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CHECK FIGURES FROM SUGGESTED SOLUTIONS
TO EXERCISES AND PROGLEMS
For Students’ Use in Checking Their Own Solutions

COST ACCOUNTING: A MANAGERIAL EMPHASIS, 12TH EDITION
BY CHARLES T. HORNGREN, SRIKANT M. DATAR, AND GEORGE FOSTER

Chapter 2. An Introduction to Cost Terms and Purposes
2-16 1. S, $1.7500 D, $1.3833 R, $0.9400
2-17 2. S $1.93 D $1.30 R $0.89
2-18 A.D/V B. I/F C. I/V D. I/F E. D/V F. I/F G. D/V H. I/V
2-19 A. D/F B. I/F C. D/V D. D/F E. I/F F. I/V G. I/F H. D/V
2-20 A. D/V B. I/F C. D/F D. D/F E. D/V F. I/V G. D/V H. I/F
2-21 2. 100 minutes: Plan A 200 minutes: Plan B 500 minutes: Plan C
2-22 1. VC=$130 FC per ton of capacity perday=$150,000 (0-100)
$300,000 (101-200); $450,000 (201-300) 3. (a) $196.67 (b) $211.82
2-23 1. A. 3 B. 6 C. 1 D. 4 E. 5 F. 2
2-24 1. F 2. E 3. D 4. C 5. B. 6. A
2-25 2. $2,000; $20 3. $4,000; $8
2-26 1. (a) $50.00 (b) $16.67 (c) $10.00 (d) $9.00
2-27 3. a. inv b. inv c. per d. per e. invf. per g. per h. per
2-28 1. $75 2. $230 3. $745 4. $150 5. $1,775 6. $75
2-29 a. $152,000 thousand b. $145,000 thousand
2-30 1. COGM=$136,000 thousand 2. OI=$47,000 thousand
2-31 OI=$50 million COGM=$645 million
2-32 4. DM used=$320/unit Dep=$80/unit 5. Total DM=$384 mil Total dep=$80 mil
2-33 OI=$28 million COGM=$204 million2-34 1. Prime costs=$145 million, Conversion costs=$91 million
2. Total inv costs=$196 million Period costs=$90 million
4. DM used=$105 per unit Dep=$9 per unit 5. TDMC=$157,500,000
Total dep=$9,000,000 6. (a) $4 million (b) 6 million
2-35 1. Westec $50,000 Pinnacle $80,000 2. Westec $70,000 Pinnacle $60,000
3. Westec$60,000 Pinnacle $70,000
2-36 1. $50,000 2. $28,000 3. $62,000
2-37 1. $1,400 2. 9,000 units 3. $4.80 per unit 4. $11,920
2-38 2. Selling price per unit=$252 3. Maximum per treatment insurance cost=$50
2-39 A. $20,700 B. $1,300 C. $11,800 D. $6,500

CHECK FIGURES FROM SUGGESTED SOLUTIONS
TO EXERCISES AND PROBLEMS
For Students’ Use in CheckingTheir Own Solutions

COST ACCOUNTING: A MANAGERIAL EMPHASIS, 12TH EDITION

BY CHARLES T. HORNGREN, SRIKANT M. DATAR, AND GEORGE FOSTER

Chapter 3. Cost-Volume Profit Analysis

3-16 a. $2,000; $300; 75.0% b. $1,500; $1,800; 25.0%
c. $300; $0; 30.0% d. $900; $1,200; $300
3-17 1. a. $900,000 b. $100,000 2. a. $2,700,000 b. $200,000
3-18 1. (a) 489 (b) 7122. (a) 432 (b) 628 3. (a) 1,158 (b) 1,685 4. (a) 917 (b) 1,334
3-19 1. $280,000 2. $(80,000) 3. $15,000 4. $185,000 5. $244,000
6. $(44,000) 7. $110,000 8. $425,000
3-20 1. (a) $100,000 (b) $2,250,000 2. $(100,000) 3. $110,000 4. $190,000
5. 4,950,000 6. 3,680,000
3-21 1. 48 cars 2. TOI $90,000; 84 cars
3-22 1. $1,000,0002.(a) 93,750 (b) 125,000 3. $189,000
3-23 2. (a) 252,708 (b) 397,112 3. BE decreases to (a) 213,415 (b) 176,768
3-24 1. 0.40 2. $20 3. $600,000
3-25 1. (a) 34 (b) 0 2. 100 carpets or $50,000 3. (a) Q>100 (b) Q 3,000 units
11-30 1. $88,000 2. Yes, lower fare increases CM $1,379.20
3. No, should reject Travel International offer11-31 1. Introduce immediately, OI benefit $10 per unit
11-32 1. $18,000 2. Reject Buckeye offer because OI decreases by $2,000 3. $9
11-33 1. 50,000 units of R3 and zero units of HP6
2. Yes. OI will increase $250,000 by producing 130,000 of HP6 and zero of R3
3. 20,000 of S3; 45,000 of R3; Zero of HP6
11-34 1. Benefit of continuing Tables Line,...
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