[問題] 關於成本分攤選擇題3題

[willie1987 (威力是也)]

1.甲公司有A.B.C三個服務部門,X.Y二生產部門,各部門使用服務部門提供服務比率資料
  如下:
                                                 使 用 服 務 部 門
                                        ──────────────────
  服務部門     直接成本                  A       B       C       X      Y
 ─────  ──────              ──    ──    ──    ──    ──
     A       $ 3,000,000                ─      ─      ─       ─     ─
     B         1,600,000                0.1     ─     0.15    0.45     0.3
     C         2,400,000                0.1    0.05     ─      0.3    0.55
   若該公司採逐步分攤法,則在服務部門成本最適之分攤順序下,C部門分攤予X部門之
   成本?

   (A)$720,000  (B)$792,000  (C)$833,684  (D)$990,000

答案:(C).....我的算法是2400000*(0.3/0.05+0.3+0.55)=800000
             但沒這個答案="=

2.Gibson Manufacturing is a small textile manufacturer using machine-hours as
  the single indirect-cost rate to allocate manufacturing overhead costs to
  the various jobs contracted during the year.The following estimates are pro-
  vided for the coming year for the company and for the Winfield High School
  band jacket job.

Job                            company    Winfield High School
──                          ─────  ──────────
DM                             $40000        $1000
DL                              10000          200
manufacturing overhead costs    30000
machine-hours                  100000mh        900mh
What is the bid price for the Winfield High School job if the company uses a
40% markup of total manufacturing costs?
(A)$2310 (B)$588 (C)$1680 (D)$2058

答案:(D).....這題我不會算ˊˋ

3.Products S5 and SP8 each are assigned $50 in indirect costs by a traditional
  costing system.An activity analysis revealed that although production requi-
  rements are identical.S5 requise 45 minutes less setup time than CP8.Accord-
  ing to ABC system.S5 uses a disproportionately:
(A)smaller amount of batch-level costs
(B)larger amount of batch-level costs

答案:(B).....我不知道怎麼選....

以上3題有請大家幫小弟我解一下了...拜託了感恩!!!


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◆ From: 61.57.123.48
推 ric0127:(2) [30,000/100,000*900+1000+200]*1.4 = 2,058
→ willie1987:第2題感恩!!!
→ ric0127:(1) 要先分B 比例*金額較高 因為分開比會衝突
→ ric0127:所以B分240,000給C  2,640,000*(0.3/0.95) = 833,684
→ willie1987:喔喔!!原來要先比B喔...感謝!!!
→ willie1987:對不起問一下..比例*金額較高是怎麼看的?
→ willie1987:是1600000*0.15>2400000*0.05嗎!?
→ ric0127:服務量比率  B 1,600,000*0.15 > C 2,400,000*0.05