Scribd Logo
Upload

Welcome to Scribd!

  • 23 views

    KTQT

    Uploaded by

    NGOC HOANG PHAM YEN

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    KTQT

    Uploaded by

    NGOC HOANG PHAM YEN
    23 views6 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    23 views6 pages

    KTQT

    Uploaded by

    NGOC HOANG PHAM YEN

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 6

    1 Budget FMO Budget volume

    Variable manufacturing overhead rate 120,000 60,000


    Fixed manufacturing overhead rate 480,000 60,000
    Predetermined overhead rate 600,000 120,000
    2
    Direct material 21
    Direct labour 18
    Variable manufacturing overhead 3
    Fixed manufacturing overhead 12
    Total STD cost per unit 54 per unit
    3
    Q1 h0
    a Standard DLH allowed=42,000 units×$1.5 DLH 42000 1.5

    b Manufacturing overhead account:

    Actual overhead cost incurred: Applied overhead:


    Variable manufacturing overhead:165,750 630,000
    Fixed manufacturing overhead:$536,250 $702,000
    Balance (over applied overhead)

    Actual VMO 123,500


    Actual FMO 483,000
    Standard VMO 126,000
    Standard FMO (Q1*h0*f0) 504,000
    4
    Efficiency variance 42,000
    Rate variance 42,000

    FMO budget 480,000


    Budget variance (24,000)
    Volume variace 3,000

    Variable overhead rate variance


    Variable overhead efficiency variance
    Fixed overhead budget variance
    Fixed overhead volume variance
    2
    8
    10

    63000

    ed overhead:

    ce (over applied overhead)


    E13-16
    Income Statement
    East Central
    Sales 250,000 400,000
    Variable costs 130,000 120,000
    CM 120,000 280,000
    Traceable FC 160,000 200,000
    Division margin (40,000) 80,000
    Common costs
    NOI

    East Central
    Sales 250,000 400,000
    Variable costs 130,000 120,000
    CM 120,000 280,000
    Traceable FC 160,000 200,000
    Division margin (40,000) 80,000
    Common costs
    NOI

    Incremental West Division sales 70,000


    CM ratio 60 %
    Incremental CM 42,000
    Less: incremental advertising exp 15,000
    Incremental NOI 27,000
    => The advertising program should be increased

    Net loss 15,000


    Net income 12,000
    Net increased 27,000
    => The advertising program should be increased

    P13-27
    Income Statement
    Northen Southern
    Sales 300,000 450,000
    Variable costs 156,000 180,000
    CM 144,000 270,000
    Traceable FC 120,000 108,000
    Division margin 24,000 162,000
    Common costs
    NOI
    Income Statement
    Paks Tibs
    Sales 50,000 250,000
    Variable costs 11,000 145,000
    CM 39,000 105,000
    Traceable FC 30,000 40,000
    Division margin 9,000 65,000
    Common fixed costs
    NOI

    Ngắn hạn Contribution Margin Ratio


    Dài hạn Division Margin ratio

    P13-26
    1
    Income Statement

    Flat Glass Auto Glass


    Sales 200,000 300,000
    Variable costs 130,000 120,000
    CM 70,000 180,000
    Traceable FC 54,000 87,000
    Division margin 16,000 93,000
    Common fixed costs
    Admirstration
    NOI

    2
    Income Statement
    Domestic Foreign
    Sales 60,000 40,000
    Variable costs 30,000 20,000
    CM 30,000 20,000
    Traceable FC 18,000 30,000
    Division margin 12,000 (10,000)
    Common fixed costs
    Depreciation
    Admirstration
    NOI
    Income Statement
    West Company
    350,000 1,000,000
    140,000 390,000
    210,000 610,000
    175,000 535,000
    35,000 75,000
    90,000
    (15,000)

    West Total
    420,000 1,070,000
    168,000 418,000
    252,000 652,000
    190,000 +15000 trong đề 550,000
    62,000 102,000
    90,000
    12,000

    Vulcan Company
    750,000
    336,000
    414,000
    228,000
    186,000
    150,000
    36,000
    Northen territory
    300,000
    156,000
    144,000
    70,000
    74,000
    50,000
    24,000

    Specially Glass % Glass Division Product Lines %


    100,000 100 600,000 100
    50,000 300,000 50
    50,000 300,000 50
    69,000 210,000
    (19,000) 90,000 15

    60,000
    30,000

    Specially Glass Markets


    100,000
    50,000
    50,000
    48,000
    2,000

    14,000
    7,000
    (19,000)

    You might also like

    pFad - Phonifier reborn

    Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

    Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


    Alternative Proxies:

    Alternative Proxy

    pFad Proxy

    pFad v3 Proxy

    pFad v4 Proxy