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    2/c Tyler Hames Managerial Accounting Case: A4-61 PROBLEM STATEMENT: Axis Systems specializes in servers for work-group‚ e-commerce and ERP applications. The company’s original job costing system has two direct cost categories: direct materials and direct labor. Overhead is allocated to jobs at the single rate of $22 per direct labor hour. The CFO recently spear headed the allocation issue of jobs and came up with an ABC system to compare to the traditional accounting system. Axis System has

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    Contribution margin=2*$23+4*$41.5+1*45=$257. Therefore‚ the number of bundles required to break even is $771‚000/$257=3‚000 bundles 3‚000 bundles require a production of 6‚000 cases of 4oz‚ 12‚000 cases of 8oz and 3‚000 cases of 12oz bottles. 2-12 a. Line K Break-even point in units=$40‚000/0.6=66‚667 units Break-even points in sales dollars=$40‚000/0.5=$80‚000 Line L Break-even point in units=$20‚000/0.2=100‚000 units Break-even points in sales dollars=$20‚000/0.25=$80‚000 b.

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    rading Summary These are the automatically computed results of your exam. Grades for essay questions‚ and comments from your instructor‚ are in the "Details" section below. Date Taken: 7/20/2014 Time Spent: 1 h ‚ 53 min ‚ 10 secs Points Received: 85 / 90  (94.4%) Question Type: # Of Questions: # Correct: Multiple Choice 6 5 Essay 4 N/A Grade Details - All Questions Page:   1  2  Question 1. Question : (TCO F) Computing unit product costs involves averaging in:    Job-Order Costing Process

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    1. The overhead allocation rate used in the 1987 model year strategy study at the Automotive Component & Fabrication Plant (ACF) was 435% of direct labor dollar cost. Calculated the overhead allocation rate using the 1987 model year budget. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? Solution: Based on the given info we calculate Overhead Allocation

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    Assignment 3 Question 1 Question 2 Question 3 a) It would be beneficial for the company as a whole if logs were transferred to the Sawing Division at the suggested price of $61.50 per log. CM from selling externally = $75 - $40.50 - $9.50 = $25/unit $25 x 10‚000 units = $250‚000 CM from selling to Sawing division = $122-Trasnfer costs from Harvesting-Production costs = $122-40.50-9.50-35-4.5-2.5 = $30/unit $30 x 10‚000 units = $300‚000 $300‚000 - $250‚000 = $50‚000 The CM is greater

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    Total manufacturing cost | | 123‚000 | | Add: Work in process‚ beginning | |      6‚000 | | | | 129‚000 | | Deduct: Work in process‚ ending | |      7‚500 | | Cost of goods manufactured | | $121‚500 | | | | | Problem 3-24 (60 minutes) 1. a. b. | Actual manufacturing overhead costs: | | | Insurance‚ factory | $  7‚000 | | Depreciation of equipment | 18‚000 | | Indirect labor | 42‚000 | | Property taxes | 9‚000 | | Maintenance

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    Role of Managerial Accounting

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    Chapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment   True / False Questions   1. Controlling involves the coordination of daily business functions within an organization.  True    False   2. Measuring the performance of managers and subunits is not an objective of managerial accounting.  True    False   3. Middle-level managers would likely be considered internal users of accounting information rather than external users.  True    False

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    MANAGERIAL AND COST ACCOUNTING LARRY M. WALTHER & CHRISTOPHER J. SKOUSEN DOWNLOAD FREE TEXT BOOKS AT BOOKBOON.COM Managerial and Cost Accounting © 2009 Larry M. Walther‚ under nonexclusive license to Christopher J. Skousen & Ventus Publishing ApS. All material in this publication is copyrighted‚ and the exclusive property of Larry M. Walther or his licensors (all rights reserved). ISBN 978-87-7681-491-5 Download free books at BookBooN.com 2 Managerial and Cost Accounting

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    Problem 19-2: Vt. Sugar Enterprises Given: Syrup Sugar Total Units produced 20‚000 1‚000 21‚000 Unit selling price $15.00 $2.00 Total process costs: After split-off $12‚000 $280 $12‚280 Joint costs $100‚000 a. Calculate the cost of the syrup if the sugar is considered a by-product and the gross margin from its sale is considered to be a reduction of syrup costs. Products Sales Value Costs beyond split-off Difference Joint costs allocation Syrup $300‚000 12‚000 288‚000

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    Case 8-29 1. a. Sales budget: April May June Quarter Budgeted sales in units 35‚000 45‚000 60‚000 140‚000 Selling price per unit    ×   $8    ×   $8     ×   $8       ×    $8 Total sales $280‚000 $360‚000 $480‚000 $1‚120‚000 b. Schedule of expected cash collections: February sales $ 48‚000 $    48‚000 March sales 112‚000 $ 56‚000 168‚000 April sales 70‚000 140‚000 $ 70‚000 280‚000 May sales 90‚000 180

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