Demonstration problem barfield raiborn kinney cost accounting 1 docx
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... $ 19 2 $ 9 21, 600 23,040,000 9,000 350 3 ,15 0,000 81, 000,000 4,900 18 6 911 ,400 24, 010 ,000 4,600 218 1, 002,800 21, 160,000 8,900 347 3,088,300 79, 210 ,000 5,900 248 1, 463,200 34, 810 ,000 5,500 2 31 1,270,500 ... and Maintenance May 1, 400 $ 9,000 June 1, 700 9,525 July 2,000 10 ,900 August 1, 900 10 , 719 September 2,300 11 ,670 October 2,700 13 ,15 4 November 2,500 13...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... 99 12 4 30 Ordering 48,000 # of Purchase Orders 13 5 11 0 80 Duplicating Costs 46,000 # of Copies Duplicated 16 2,500 14 6,250 65,000 Blueprinting 77,000 # of Blueprints 39,000 31, 200 16 ,000 $1, 2 61, 000 Chapter ... center (p. 14 2) activity driver (p. 14 3) attribute-based costing (ABC II) (p. 14 6) batch-level cost (p. 13 8) business-value-added activity (p. 13 3) continuou...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... (Overhead) Nov. 1 411 $950 18 hours 25 hours 1 412 620 5 hours 15 hours 7 417 310 4 hours 8 hours Finished Goods Inventory, Nov. 1: $11 ,900 Finished Goods Inventory, Nov. 7: $ 0 MATERIAL RECORDS Inv. 11 /1 ... Labor Applied Overhead Total Cost 16 7 $ 17 ,703 $ 6,920 $ 7,960 $ 32,583 16 9 54,936 7,240 8,328 70,504 17 0 1, 218 2,000 2,300 5, 518 17 1 15 4, 215 28,500 43,700 2...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_4 doc
... inventory costs $ 16 ,620 $ 15 ,000 $ 1, 620 Current costs 12 2 ,17 5 10 2,750 19 ,425 Total costs $13 8,795 $11 7,750 $ 21, 045 Divided by EUP 16 ,250 15 ,625 Cost per FIFO EUP $8.60 $7.25 $1. 35 COST ASSIGNMENT Transferred ... (10 0%; 10 0%) 1, 300 1, 300 1, 300 Gallons accounted for 17 ,000 15 ,000 15 ,17 5 COST DATA Total Material Conversion Beginning inventory costs...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_5 docx
... (300 units) 21, 000 $1, 9 91, 000 Cost of goods sold: Original production costs $ 800,000 Rework costs (200 units) 2,000 Prevention and appraisal costs 43,000 (845,000) Gross margin $1, 146,000 Selling ... Methods of Product Costing 316 EXHIBIT 8–7 Relationships among Quality Costs Costs in Dollars Number of Defects External Failure Costs Internal Failure Costs Prevention Costs Appraisal...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_6 docx
... goods status: (1, 794 tons of First Cuts ϫ $ 810 .00), (1, 160 tons of Roasts ϫ $ 517 .50), (1, 260 tons of Ground ϫ $385. 714 ), (2,006 tons of Filets— $1, 624,860 ϩ $18 6,000), (1, 240 tons of marinated cuts—$6 41, 700 ... steaks 1, 794 tons $2,800 $ 5,023,200 Roasts 1, 160 tons 1, 800 2,088,000 Ground 1, 260 tons 1, 200 1, 512 ,000 Filet mignon 1, 986 tons 3,400 6,752,400 Marinate...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_7 ppt
... Actual DM $ 8 .16 ($0.97 ϫ 1. 0) $0.97 U ($6.80 ϫ 0.2) $1. 36 F $ 7.77 DL 4 .10 [$2 .10 ϫ (22/60)] 0.77 U [ $12 .30 ϫ (2/60)] 0. 41 U 5.28 $12 .26 $13 .05 COMPARISON OF 20 01 ACTUAL COSTS Average 1st Quarter ... $84,000 $2 ,10 0 U MQV c. & d. AR ϭ $10 ,988.25 Ϭ 682.5 hours ϭ $16 .10 per hour SQ ϭ 525 ϫ 1. 25 hours ϭ 656.25 hours AP ϫ AQ SP ϫ AQ SP ϫ SQ $16 .10 ϫ 682.5 $16 ϫ 682.5 $1...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_8 doc
... Balances 12 / 31/ 99 12 / 31/ 00 12 / 31/ 01 Raw material (direct) $22,000 $30,000 $10 ,000 Work in process Costs $40,000 $48,000 $64,000 Direct labor hours 1, 335 1, 600 2 ,10 0 Finished goods Costs $25,000 $18 ,000 ... 20 01 Sales $840,000 $1, 015 ,000 Cost of goods sold Finished goods, 1/ 1 $ 25,000 $ 18 ,000 Cost of goods manufactured 548,000 657,600 Total available $573,000...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_9 ppt
... Margin Student $ 60 (0 .15 ϫ $60), or $9.00 $ 51. 00 60,000 $3,060,000 Commercial 95 (0 .15 ϫ $95), or $14 .25 80.75 25,000 2, 018 ,750 Professional 17 0 (0 .15 ϫ $12 5), or $18 .75 15 1.25 10 ,000 1, 512 ,500 Total ... Margin Student $ 60 (0 .1 ϫ $12 0), or $12 $ 48 31, 000 $1, 488,000 Commercial 95 (0 .1 ϫ $250), or $25 70 29,000 2,030,000 Professional 17 0 (0 .1 ϫ $450), or $45 12...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_10 pdf
... labor 1, 000 0.50 1, 663 1, 585 1, 620 4,868 Utilities 10 0 0.20 365 334 348 1, 047 Property tax 10 0 — 10 0 10 0 10 0 300 Insurance 50 — 50 50 50 15 0 Maintenance 17 5 0.30 573 526 547 1, 646 Total cost ( y ) ... hours allowed 397.5 3 51. 25 372.25 1, 1 21 ϫ Average wage rate (including fringe cost) ϫ $12 ϫ $12 ϫ $12 ϫ $12 ϭ Direct labor cost $ 4,770 $ 4, 215 $ 4,467 $...
Ngày tải lên: 21/06/2014, 04:20