Problem 1

Check Figures for Problems and Cases

Chapter 1
No check figures

Chapter 2
Problem 2-13
Boxes for packaging: variable, direct
Problem 2-14
Depreciation: fixed, manufacturing overhead, sunk
Problem 2-15
(3) Cloth used: variable, direct
Problem 2-16
(1) Cost of goods manufactured: $310,000
Problem 2-17
No check figure
Problem 2-18
(1) Cost of goods manufactured: $290,000
Problem 2-19
(1) Total variable cost: $321,000
Problem 2-20
Clay and glaze: variable, direct materials
Problem 2-21
(1) Cost of goods manufactured: $690,000
Problem 2-22
No check figure
Problem 2-23
No check figure
Problem 2-24
(1) Cost of goods manufactured: $870,000
Problem 2-25
(Case 1) Goods available for sale: $19,000
Case 2-26
No check figure
Case 2-27
(2) Cost of goods manufactured: $780,000
R&A 2-28
No check figure

Chapter 3
Problem 3-11
(1) Net operating income: $8,000
Problem 3-12
(2) Shipping: A$18,000 per month plus A$4 per unit
Problem 3-13
No check figure
Problem 3-14
(1) $1,000 per month plus $20 per scan
Problem 3-15
(2) ¥1,500,000 per year plus ¥35 per DLH
Problem 3-16
(2) $30,000 per month plus $8 per unit
Problem 3-17
(2) $9,000 per month plus $1.60 per machine-hour
Case 3-18
No check figure
Case 3-19
No check figure
R& A 3-20
No check figure
Appendix 3A

Problem 3A-4
(1) $3,700 per term plus $1,750 per section
Problem 3A-5
(1) $30,000 per quarter plus $9,000 per thousand units
Problem 3A-6
(1) $1,171 per month plus $18.18 per scan
Case 3A-7
Y = ¥63,528 + ¥35X
R& A 3A-8
No check figure

Chapter 4
Problem 4-19
(2) Break-even: $300,000
Problem 4-20
(2) Break-even: B864,000
Problem 4-21
(1) Break-even: 12,500 pairs of shoes; (3) $6,000 loss
Problem 4-22
(3) Net loss: $6,000; (5a) Break-even: 21,000 units
Problem 4-23
(1b) Break-even: $732,000; (2b) Margin of safety percentage: 22%
Problem 4-24
No check figure
Problem 4-25
(1) April net operating income: $21,800
Problem 4-26
(2)