Demonstration problem barfield raiborn kinney cost accounting 3 docx
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... $4,517,500 Product costs Direct $20.00 100,000 $20.00 $30 ,000 $ 9.00 $ 945,000 OH per MH 13. 50 67,500 13. 50 20,250 13. 50 1,417,500 Total $33 .50 $167,500 $33 .50 $50,250 $22.50 $2 ,36 2,500 (2,580,250) Net ... 24,010,000 4,600 218 1,002,800 21,160,000 8,900 34 7 3, 088 ,30 0 79,210,000 5,900 248 1,4 63, 200 34 ,810,000 5,500 231 1,270,500 30 ,250,000 43, 600 $1,772 $11,807,800 2 93,...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... Administration $ 409,000 Direct Labor $ 38 2,4 13 317,086 31 7,188 Project Costing 48,000 # of Timesheet Entries 6,000 3, 800 3, 500 Accounts Payable/Receiving 139 ,000 # of Vendor Invoices 1,020 850 ... driver (p. 1 43) attribute-based costing (ABC II) (p. 146) batch-level cost (p. 138 ) business-value-added activity (p. 133 ) continuous improvement (p. 150) cost driver analysis (p...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... Applied Overhead Total Cost 167 $ 17,7 03 $ 6,920 $ 7,960 $ 32 ,5 83 169 54, 936 7,240 8 ,32 8 70,504 170 1,218 2,000 2 ,30 0 5,518 171 154,215 28,500 43, 700 226,415 172 28,845 2,200 2, 532 33 ,577 To explain ... Manufacturing Overhead 2 63, 9 13 Various accounts 2 63, 9 13 To record actual overhead costs (Exhibit 6–4). 4. Work in Process Inventory 2 63, 9 13 Manufacturing Overhead...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_4 doc
... 871,500 546,000 32 5,500 Total costs $1, 037 ,028 $6 63, 780 $37 3,248 Divided by EUP 11,100 10,800 Cost per WA EUP $94 .36 $59.80 $34 .56 COST ASSIGNMENT Transferred (9,500 ϫ $94 .36 ) $ 896,420 Ending inventory: Material ... 12,000 11,100 9 ,30 0 COST DATA Total Material Conversion Beginning inventory costs $ 165,528 Current costs 871,500 $546,000 $32 5,500 Total costs $1, 037 ,028 D...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_5 docx
... containing the following number of pepperoni slices: 35 , 37 , 41, 42, 36 , 39 , 44, 43, 44, 37 , 48, 36 , 35 , 40, 39 , 41, 29, 36 , 36 , 42, 45, 44, 37 , 36 , 36 a. Prepare a control chart for pepperoni slices. b. ... pepperoni slices: 11:00 a.m. to 5:00 p.m. 13 pizzas were made containing the following number of pepperoni slices: 35 , 37 , 41, 33 , 36 , 36 , 35 , 39...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_6 docx
... allocation (p. 35 3) by-product (p. 34 4) incremental separate cost (p. 35 3) joint cost (p. 34 3) joint process (p. 34 3) joint product (p. 34 4) net realizable value approach (p. 35 7) net realizable ... split-off allocation (p. 35 3) physical measurement allocation (p. 35 0) realized value approach (p. 35 8) sales value at split-off allocation (p. 35 2) scrap (p. 34 4) sp...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_7 ppt
... (SP ϫ SQ) $ 13, 770 $50 ϫ 270 ϭ $ 13, 500 $50 ϫ 262.5 ϭ $ 13, 125 $50 ϫ 262.5 ϭ $ 13, 125 ϩ 10,600 ϩ 10,000 ϩ 10,000 ϩ 40 ϫ 262.5 ϭ 10,500 $24 ,37 0 $ 23, 500 $ 23, 125 $90 ϫ 262.5 ϭ $ 23, 625 $870 U $37 5 U $500 ... capacity (p. 39 2) practical standard (p. 405) standard cost (p. 38 2) standard cost card (p. 38 6) standard quantity allowed (p. 38 9) theoretical capacity (p. 39 2) to...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_8 doc
... $64,000 Variable costs (38 ,016) (2,944) (40,960) Contribution margin $19,584 $3, 456 $ 23, 040 Fixed costs ( 23, 040) Income before taxes $ 0 Chapter 11 Absorption/Variable Costing and Cost- Volume-Profit ... 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 ,33 5 1,600 2,100 Finished g...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_9 ppt
... 33 0 500 830 Factory overhead 220 35 0 570 Fixed factory overhead 35 0 450 800 Fixed regional promotion costs 50 50 100 Allocated home office costs 55 100 155 Total costs $1,280 $1,950 $3, 230 Operating ... income Ϭ 20,000 components ϭ $3 opportunity cost per unit Relevant cost to insource [part (a)] $54 Opportunity cost 3 Total $57 The cost to insource now exceeds the cost...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_10 pdf
... 1,646 Total cost ( y ) $2,025 $1.20 $3, 616 $3, 429 $3, 5 13 $10,558 Total cost net of depreciation $3, 016 $2,829 $2,9 13 $ 8,758 EXHIBIT 13 10 Overhead Budget for the Three Months and Quarter Ending March 31 , ... 265 234 248 747 Indirect labor 1,000 0.50 1,6 63 1,585 1,620 4,868 Utilities 100 0.20 36 5 33 4 34 8 1,047 Property tax 100 — 100 100 100 30 0 Insurance 50 — 50 50 50...
Ngày tải lên: 21/06/2014, 04:20