Demonstration problem barfield raiborn kinney cost accounting 9 ppt
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... (p. 99 ) conversion cost (p. 78) cost (p. 77) cost allocation (p. 95 ) cost driver (p. 87) cost object (p. 90 ) cost of goods manufactured (p. 102) dependent variable (p. 107) direct cost (p. 89) direct ... data. $770, 898 .53 ᎏᎏ 21 ,91 4,410. 29 11,807,800 Ϫ 7(6,228.57)($253.14) ᎏᎏᎏᎏ 293 ,480,000 Ϫ 7(6,228.57)(6,228.57) Chapter 3 Organizational Cost Flows 1 09 actual...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... 230 260 180 Proposals 1 39, 000 # of Proposals 200 250 60 Sales Meetings/Sales Aids 202,000 Contracted Sales 1,824,4 39 1, 399 ,617 571,208 Shipping 24,000 # of Projects 99 124 30 Ordering 48,000 ... examples of cost drivers. 9. Do cost drivers exist in a traditional accounting system? Are they designated as such? How, if at all, does the use of cost drivers differ between a tradit...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... 77,200 $ 91 ,400 $ 34,732 $ 203,332 251 176,600 2 09, 800 79, 724 466,124 253 145,400 1 69, 600 64,448 3 79, 448 Totals $ 399 ,200 $470,800 $178 ,90 4 $1,048 ,90 4 During 2002, the following transactions occurred: 1. ... conversion cost. For the Decorative Waxes Company, the total cost to account for is $832 ,99 2. DM DL OH Total Beginning inventory costs $ 42,650 $ 1,400 $ 15,752 $ 59, 8...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_4 doc
... 546,000 325,500 Total costs $1,037,028 $663,780 $373,248 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 ... inventory: Material (1,000 ϫ $ 59. 80) $ 59, 800 Conversion (700 ϫ $34.56) 24, 192 83 ,99 2 Abnormal loss (600 ϫ $94 .36) 56,616 Total costs accounted for $1,037,028 b. MAURA N...
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Demonstration problem barfield raiborn kinney cost accounting_5 docx
... you? 36. (Cost of quality) Bronson’s BronzeWorks has gathered the following data on its quality costs for 199 9 and 2000: Defect Prevention Costs 199 9 2000 Quality training $8,000 $9, 500 Quality ... (April–June 199 2), p. 4. 13 A. Faye Borthick and Harold P. Roth, “Will Europeans Buy Your Company’s Products?” Management Accounting (July 199 2), pp. 28– 29. prevention cost appraisal c...
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Demonstration problem barfield raiborn kinney cost accounting_6 docx
... 2,266 1,520 1,840 Tons sold 1 ,98 6 1,220 1,500 Ending inventory 280 300 340 ϫ FIFO unit costs $ 90 2.72 a $ 615. 89 b $ 4 39. 87 c EI valued at FIFO costs $252,762 $184,767 $1 49, 556 a ($186,000 Ϭ 2,006 ... 1,200 3,360,000 0.18 5,400,000 97 2,000 347.14 Total 9, 000 $18,320,000 1.00 $5,400,000 EXHIBIT 9 6 Joint Cost Allocation Based on Sales Value at Split-Off Chapter 9 Cost Allo...
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Demonstration problem barfield raiborn kinney cost accounting_7 ppt
... variable conversion cost $ 96 ,000 Budgeted fixed conversion cost 192 ,000 Actual variable conversion cost 97 ,500 Actual fixed conversion cost 201,000 Variable conversion rate: $96 ,000 Ϭ 24,000 ϭ ... 15,000 Insurance 9, 640 Total $ 195 ,680 Cost per unit ϭ $ 195 ,680 Ϭ 3,200 ϭ $61.15 Actual production for 2001 was 3,500 units, and actual costs for the year were as follows: Chap...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_8 doc
... November 30, 199 9, indicating that profits will be 11 percent under budget. The two fore- casts follow: Part 3 Planning and Controlling 492 1/1 /99 11/30 /99 Sales $268,000 $ 294 ,800 Cost of sales ... actual costs $96 ,000 a. What was the actual production cost per bottle under variable costing? Un- der absorption costing? b. What was variable Cost of Goods Sold for 199 9 under var...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_9 ppt
... 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, what opportunity cost might ... quarter ( 199 9) to 72, out of a possible score of 100, from 72.1 in the first quarter. Since 199 4, when the in- dex made its debut, it has fallen 3.4%. This is the downside of c...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_10 pdf
... Problem a. August Collections From July ( $92 ,000 Ϫ $2,044) $ 89, 956 From August ($200,000 ϫ 0.55) 110,000 Total $ 199 ,95 6 DEMONSTRATION PROBLEM Employee benefits amount to $240,000 or 25 percent ... the following information. 1. The December 31, 199 9, balance sheet for the company is shown below. SOPCHOPPY COMPANY Balance Sheet December 31, 199 9 Assets Liabilities and Stockholder...
Ngày tải lên: 21/06/2014, 04:20