Demonstration problem barfield raiborn kinney cost accounting 5 docx
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... $50 .00 $ 250 ,000 $ 45. 00 $67 ,50 0 $40.00 $4,200,000 $4 ,51 7 ,50 0 Product costs Direct $20.00 100,000 $20.00 $30,000 $ 9.00 $ 9 45, 000 OH per MH 13 .50 67 ,50 0 13 .50 20, 250 13 .50 1,417 ,50 0 Total $33 .50 ... 1,417 ,50 0 Total $33 .50 $167 ,50 0 $33 .50 $50 , 250 $22 .50 $2,362 ,50 0 (2 ,58 0, 250 ) Net income $ 82 ,50 0 $17, 250 $1,837 ,50 0 $1,937, 250 PRODUCT C PRODUCT D PRODUCT...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... ($3 75, 000) 20,000 5, 000 25, 000 Indirect labor Inspection 2 ,50 0 2 ,50 0 5, 000 Machine operations 5, 000 10,000 15, 000 Setups 200 200 400 Department 2: $ 462,000 Direct labor ($200,000) 5, 000 5, 000 ... inspections 2 ,50 0 12 ,50 0 15, 000 Rate per inspection ($300,000 Ϭ 15, 000) ϫ $20 ϫ $20 ϫ $20 Quality inspection cost $ 50 ,000 $ 250 ,000 $300,000 Total traceable overhead co...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... Overhead Total Cost 167 $ 17,703 $ 6,920 $ 7,960 $ 32 ,58 3 169 54 ,936 7,240 8,328 70 ,50 4 170 1,218 2,000 2,300 5, 518 171 154 ,2 15 28 ,50 0 43,700 226,4 15 172 28,8 45 2,200 2 ,53 2 33 ,57 7 To explain ... used—Exhibit 6 5. ) 6. Cost of Goods Sold 812, 052 Finished Goods Inventory 812, 052 To transfer cost of goods sold, using strict FIFO: First 25, 000 units $ 69 ,55 2 Rema...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_4 doc
... (100%; 75% ) 2 ,50 0 2 ,50 0 1,8 75 Normal spoilage 750 Abnormal spoilage (100%; 100%) 55 0 55 0 55 0 Gallons accounted for 17,000 16, 250 15, 6 25 COST DATA Total Material Conversion Beginning inventory costs ... costs $ 16,620 $ 15, 000 $ 1,620 Current costs 122,1 75 102, 750 19,4 25 Total costs $138,7 95 $117, 750 $21,0 45 Divided by EUP 16, 250 15, 6 25 Cost per FIFO EUP $8...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_5 docx
... ( P 1 ) $ 25 Profit for defective unit ( P 2 ) $ 15 Cost to rework defective unit ( r ) $5 Units returned ( D r ) 400 Cost of return ( w ) $8 Prevention cost ( K ) $40,000 Appraisal cost ( A ) ... 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 Co...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_6 docx
... $149 ,55 6 a ($186,000 Ϭ 2,006 tons) ϩ $810.00 allocated joint cost ϭ $902.72 b ($122,000 Ϭ 1,240 tons) ϩ $51 7 .50 allocated joint cost ϭ $6 15. 89 c ($83,406 Ϭ 1 ,54 0 tons) ϩ $3 85. 71 allocated joint cost ... 2,006 1,240 1 ,54 0 Tons available 2,266 1 ,52 0 1,840 Tons sold 1,986 1,220 1 ,50 0 Ending inventory 280 300 340 ϫ FIFO unit costs $ 902.72 a $ 6 15. 89 b $ 439.87 c EI valued...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_7 ppt
... $10,988. 25 Ϭ 682 .5 hours ϭ $16.10 per hour SQ ϭ 52 5 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 $16 ϫ 656 . 25 $10,988. 25 $10,920 $10 ,50 0 $68. 25 U $420 U LRV LEV DEMONSTRATION ... $10 .50 $9,481 .50 Category B—387 hours at $14. 35 5 ,55 3. 45 $ 15, 034. 95 (2) Actual mix and hours; standard rates: Category A—903 hours at $10 .50 $...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_8 doc
... $198,000 $54 0,000 CGS ($4. 254 per unit) (127,620) (114, 858 ) (140,382) (382,860) Standard Gross Margin $ 52 ,380 $ 47,142 $ 57 ,618 $ 157 ,140 Volume Variance (U) 0 (53 4) 53 4 0 Adjusted Gross Margin $ 52 ,380 ... Second Units: Production 35, 000 30,000 Sales 30,000 35, 000 Expected activity level 32 ,50 0 32 ,50 0 Unit selling price $ 75. 00 $ 75. 00 (continued) Chapter 11 Absorption...
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 170 (0. 15 ϫ $1 25) , or $18. 75 151 . 25 10,000 1 ,51 2 ,50 0 Total contribution ... 350 57 0 Fixed factory overhead 350 450 800 Fixed regional promotion costs 50 50 100 Allocated home office costs 55 100 155 Total costs $1,280...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_10 pdf
... 3 15, 000 $ 3 15, 000 $ 3 15, 000 $ 9 45, 000 EDP consulting 421,8 75 421,8 75 421,8 75 1,2 65, 6 25 Total $ 736,8 75 $ 736,8 75 $ 736,8 75 $ 2,210,6 25 Other revenue 10,000 10,000 10,000 30,000 Total $ 746,8 75 ... 746,8 75 $ 746,8 75 $ 746,8 75 $ 2,240,6 25 Expenses: Consultant salaries $(386, 750 ) $(386, 750 ) $(386, 750 ) $(1,160, 250 ) Travel and entertainment ( 45, 6 25) (...
Ngày tải lên: 21/06/2014, 04:20