# Cost Accounting Solution Manual 14th edition

Topics: Costs, Variable cost, Fixed cost Pages: 10 (4335 words) Published: March 6, 2015
Cost Accounting: A Managerial Emphasis, 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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