Demonstration problem barfield raiborn kinney cost accounting 2 ppt
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... 15,000 15 22 ,500 2 210,000 Total $40 $20 0,000 $66 $ 99,000 $20 $2, 100,000 (2, 399,000) Product line income or (loss) $ 50,000 $ (31,500) $2, 100,000 $2, 118,500 Organizational-level costs (181 ,25 0) Net ... “fit” the data. $770,898.53 ᎏᎏ 21 ,914,410 .29 11,807,800 Ϫ 7(6 ,22 8.57)( $25 3.14) ᎏᎏᎏᎏ 29 3,480,000 Ϫ 7(6 ,22 8.57)(6 ,22 8.57) Chapter 3 Organizational Cost Flows 109 actua...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... inspections 2, 500 12, 500 15,000 Rate per inspection ($300,000 Ϭ 15,000) ϫ $20 ϫ $20 ϫ $20 Quality inspection cost $ 50,000 $25 0,000 $300,000 Total traceable overhead costs $22 0,000 $28 0,000 $500,000 b. ... $1,600,000 $1,400,000 Direct costs $1 ,25 0,000 $ 600,000 Overhead 22 0,000 28 0,000 Total costs $1,470,000 $ 880,000 Margin $ 130,000 $ 520 ,000 Chapter 4 Activity-Based Cost...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... Applied Overhead Total Cost 167 $ 17,703 $ 6, 920 $ 7,960 $ 32, 583 169 54,936 7 ,24 0 8, 328 70,504 170 1 ,21 8 2, 000 2, 300 5,518 171 154 ,21 5 28 ,500 43,700 22 6,415 1 72 28,845 2, 200 2, 5 32 33,577 To explain ... production. Part 2 Systems and Methods of Product Costing 24 2 KEY TERMS cost of production report (p. 22 9) equivalent units of production (EUP) (p. 22 2) FI...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_4 doc
... for 17,000 16 ,25 0 15, 625 COST DATA Total Material Conversion Beginning inventory costs $ 16, 620 $ 15,000 $ 1, 620 Current costs 122 ,175 1 02, 750 19, 425 Total costs $138,795 $117,750 $21 ,045 Divided ... 16 ,25 0 15, 625 Cost per FIFO EUP $8.60 $7 .25 $1.35 COST ASSIGNMENT Transferred (13 ,20 0 ϫ $8.60) $113, 520 Ending inventory: Material (2, 500 ϫ $7 .25 ) $18, 125 Conversio...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_5 docx
... ϭ (Y )(r) ϭ (1 ,20 0)($5) ϭ $6,000 W ϭ (D r )(w) ϭ (400)($8) ϭ $3 ,20 0 F ϭ Z ϩ R ϩ W ϭ $13,000 ϩ $6,000 ϩ $3 ,20 0 ϭ $22 ,20 0 total failure cost T ϭ K ϩ A ϩ F ϭ $40,000 ϩ $7 ,20 0 ϩ $22 ,20 0 ϭ $69,400 ... beginning of the process. COSTS Material Conversion Total Beginning inventory $ 30,000 $ 3,600 $ 33,600 Current period 885, 120 335,088 1 ,22 0 ,20 8 Total costs $915, 120 $338,688 $1 ,...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_6 docx
... steaks 1,794 tons $2, 800 $ 5, 023 ,20 0 Roasts 1,160 tons 1,800 2, 088,000 Ground 1 ,26 0 tons 1 ,20 0 1,5 12, 000 Filet mignon 1,986 tons 3,400 6,7 52, 400 Marinated cuts 1 ,22 0 tons 2, 200 2, 684,000 Sausage ... inventory 26 0 28 0 300 Tons completed (assumed) 2, 006 1 ,24 0 1,540 Tons available 2, 266 1, 520 1,840 Tons sold 1,986 1 ,22 0 1,500 Ending inventory 28 0 300 340 ϫ FIFO...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_7 ppt
... ϫ 26 2.50 ϭ $13, 125 Applied OH Actual OH ϩ 10,000 (SP ϫ SQ) $24 ,370 $23 , 125 $90 ϫ 26 2.50 ϭ $23 , 625 $1 ,24 5 U $500 F Budget Variance Volume Variance Applied OH Actual OH SP ϫ SQ $24 ,370 $90 ϫ 26 2.50 ... ($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 % Incr...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_8 doc
... Margin $ 52, 380 $ 46,608 $ 58,1 52 $157,140 Operating Expenses Selling and administrative (9,540) (8, 820 ) (10 ,26 0) (28 , 620 ) Income before Tax $ 42, 840 $ 37,788 $ 47,8 92 $ 128 , 520 VARIABLE COSTING ... 75 ,24 0 $20 5 ,20 0 Variable Selling Expenses ($0 .24 ϫ units sold) (7 ,20 0) (6,480) (7, 920 ) (21 ,600) Total Contribution Margin $ 61 ,20 0 $ 55,080 $ 67, 320 $183,600 Fixed Ex...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_9 ppt
... X 1 X 2 A 0 0 CM ϭ $25 (0) ϩ $9(0) ϭ $0 B 425 0 CM ϭ $25 ( 425 ) ϩ $9(0) ϭ $10, 625 C 0 850 CM ϭ $25 (0) ϩ $9(850) ϭ $7,650 Part 3 Planning and Controlling 526 Objective Function: MAX CM ϭ 25 X 1 ϩ 9X 2 Constraints ... 520 ,000 Administration 700,000 420 ,000 22 0,000 60,000 Variable costs 2, 900,000 1,330,000 850,000 720 ,000 Allocated home office costs 1,000,000 450,000 350,000 2...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_10 pdf
... 74,450 22 4 ,20 0 ϫ Standard hours allowed .005 .005 .005 .005 ϭ Total hours allowed 397.5 351 .25 3 72. 25 1, 121 ϫ Average wage rate (including fringe cost) ϫ $ 12 ϫ $ 12 ϫ $ 12 ϫ $ 12 ϭ Direct labor cost $ ... 78,575 70,670 73,455 22 2,700 METAL PURCHASES Finished units 78,575 70,670 73,455 22 2,700 ϫ Ounces needed per unit ϫ 4 ϫ 4 ϫ 4 ϫ 4 ϭ Total ounces to be purchased 314,300...
Ngày tải lên: 21/06/2014, 04:20