課程名稱︰成本與管理會計甲
課程性質︰系必修
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）︰2012/12/18
考試時限（分鐘）：90
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
1.The Stackpole Company retails two products:a standard and a deluxe version of
a luggage carrier.The budgeted income statement for next period is as follow:
Standard Deluxe
Carrier Carrier Total
Units sold 187500 62500 250000
Revenues at $28 and $50 per unit $5250000 $3125000 $8375000
Variable costs at $18 and $30 per unit _3375000_ _1875000_ _5250000_
Contribution margins at $10 and $20 per unit$1875000 $1250000 3125000
Fixed costs _2250000_
Operation income $875000
Required
(1)Compute the breakeven point in units,assuming that the planned sales mix is
attained.(4 points)
(2)How many units must be sold to reach the target net income of $630000 if
only standard cerriers are sold?Tax rate is 30%.(4 points)
2.The Suzuki Co. in Japan has a division that manufactures two-wheel
motorcycles.Its budgeted sales for Model G in 2013 are 900000 units.Suzuki's
target ending inventory is 80000 units,and its beginning inventory is 100000
units.The company's budgeted selling price to its distributors and dealers is
400000 yen(￥) per motorcycle.
Suzuki buys all its wheels from an outside supplier.No defective wheels are
accepted.(Suzuki's needs for extra wheels for replacement parts are ordered
by a seperate division of the company.) The company's target ending
inventory is 50000 wheels.The budgeted purchase price is 16000 yen(￥) per
wheel.
Required
(1)Compute the budgeted revenues in yen.(3 points)
(2)Compute the number of motorcycles to be produced.(3 points)
(3)Compute the budgeted purchases of wheels in units.(3 points)
3.Answer the following independent questions.
(1)Tessmer Manufacturing Company produces inventory in a highly automated
assembly plant in Olathe,Kansas.The automated system is in its first year of
operation and management is still unsure of the best way to estimate the
overhead costs of operations for budgetary purposes.For the first six months
of operations,the following data were collected:
Kilowatt-hours Total Overhead Costs
January 4520000 $138000
February 4340000 136800
March 4500000 139200
April 4290000 136800
May 4200000 126000
June 4120000 120000
Use the high-low method to determine the estimating cost function with
kilowatt-hours as the cost driver.(3 points)
(2)Global Defense manufactures radar systems.It has just completed the
manufacture of its first newly designed system,RS-32.Data for the RS-32
follow:
Direct manufacturing laboe time for first unit:6000 laboe-hours
Learning curve for manufacturing laboe time per radar system:85%
(a)What is the time needed to produce 4 units of RS-32 using the cumulative
average-time learning model?(3 points)
(b)What is the time needed to produce 2 units of RS-32 using the incremental
unit-time learning model?(3 points)
4.David James is a cost accountant and business analyst for Doorknob Design
Company(DDC),which manufactures expensive brass doorknobs.DDC uses two direct
cost categories:direct materials and direct manufacturing laboe.James feels
that manufacturing overhead is most closely related to material usage.
Therefore,DDC allocates manufacturing overhead to production based upon
pounds of material used.
At the beginning of 2012,DDC budgeted annual production of 400000 doorknobs
and adopted the dollowing standards for each doorknob:
Input Cost/Doorknob
Direct materials(brass) 0.3 lb.@$10/lb. $3.00
Direct manufacturing labor 1.2 hours@$20/hour 24.00
Manufacturing overhead:
Variable $6/lb.*0.3 lb. 1.80
Fixed $15/lb.*0.3 lb. _4.50_
Standard cost per doorknob $33.30
*Annual total fixed costs are divided into 12 equal monthly amounts.
Actual results for April 2012 were as follows:
Production 35000 doorknobs
Direct materials purchased 12000 lb. at $11/lb.
Direct material used 10450 lb.
Direct manufacturing labor 38500 hours for $808500
Variable manufacuting overhead $64150
Fixed manufacturing overhead $152000
Required
For the month of April,compute the following variances,indicating whether each
is favorable(F) or unfavorable(U):
(1)Direct materials price variance(based of purchases)(3 points)
(2)Direct materials efficiency variance(3 points)
(3)Direct manufacturing labor price variance(3 points)
(4)Direct manufacturing labor efficiency variance(3 points)
(5)Variable manufacturing overhead spending variance(3 points)
(6)Variable manufacturing overhead efficiency variance(3 points)
(7)Production-volume variance(3 points)
(8)Fixed manufacturing overhead spending variance(3 points)
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