,000,4,000,4,000,Total available,4,000,4,000,5,500,Sales,4,000,2,500,5,500,Ending inventory,0,1,500,0,產=銷,產 銷,產 銷,產 銷,12,Absorption costing,October,Sales($30/unit),$120,000,Cost of goods sold：,Beginning inventory,$0,Variable manufacturing costs,64,000,Fixed manufacturing costs,8,000,Less ending inventory,0,Cost of goods sold,(72,000),Gross profit,$48,000,Selling&administrative expense：,variable($3/unit),$12,000,Fixed,10,000,Total,(22,000),Net income,$26,000,Variable costing,October,Sales($30/unit),$120,000,Less variable expenses：,Cost of goods sold,$64,000,Selling&administrative,12,000,Total,(76,000),Contribution margin,$44,000,Less fixed expenses：,(72,000),Manufacturing overhead,$8,000,Selling&administrative,10,000,Total,(18,000),Net income,$26,000,13,Absorption costing,November,Sales($30/unit),$120,000,Cost of goods sold：,Beginning inventory,$0,Variable manufacturing costs,80,000,Fixed manufacturing costs,8,000,Less ending inventory,(17,600),Cost of goods sold,(70,400),Gross profit,$49,600,Selling&administrative expense：,variable($3/unit),$12,000,Fixed,10,000,Total,(22,000),Net income,$27,600,Variable costing,November,Sales($30/unit),$120,000,Less variable expenses：,Cost of goods sold,$64,000,Selling&administrative,12,000,Total,(76,000),Contribution margin,$44,000,Less fixed expenses：,(72,000),Manufacturing overhead,$8,000,Selling&administrative,10,000,Total,(18,000),Net income,$26,000,$8,000,5000=$1.6,$1.6 X 1000=$1600,14,Absorption costing,December,Sales($30/unit),$120,000,Cost of goods sold：,Beginning inventory,$17,600,Variable manufacturing costs,51,200,Fixed manufacturing costs,8,000,Less ending inventory,(3,700),Cost of goods sold,(73,100),Gross profit,$46,900,Selling&administrative expense：,variable($3/unit),$12,000,Fixed,10,000,Total,(22,000),Net income,$24,900,Variable costing,December,Sales($30/unit),$120,000,Less variable