亨格瑞管理会计英文第15版练习答案05

CHAPTER 5
COVERAGE OF LEARNING OBJECTIVES

LEARNING OBJECTIVE FUNDA- MENTAL ASSIGNMENT MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, EXCEL, COLLAB. & INTERNET
EXERCISES
LO1: Discriminate between relevant and irrelevant information for making decisions. 23,30,37,38 49,50,51,54,57 66

LO2: Apply the decision process to make business decisions. 28,29,39
LO3: Construct absorption and contribution-margin income statements and identify their relevance for decision making. A1,B1 24,31,32,33, 34,35 48

LO4: Decide to accept or reject a special order using the contribution margin technique. A2,B2 36,40 55,56,62 63,64
LO5: Explain why pricing decisions depend on the characteristics of the market. A2,B2 25,42 58

LO6: Identify the factors that influence pricing decisions in practice. 26,41 47,52,53 65
LO7: Compute a target sales price by various approaches, and compare the advantages and disadvantages of these approaches. A3 43,44

LO8: Use target costing to decide whether to add a new product. A4,B3 27,45,46 59,60,61
CHAPTER 5
Relevant Information for Decision Making with a Focus on Pricing Decisions

5-A1 (40-50 min.)
1. INDEPENDENCE COMPANY
Contribution Income Statement
For the Year Ended December 31, 2009
(in thousands of dollars)

Sales $2,200
Less variable expenses
Direct material $400
Direct labor 330
Variable manufacturing overhead (Schedule 1) 150
Total variable manufacturing cost of
goods sold $880
Variable selling expenses 80
Variable administrative expenses 25
Total variable expenses 985
Contribution margin $ 1,215
Less fixed expenses:
Fixed manufacturing overhead (Schedule 2) $345
Selling expenses 220
Administrative expenses 119
Total fixed expenses 684
Operating income $ 531