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NYE Co manufactures three standard products which it sells to several large wholesale chains. Production?is highly automated and occurs in large batches. Goods are shipped to customers in slightly smaller?batches. Details of a typical month's output are as follows.?


Two types of indirect labour are employed – 4 quality control inspectors (at a cost of $4,000 each per?month) and 9 administrators (at a monthly cost of $3,500 each). Each employee works a standard 180?hours per month.?

The role of the quality control staff is to inspect a sample from each batch of output produced. The?standard inspection time is 4 hours per batch. The administrators perform two tasks – shipment?processing work (which takes 3 hours per batch shipped) and monitoring of production (at a rate of 1?hour of administrator time for every 600 units of output).?

In addition to the production machinery (which has a capacity of 100,000 production machine hours?[PMH] per month) there are two additional types of specialised machinery which perform automated?production setup and automated shipment loading procedures. Details of these two machines are?provided below.?

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24

【論述題】

Use activity based budgeting to assess whether the resources currently owned or employed by the?company are sufficient to meet typical monthly output. Comment on any significant?surplus/shortfall in resource.?

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考點(diǎn)：Chapter8Budgetarysystems

?Number of PMH? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1??

Number of batches produced? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1??

Number of batches shipped? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1??

Indirect labour hours? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2?

Machinery hours? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2?

Indirect labour staff numbers? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3?

Machine capacity? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?2?

Comment re shortfall of production machine capacity? ? ? ? ? ? ? ? 1??

Comment re surplus of administrators? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 14?

多做幾道

?Actual overheads cost $180,000 and 40,000 machine hours were worked.?

Actual overheads cost $170,000 and 40,000 machine hours were worked.?

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A company makes and sells a single product. At the beginning of Period 1, there are no opening?inventories of the product, for which the variable production cost is $4 and the sales price $6 per unit.?

There are no variable selling costs. Fixed costs are $2,000 per period, of which $1,500 are fixed?production costs. Normal output is 1,500 units per period. In Period 1, sales were 1,200 units, production?was 1,500 units. In Period 2, sales were 1,700 units, production was 1,400 units.?

Required?

Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?

5

【論述題】

Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?

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RH makes and sells one product, which has the following standard production cost.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Direct labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3 hours at $6 per hour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 18?

Direct materials? ? ? ? ? ? ? ? ? ? ? ? ?4 kilograms at $7 per kg? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 28?

Variable production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3?

Fixed production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 20?

Standard production cost per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 69?


Normal output is 16,000 units per annum. Variable selling, distribution and administration costs are 20%?of sales value. Fixed selling, distribution and administration costs are $180,000 per annum. There are no?units in finished goods inventory at 1 October 20X2. The fixed overhead expenditure is spread evenly?throughout the year. The selling price per unit is $140. Production and sales budgets are as follows.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Six months ending? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Six months ending??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?31 March 20X3? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 30 September 20X3

Production? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?8,500? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7,000?

Sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 7,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 8,000?

6

【論述題】

Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?

Marginal costing?

Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?

Absorption costing?

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