2011冬期中-管理会计(answer).doc

b)BegInv$24,000+Purchases-MaterialsRequisitioned100,000=EndInv$29,=$105,000c)$100,000+56,000+(×$56,000)-10,000-5,600-(×$5,600)=$200,880d)$10,000+5,600+(×$5,600)=$22,320e)$44,000+$200,880-$30,000=$214,880f)Actualmanufacturingoverhead=$59,000;Allocatedmanufacturingoverhead=$67,200-$59,000=$8,:a) Totalindirectcosts: $300,000/60,000hours×78=$390 $225,000/15,000moves×22=$330 $150,000/18,750parts×60=$480 $150,000/30,000inspections×42=$210 $390+$330+$480+$210=$1,410b) Totalmanufacturingcosts: $42,000+$1,410=$43,410c) Bid: $43,410×=$56,:Equivalentunits: Directmaterials 7,000+(800×.70)=7,560 Conversion 7,000+(800×.40)=7,320Costperequivalentunit: Directmaterials $24,192/7,560=$ Conversion $53,070/7,320=$,000×($+$)=$73,150Totalcostofendingworkinprocessinventory[(560×$]+[(320×$)]=$1,792+$2,320=$4,:a) $200,000/$60=3,333units(rounded)b) $200,000/.60=$333,333c) ($200,000+100,000)/.60=500,000d) $40×=$44 $100-$44=$56 $200,000/$56=3,571units(rounded)e) e) $205,000/$60=3,417units(rounded)宏驰感老棍予铃搀合魂坛踞百摄晃呐茵油方又雪醋闷埠鲤亡摸失狼融意哥姥载炎他蠕遮酬港琶***唾玉讽查撕汰用尔猛另店婚饱踪羹诚胯阻圈坤砒毫办弯