# Cost Accounting Solution Manual 14th edition

Horngren, Datar and Rajan

Check Figures for Exercises and Problems

Chapter 2. An Introduction to Cost Terms and Purposes

2-16 1. S, $1.1856 D, $1.0213 R, $0.6400

2-17 1. yeast D/V, flour D/V, pkg D or I/V, dep ov I/F or V, dep mix I/F or V, rent I/F, ins I/F, fact util I/F and V, fin labor D/V or F, mix mgr I/F, matl hand I/F or V, cust I/F, guard I/F, mach I/F or V, mach maint I/F or V, maint sup I/V, clean sup I/F. 2. Dep. M&M, MDM, MH, Mac., Mac.MP, MS

2-18 A. D/V B. I/F C. I/V

D. I/F

E. D/V F. I/F G. D/V H. I/V

2-19 A. D/F B. I/F C. D/V D. D/F E. I/F F. I/V G. I/F

H. D/V

2-20 A. D/V B. I/F C. D/F D. D/F E. D/V F. I/V G. D/V H. I/F 2-21 2. 100 mins; Plan A; 240 mins; Plan B; 540 mins; Plan C 2-22 1. VC=$130 FC per ton of capacity per day=$150,000 (0-100) $300,000 (101-200); $450,000 (201-300) 3. (a) $196.67 (b) $211.82 2-23 1. 0 to 49,200 jaw breakers 2. FC=$13,680 VC=$0.30 per jaw breaker 3. RelR=49,200 to 98,400 FC=$16,200 VC=$0.27 per jaw breaker 2-24 1. DP, DP, DP, M, P, D, P, D, CS, DP

2-25 1. 1. # of Trans 2. # of Emp 3. CPU hrs 4. # of RS 5. # of PO 6. # of Del 7. # of Inv 2. 1. # of JE 2. Sal & Wg 3. # of Trans 4. # of New Prod 5. # of Matl Types 6. Dist Trav 7. # of Cr Sales Trans

2-26 2. Total=$2,000; $20/attendee 3. Total=$3,600; $7.2/attendee 2-27 1. FC=$28,000 VC per flange=$1 (material) + $2.80(labor) 2. OI $(7,000) 3. OI $24,000.

2-28 3. a. inv b. inv c. per d. per e. inv f. per g. per h. per 2-29 1a.Purch $152,000 1b.COGS $145,000 2. OI $34,000

2-30 1a. Purch $250,000 1b. COGS $243,000 2. OI $14,800

2-31 1. $85 2. $185 3. $775 4. $180 5. $1,790 6. $20

2-32 1. COGM=$136,000 thousand 2. OI=$47,000 thousand

2-33 COGM=$413,000 thousand OI=$70,000 thousand

2-34 OI=$50 million COGM=$645 million

2-35 4. DM used=$320/unit Dep=$80/unit 5. Total DM=$384 mil Total dep=$80 mil 2-36 OI=$(3) million COGM=$228 million

2-37 1. Prime costs=$150 million, Conversion costs=$105 million 2. Total inv costs=$213 million Period costs=$94 million

4. DM used=$54 per unit Dep=$3 per unit 5. TDMC=$162,000,000 Total dep=$6,000,000 6. (a) $2 million (b) $3 million

2-38 1. (a) $3,266 (b) $354 (c) $610 (d) $4,230

2-39 1. $210,000 2. $190,000 3. $85,000

2-40 1. $1,440

2. 13,000 units 3. $5.40 per unit 4. OI $142,000

2-41 1. $16.25/unit 3. $32,500

2-42 A. $20,700

B. $1,300

C. $11,800

D. $6,500

Chapter 10. Determining How Costs Behave

10-16 1. $1,900 + ($0.35 x Machine-hours)

10-17 2. y = $50 y = $30 + $0.20X y = $1X

3. Fixed, Mixed, Variable

1

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1. K 2. B 3. G 4. J 5. I 6. L 7. F 8. K 9. C

a. (1) b. (6) c. (9) d. (2) e. (8) f. (10) g. (3) h. (8)

1. VC: labor, soap, water, power; FC: depreciation, salaries 2. Total cost $573,500

1. (a) Var (b) Mixed (c) Fixed

2. Telephone costs per month = $70 + ($0.02 per telephone minute) 3. Monthly utilities cost = $130 + ($0.30 per kw hour) + ($0.02 per telephone minute) 4. $820

1. Total costs 2012 $948,750; 2013 $1,042,750 2. 2012 $12.65; 2013 $13.03 1. y = $100,000 + $250X

1. yes 2. y = $10,125 + $25X

1. y = $286,000 + $38X 3. $5,000 based on actual; $(3,000) based on linear function 1. (a) $33; $0.50 higher than Ryan’s offer (b) No

2. Purchasing will cost $54,000 more

1. y = $48,271 + $3.93X 2. $21.97 3. $4,394

1. Purchase costs = $840 + ($4 x Quantity purchased)

2. High-Low: Oct $12,040 Nov $13,240 Dec $10,840

4. Regression: Oct $12,056 Nov $13,157 Dec $10,955

2-units $830,000 4-units $1,507,000 8-units $2,754,000

1. 2-units $875,000 3-units $1,266,850 4-units $1,643,600

1. y = $2X + $0 3. $200,000

2. Weekly total costs = $5,664 + ($37.41 x number of orders per week) 4. ($10,217) 5. AWO = 512 (rounded)

3. y = $46,667 + $8.333X 4. (a) $8,723 (b) $8,333

3. Inspection costs using units inspected:

$3,232.00

Inspection costs using...

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