題目
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F Co makes and sells two products, A and B, each of which passes through the same automated?production operations. The following estimated information is available for period 1.??

Original estimates of production/sales of products A and B are 120,000 units and 45,000 units?respectively. The selling prices per unit for A and B are $60 and $70 respectively.?

Maximum demand for each product is 20% above the estimated sales levels.?

Total fixed production overhead cost is $1,470,000. This is absorbed by products A and B at an average?rate per hour based on the estimated production levels.?

One of the production operations has a maximum capacity of 3,075 hours which has been identified as a?bottleneck, limiting the overall estimated production/sales of products A and B. The bottleneck hours?required per product unit for products A and B are 0.02 and 0.015 respectively.?

20

【論述題】

Using limiting factor analysis, calculate the contribution per bottleneck hour of Product B to the?nearest dollar.?

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考點：Chapter2dThroughputaccounting

We are told that one of the production operations is the bottleneck, limiting production/sales.?

???????

多做幾道

?Actual overheads cost $180,000 and 40,000 machine hours were worked.?

Actual overheads cost $170,000 and 40,000 machine hours were worked.?

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A company makes and sells a single product. At the beginning of Period 1, there are no opening?inventories of the product, for which the variable production cost is $4 and the sales price $6 per unit.?

There are no variable selling costs. Fixed costs are $2,000 per period, of which $1,500 are fixed?production costs. Normal output is 1,500 units per period. In Period 1, sales were 1,200 units, production?was 1,500 units. In Period 2, sales were 1,700 units, production was 1,400 units.?

Required?

Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?

5

【論述題】

Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?

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RH makes and sells one product, which has the following standard production cost.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Direct labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3 hours at $6 per hour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 18?

Direct materials? ? ? ? ? ? ? ? ? ? ? ? ?4 kilograms at $7 per kg? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 28?

Variable production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3?

Fixed production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 20?

Standard production cost per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 69?


Normal output is 16,000 units per annum. Variable selling, distribution and administration costs are 20%?of sales value. Fixed selling, distribution and administration costs are $180,000 per annum. There are no?units in finished goods inventory at 1 October 20X2. The fixed overhead expenditure is spread evenly?throughout the year. The selling price per unit is $140. Production and sales budgets are as follows.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Six months ending? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Six months ending??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?31 March 20X3? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 30 September 20X3

Production? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?8,500? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7,000?

Sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 7,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 8,000?

6

【論述題】

Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?

Marginal costing?

Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?

Absorption costing?

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