管理会计 课后答案Ch06 Solutions
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138 Chapter 6 – Business Decisions Using Cost Behavior 6
Business Decisions Using Cost Behavior
SOLUTIONS TO APPLY WHAT YOU HAVE LEARNED
6-15.
Fresh Baked Cookie Company
Contribution Income Statement
For the Year Ended December 31, 2008
Sales $36,000
Variable Cost:
Cost of Goods Sold $ 4,000
Variable Selling Expense ($18,000 x .2) 3,600
Variable Administrative Expense
($10,000 x .05) 500
Total Variable Cost (8,100)
Contribution Margin $27,900
Fixed Cost:
Fixed Selling Expense ($18,000 x .8) $14,400
Fixed Administrative Expense
($10,000 x .95) 9,500
Total Fixed Cost (23,900)
Operating Income $ 4,000 6-16.
Steinmann's Bait Shop
Contribution Income Statement
For the Year Ended December 31, 2008
Sales
$98,000
Variable Cost:
Cost of Goods Sold $22,000
Variable Selling Expense ($27,000 x .3) 8,100
Variable Administrative Expense
($36,000 x .1) 3,600
Total Variable Cost (33,700)
Contribution Margin $64,300
Fixed Cost:
Fixed Selling Expense ($27,000 x .7) $ 18,900
Fixed Administrative Expense
($36,000 x .9) 32,400
Total Fixed Cost (51,300)
Operating Income $13,000 140 Chapter 6 – Business Decisions Using Cost Behavior 6-17.
Placid Greeting Card Shop
Projected Contribution Income Statement
For the Month of November 2008
Sales (3,000 x $2) $ 6,000
Variable Cost:
Cost of Goods Sold (3,000 x $.50) $1,500
Miscellaneous Variable Cost (3,000 x $.10) 300
Total Variable Cost (1,800)
Contribution Margin $ 4,200
Fixed Cost:
Salaries $1,200
Rent 550
Electricity 200
Telephone 95
Miscellaneous Fixed Cost 150
Total Fixed Cost (2,195)
Operating Income $ 2,005
6-18. a.
Joe's Pretzel Stand
Contribution Income Statement
For the Year Ended December 31, 2008
Sales (8,000 x $2) $16,000
Variable Cost:
Cost of Goods Sold (8,000 x $.25) $ 2,000
Wages (8,000 x $.20) 1,600
Total Variable Cost (3,600)
Contribution Margin $12,400
Fixed Cost: Rent $12,000
Total Fixed Cost (12,000)
Operating Income $ 400 6-18. (Continued) b. The selling price must be $2.45.
Contribution income statement showing given amounts:
Joe's Pretzel Stand
Contribution Income Statement
For the Year Ended December 31, 2008
Sales (8,000 x $?) $ ?
Variable Cost:
Cost of Goods Sold (8,000 x $.25) $ 2,000
Wages (8,000 x $.20) 1,600
Total Variable Cost (3,600)
Contribution Margin $ ?
Fixed Cost: Rent $12,000
Total Fixed Cost (12,000)
Operating Income $ 4,000
Working from the bottom of the statement, determine amounts as shown
in the three steps below:
Joe's Pretzel Stand
Contribution Income Statement
For the Year Ended December 31, 2008
Sales (Step 3: $19,600 / 8,000 Units = $2.45)(Step 2: $16,000 + $3,600= $19,600) $19,600
Variable Cost:
Cost of Goods Sold (8,000 x $.25) $ 2,000
Wages (8,000 x $.20)
1,600
Total Variable Cost (3,600)
Contribution Margin (Step 1: $4,000 + $12,000 = $16,000) $16,000 Fixed Cost:
Rent $12,000
Total Fixed Cost (12,000)
Operating Income $ 4,000
Chapter 6 – Business Decisions Using Cost Behavior 141 142 Chapter 6 – Business Decisions Using Cost Behavior 6-19.
Blaire's Snow Cone Stand
Contribution Income Statement
For the Year Ended December 31, 2008
Sales (6,000 x $1.25) $7,500
Variable Cost:
Cost of Goods Sold (6,000 x $.30) $1,800
Wages (6,000 x $.40) 2,400
Total Variable Cost (4,200)
Contribution Margin $3,300
Fixed Cost: Rent $2,400
Total Fixed Cost (2,400)
Operating Income $ 900
6-20.
The Bivans Company
Contribution Income Statement
For the Year Ended December 31, 2009
Sales $800,000
Variable Cost (528,000)
Contribution Margin $272,000
Fixed Cost (181,000)
Operating Income $ 91,000 144 Chapter 6 – Business Decisions Using Cost Behavior 6-21.
The Bivans Company
Income Statement
For the Year Ended December 31, 2009
Sales $800,000
Cost of Goods Sold 420,000
Gross Profit $380,000
Operating Expenses:
Selling Expenses $203,000
Administrative Expenses 86,000 (289,000)
Operating Income $ 91,000
