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Chapter One
No check figures are supplied for this chapter.
Chapter Two
14 C >> net loss = <15,000>
15 A 2 >> cost/unit = 7.33
19 C >> total cost = 17,000
25 B >> CGS = 794,000
26 B >> CGM = 4,546,000
27 >> Cost of services = 39,060
28 - B >> Cost/box = 204.80
31 B >> CGM = 1,333,000
32 B >> Ending balance = 175,160
33 B >> CGM = 699,200
34 B >> Total period costs = 65,020
35 A >> CGM = 536,000
36 A >> CGM = 349,000
Chapter Three
11 B 1 >> 38/unit
12 A >> Applied = 35,360
13 A >> rate = 9.30/DLHr
14 B >> 5,000 underapplied in March
17 A >> VOH = 4.35/MHr
19 A >> TC = 3,380 + .08/MHr
20 A >> TC = 1,250 - .09/MHr
23 B >> TC = 102,400
24 A >> Y = 400 + .20/MHr
25 B >> 36 per groom
26 C >> Finishing = 4.99/DLHr
27 A >> 12,240
28 >> Difference = 40,000
29 B >> Var CGS = 490,000
30 A >> Income = 55,600
32 B >> Underapplied FOH = 3,200
34 C 2 >> Underapplied FOH = 3,600
Chapter 12
No check figures are supplied for this chapter.
Chapter 13
20 >> Loans = 412,500
21 >> Loans = 417,333
22 B >> Assembly = 302,235
23 >> Loans = 414,544
24 C >> S3 = 578,245.1980
26 B >> Minimum price = 108.75
27 B >> 42.50/unit
28 C >> 12.60
30 B >> .665/minute
33 A >> Net operating income = 11,500
34 B >> Total budgeted manufacturing cost = 96,565
35 B >> Total variance = 50,500 F
36 A >> Total variance = 370,000 F
38 >> Total Out-Patient cost = 788,000
39 B >> RI = 3,851,333
40 >> College Texts = 2,707,699
41 C >> Finish = 16.96/DLHr
42 D >> Total = 3,584,599
43 B >> Case 2 selling price = 43
44 B >> Upper limit = 4,640
45 B >> Variable cost = 44.90
46 B >> CM = 600,000
47 C >> Total LC = 444,340
49 A >> Standard variable manufacturing cost + 20% = 7.68
Chapter 14
17 B >> Payback = 8.75 years
18 A >> Payback = 5.29 years
19 >> NPV = 47,654
20 A >> NPV = 1,991,594
21 >> PI = 1.10
22 A >> PI = 1.05
23 C >> Annual CF = 59,165
24 A >> PV = 606,528