課程名稱︰成本與管理會計甲下
課程性質︰必修
課程教師︰曾智揚
開課學院：管理學院
開課系所︰會計學系
考試日期（年月日）︰2013年6月6日
考試時限（分鐘）：75分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
注意事項：1.請務必將答案標示清楚，並標明dollar sign及撇節點。
2.本次考試不部份給分（仍須列示計算過程才予計分）。
1.(10 points)Soda-King manufactures and sells three soft drink:Kola,Limor,and
Orlem.Budgeted and actual results for 2011 are as follows:
_Budget for 2011_ _Actual for 2011_
Product Selling Variable Cartons Selling Variable Carton
Price Cost per Sold Price Cost per Sold
Carton Cartons
Kola $8 $5 480000 $8.2 $5.5 467500
Limor $6 $3.8 720000 $5.75 $3.75 852500
Orlem $7.5 $5.5 1200000 $7.8 %5.6 1430000
Soda-King prepared the budget for 2011 assuming a 12% market share based on
total sales in the western region of the United States.The total soft drinks
market was estimated to reach sales of 20 million cartons in the region.
However,actual total sales volumn in the western region was 27.5 million
cartons.
Required
(1)Compute the total sales-volumn variance,the total sales-mix variance,and the
total sales-quantity variance.(Calculate all variances in terms of
contribution margin.)
(2)Calculate the market-share and market-size variances for Soda-King in 2011.
(Calculate all variances in terms of contribution margin.)
2.(12 points)Westlake Corporation is a small information-systems consulting
firm that specializes in helping companies implement standard
sales-management software.The market for Westlake's services is very
competitive.To compete successfully,Westlake must deliver quality service at
a low cost.Westlake presents the following data for 2010 and 2011.
_2010_ _2011_
Number of jobs billed 60 70
Selling price per job $50000 $48000
Software-implementation labor-hours 30000 32000
Cost per software-implementation labor-hour $60 $63
Software-implementation support capacity
(numbers of jobs it can do) 90 90
Total cost of software-implementation support $360000 $369000
Software-implementation support-capacity cost per job $4000 $4100
Suppose-implementation labor-hour costs are variable costs.Software-
implementation support costs for each year depend on the software-
implementation support capacity Westlake chooses to maintain each year(that is
the number of jobs it can do each year).It does not vary with the actual number
of jobs done that year.
Suppose that during 2011 the market for implementing sales-management software
increases by 5%.Assume that any decrease in selling price and any increase in
market share more than 5% are the result of strategic choices by Westlake's
management to implement its strategy.
Required
(1)Calculate the growth,price-recovery,and productivity components that
explain the change in operating income from 2010 to 2011.
(2)Calculate how much of the change in operating income from 2010 to 2011 is
due to the indstry-market-size factor,product differentiation,and cost
leadership.
3.(9 points)The Slate Company manufactures and sells television sets.Its
assembly division (AD) buys television screens from the screen division (SD)
and assembles the TV sets.The SD,which is operating at capacity,incurs an
incremental manufacturing cost of $65 per screen,after incurring a variable
marketing and distribution cost of $8 per screen.If the AD purchases screens
from outside suppliers at a price of $100 per screen,it will incur a variable
purchasing cost of $ per screen.Slate's division managers can act
autonomously to maximize their own division's operating income.
Required
(1)What is the minimum transfer price at which the SD manager would be willing
to sell screens to the AD?
(2)What is the maximum transfer price at which the AD manager would be willing
to purchase screens from the SD?
(3)Now suppose that the SD can sell only 70% of its output capacity of 20000
screens per month on the open market.Capacity cannot be reduced in the short
run.The AD can assemble and sell 6000 TV sets per month.What is the minimum
transfer price at which the SD manager would be willing to sell screens to
the AD?
4.(7 points)Road Warrior manufactures and sells a model of motorcycle,XR500.In
2011,it reported the following:
Unit produced and sold 1500
Investment $8400000
Markup percentaage on full cost 9%
Rate of return on investment 18%
Variable cost per unit $8450
Required
(1)What was the selling price?What was the percentage markup on variable cost?
(2)In 2012,Road Warrior believes that it will only be able to sell 1400 units
at the price calculated in requirement 1.Management has identified $125000
in fixed cost that can be eliminated.If Road Warrior wants to maintain a 9%
markup on full cost,what is the target variable cost per unit?
5.(12 points)Aardee Industries manufactures pharmaceutical products in two
departments:mixing and tablet making.Additional information on the two
departments follows.Each tablet contains 0.5 gram of direct materials.
Mixing Tablet Making
Capacity per hour 150 grams 200 tables
Monthlt capacity(2000 hrs available
in each department) 300000 grams 400000 grams
Monthly production 200000 grams 390000 grams
Fixed operating costs(excluding direct
materials) $16000 $39000
Fixed operating cost per unit $0.08 per gram $0.1 per tablet
The mixing department makes 200000 grams of direct materials mixture (enough to
make 400000 tablets) because the tablet-making department has only enough
capacity to process 400000 tablets.All direct material costs of $156000 are
incurred in the mixing department.The tablet-making department manufactures
only 390000 tablets from the 200000 grams of mixture proceeds;2.5% of the
direct materials mixture is lost in the tablet-making process.Each tablet sells
for $1.All cost other than direct material costs are fixed costs.The following
requirements refer only to the preceding data.There is no connection between
the requirements.
Required
(1)An outside contractor makes the following offer:If Aardee will supply the
contractor with 10000 grams of mixture,the contractor will manufacture 19500
tablets for Aardee (allowing for the normal 2.5% loss of the mixture during
the teblet-making process) at $0.12 per tablet.Should Aardee accept the
contractor's offer?Show your calculations.
(2)Another company offers to prepare 20000 grams of mixture a month from direct
materials Aardee supplies.The company will charge $0.07 per gram of mixture.
Should Aardee accept the company's offer?Show your calculation.
(3)Aardee's engineers have devised a method that would improve quality in the
tablet-making department.They estimate that the 10000 tablets currently
being lost would be saved.The modification would cost $7000 a month.Should
Aardee implement the new method?Show your calculations.
(4)Suppose that Aardee also loses 10000 grams of mixture in its mixing
department.These losses can be reduced to zero if thr company is willing
to spend $9000 per month in quality-improvement methods.Should Aardee adopt
the quality improvement method?Show your calculations.
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