Demonstration problem barfield raiborn kinney cost accounting 8 doc
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... 89 ) direct labor (p. 78) direct material (p. 78) distribution cost (p. 78) expected capacity (p. 100) expired cost (p. 77) fixed cost (p. 85 ) high-low method (p. 88 ) historical cost (p. 98) independent ... mathematically “fit” the data. $770 ,89 8.53 ᎏᎏ 21,914,410.29 11 ,80 7 ,80 0 Ϫ 7(6,2 28. 57)($253.14) ᎏᎏᎏᎏ 293, 480 ,000 Ϫ 7(6,2 28. 57)(6,2 28. 57) Chapter 3 Organization...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... 409,000 Direct Labor $ 382 ,413 317, 086 317, 188 Project Costing 48, 000 # of Timesheet Entries 6,000 3 ,80 0 3,500 Accounts Payable/Receiving 139,000 # of Vendor Invoices 1,020 85 0 400 Accounts Receivable ... 80 0 to 1 ,80 0 percent of the direct labor costs. This process resulted in 90 to 95 percent of all costs being allocated on a “mere 5–10 percent (i.e., direct labor costs) of the...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... follows: Job # 78 8 ,84 0 hours $ 88 ,400 Job #82 11,650 hours 116,500 Job #86 11, 980 hours 119 ,80 0 Indirect wages 32,500 30 Applied overhead for the second half of the month to jobs. Chapter 5 Job Order Costing 205 Part ... 179) job order costing system (p. 174) material requisition form (p. 1 78) process costing system (p. 174) standard cost system (p. 188 ) variance (p. 188 ) Basic...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_4 doc
... 546,000 325,500 Total costs $1,037,0 28 $663, 780 $373,2 48 Divided by EUP 11,100 10 ,80 0 Cost per WA EUP $94.36 $59 .80 $34.56 COST ASSIGNMENT Transferred (9,500 ϫ $94.36) $ 89 6,420 Ending inventory: Material ... 57,000 To remove cost of abnormal spoilage from Work in Process Inventory account. COST DATA Total Material Conversion Beginning inventory costs $ 165,5 28 $117, 780...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_5 docx
... of the process. COSTS Material Conversion Total Beginning inventory $ 30,000 $ 3,600 $ 33,600 Current period 88 5,120 335, 088 1,220,2 08 Total costs $915,120 $3 38, 688 $1,253 ,80 8 UNITS Beginning ... 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 Cost...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_6 docx
... Decimal Joint Amount Cost Product Tons Value per Ton Value Fraction Cost Allocated per Ton Steaks 3 ,80 0 $2,600 $ 9 ,88 0,000 0.57 $5,400,000 $3,0 78, 000 $81 0.00 Roasts 2,400 1,700 4, 080 ,000 0.24 5,400,000 ... valued at FIFO costs $252,762 $ 184 ,767 $149,556 a ($ 186 ,000 Ϭ 2,006 tons) ϩ $81 0.00 allocated joint cost ϭ $902.72 b ($122,000 Ϭ 1,240 tons) ϩ $517.50 allocated joint c...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_7 ppt
... 42,000 $86 ,100 $84 ,000 $2,100 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 $16 ϫ 656.25 $10, 988 .25 ... and oysters was 28. 5, 45.5, and 26.0 percent, respectively: Crab (2, 285 .7 pounds out of 8, 020) ϭ 28. 5% Shrimp (3,649.1 pounds out of 8, 020) ϭ 45.5% Oysters (2, 085 ....
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_8 doc
... Margin $ 52, 380 $ 46,6 08 $ 58, 152 $157,140 Operating Expenses Selling and administrative (9,540) (8, 820) (10,260) ( 28, 620) Income before Tax $ 42 ,84 0 $ 37, 788 $ 47 ,89 2 $1 28, 520 VARIABLE COSTING PRESENTATION 2000 ... ( 18, 360) $ ( 18, 360) $ ( 18, 360) $ (55, 080 ) Income before Tax $ 42 ,84 0 $ 36,720 $ 48, 960 $1 28, 520 Differences in Income before Tax $ 0 $ 1,0 68 $ (1,0 68...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_9 ppt
... labor 330 500 83 0 Factory overhead 220 350 570 Fixed factory overhead 350 450 80 0 Fixed regional promotion costs 50 50 100 Allocated home office costs 55 100 155 Total costs $1, 280 $1,950 $3,230 Operating ... relevant cost? Why are future costs not always relevant? Are all relevant costs found in accounting records? Explain. 3. What is an opportunity cost? In an outsourcing decision,...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_10 pdf
... 945,000 EDP consulting 421 ,87 5 421 ,87 5 421 ,87 5 1,265,625 Total $ 736 ,87 5 $ 736 ,87 5 $ 736 ,87 5 $ 2,210,625 Other revenue 10,000 10,000 10,000 30,000 Total $ 746 ,87 5 $ 746 ,87 5 $ 746 ,87 5 $ 2,240,625 Expenses: Consultant ... units 78, 575 70,670 73,455 222,700 ϫ Ounces needed per unit ϫ 4 ϫ 4 ϫ 4 ϫ 4 ϭ Total ounces to be purchased 314,300 282 , 680 293 ,82 0 89 0 ,80 0 ϫ Price p...
Ngày tải lên: 21/06/2014, 04:20