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）︰101年4月11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 :
1.The Kim Company is a furniture manufacturer with two departments:molding and
finishing.The company uses the weighted-average method of process costing.In
August,the following data were recorded for the finishing department:
Units of beginning work in process inventory 12,500
Percentage completion of beginning work in process units 25%
Cost of direct materials in beginning work in process $0
Units started 87,500
Units completed 62,500
Units in ending inventory 25,000
Percentage completion of ending work in process units 95%
Total cost added during current period:
Direct materials $819,000
Direct manufacturing labor $794,500
Manufacturing overhead $770,000
Work in process,beginning:
Transferred-in costs $103,625
Conversion costs $52,500
Cost of units transferred in during corrent period $809,375
Conversion costs are added evenly during the process.Direct material costs
are added when production is 90% complete.The inspection point is at 80%
stage of production.Normal spoilage is 10% of all good units that pass
inspection.Spoiled units are disposed of at zero net disposal value.
Required
(1)For each cost category,compute equivalent units in the finishing
department.(6 points)
(2)For each cost category,calculate the cost per equivalent unit.(6 points)
(3)Assign total costs to units completed and transferred out(including normal
spoilage),to abnormal spoilage,and to units in ending work in process.(10
points)
2.The Manes Company has two products.Product 1 is manufactured entirely in
department X.Product 2 is manufactured entirely in department Y.To produce
these two products,the Manes Company has two support departments:A (a
meterials-handling department) and B (s power-generating department).
An analysis of the work done by departments A and B in a typical period
follows: Used By
Supplied By A B X Y
A - 100 250 150
B 500 - 100 400
The work done in department A is measured by the direct labor-hours of
material-handling time.The work done in department B is measured by the
kilowatt-hours of power.The budgeted costs of the support departments for the
coming year are as follows:
Department A Department B
(Materials Handling)(Power Generation)
Variable indirect labor and
indeirect materials costs $70,000 $10,000
Supervision 10,000 10,000
Depreciation _20,000_ _20,000_
$100,000 $40,000
+Power costs +Materials-handling costs
The budgeted costs of the operation departments for the coming year are
$1,500,000 for department X and $800,000 for department Y.
Supervision costs are salary costs.Deprecation in department B is the
straight-line depreciation of power-generation equipment in its 19th of an
estimated 25-year useful life;it is old,but well-maintained,equipment.
Required
Allocate the support departments' costs to the operating departments using:
(1)the direct method.(4 points)
(2)the step-down methof(allocate department B first).(4 points)
(3)the reciprocal method.(4 points)
3.Memory Manufacturing Company (MMC) produces menory modules in a two-step
process:chip fabrication and module assembly.
In chip fabrication,each batch of raw silicon wafers yields 400 chips and 600
deluxe chips.Chips are classified as standard or deluxe on the basis of their
density(the number of memory bits on each chip).Standard chips have 500
memory bits per chip,and deluxe chips have 1,000 memory bits per chip.Joint
costs to process each batch are $28,900.
In module assembly,each batch of standard chips is converted into standard
memory modules at a separately identified cost of $1,050 and then sold for
$14,000.Each batch of deluxe chips is converted into deluxe memory modules at
a seperately identified cost of $2,450 and then sold for $26,500.
Required
(1)Allocate joint costs of each batch to deluxe modules and standart modules
using (a)the NRV method,(b)the constant gross-margin percentage NRV
method,and (c)the physical-measure method,based on the number of memory
bits.(13 points)
(2)MMC can process each batch of 400 standard memory modules to yield 350
DRAM modules at an additional cost of $1,600.The selling price per DRAM
module would be $46.Assume MMC uses the physical-measure method.Shuld MMC
sell the standard memory modules or the DRAM modules?(3 points)
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