英语 第三章

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●EXERCISES
3–1
1. Total Cost Unit Cost
Plastic1$ 10,800 $0.027
Direct labor and
variable overhead28,000 0.020 Mold sets320,000 0.050
Other facility costs410,000 0.025 Total $ 48,800 $0.122
10.90 ⨯ $0.03 ⨯ 400,000 = $10,800; $10,800/400,000 = $0.027
2$0.02 ⨯ 400,000 = $8,000; $8,000/400,000 = $0.02
3$5,000 ⨯ 4 quarters = $20,000; $20,000/400,000 = $0.05
4$10,000; $10,000/400,000 = $0.025
2. Plastic, direct labor, and variable overhead are flexible resources; molds and other facility
costs are committed resources. The cost of plastic, direct labor, and variable overhead are strictly variable. The cost of the molds is fixed for the particular action figure being produced; it is a step cost for the production of action figures in general. Other facility costs are strictly fixed.
3–2
1. Committed resources: trucks and technicians’ salaries
Flexible resources: supplies, small tools, and fuel
2. Variable activity rate = $840,000/70,000 = $12 per call
Fixed activity rate = $1,200,000*/80,000 = $15 per call
Total cost of one call = $12 + $15 = $27 per call
*($26,250 ⨯ 40) + ($6,000 ⨯ 25)
3. Activity availability =Activity usage + Unused capacity
Calls available = Calls made + Unmade calls
80,000 calls = 70,000 calls + 10,000 calls
4. Total cost of Cost of Cost of
c ommitte
d resources = activity used + unused capacity
$1,200,000 = ($15 ⨯ 70,000) + ($15 ⨯ 10,000)
$1,200,000 = $1,050,000 + $150,000 Note: The analysis is restricted to committed resources, since only these resources will ever have any unused capacity.
3–
3
Cost of Oil Changes
$0
$2,000
$4,000$6,000$8,000
$10,0000
500
1,000
1,500
Number of Oil Changes
C o s t
The scattergraph provides evidence for a linear relationship. 2. High (1,400, $7,950); Low (700, $5,150) V = ($7,950 – $5,150)/(1,400 – 700) = $2,800/700 = $4 per oil change F = $5,150 – $4(700)
= $5,150 – $2,800 = $2,350 Cost = $2,350 + $4 (oil changes)
Predicted cost for January = $2,350 + $4(1,000) = $6,350 3–3 Concluded
3. Output of the regression routine calculated by a spreadsheet:
Rounding the coefficients: Variable rate = $4.65 per oil change Fixed cost = $1,697 Predicted cost for January = $1,697 + $4.65 (oil changes)
= $1,697 + $4.65(1,000) = $6,347
R 2
= 0.97 (rounded)
This says that 97 percent of the variability in the cost of providing oil changes is explained by the number of oil changes performed.
4.
The least-squares method is better because it uses all eight data points instead of just two.。