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1、第二章 产品成本计算Exercises21（指教材上的第2章练习第1题，下同）1.Part #72APart #172CSteel*$12.00$18.00Setup cost*6.006.00Total$18.00$24.00*($1.00 12; $1.00 18)*($60,000/10,000)Steel cost is assigned by calculating a cost per ounce and then multiplying this by the ounces used by each part:Cost per ounce= $3,000,000/3,000,00
2、0 ounces= $1.00 per ounceSetup cost is assigned by calculating the cost per setup and then dividing this by the number of units in each batch (there are 20 setups per year):Cost per setup= $1,200,000/20= $60,0002.The cost of steel is assigned through the driver tracing using the number of ounces of
3、steel, and the cost of the setups is assigned through driver tracing also using number of setups as the driver.3.The assumption underlying number of setups as the driver is that each part uses an equal amount of setup time. Since Part #72A uses double the setup time of Part #172C, it makes sense to
4、assign setup costs based on setup time instead of number of setups. This illustrates the importance of identifying drivers that reflect the true underlying consumption pattern. Using setup hours (40 10) + (20 10), we get the following rate per hour:Cost per setup hour= $1,200,000/600= $2,000 per hou
5、rThe cost per unit is obtained by dividing each parts total setup costs by the number of units:Part #72A= ($2,000 400)/100,000 = $8.00Part #172C= ($2,000 200)/100,000 = $4.00Thus, Part #72A has its unit cost increased by $2.00, while Part #172C has its unit cost decreased by $2.00.problems251.Nursin
6、g hours required per year: 4 24 hours 364 days* = 34,944*Note: 364 days = 7 days 52 weeksNumber of nurses = 34,944 hrs./2,000 hrs. per nurse = 17.472Annual nursing cost= (17 $45,000) + $22,500= $787,500Cost per patient day= $787,500/10,000 days= $78.75 per day (for either type of patient)2.Nursing h
7、ours act as the driver. If intensive care uses half of the hours and normal care the other half, then 50 percent of the cost is assigned to each patient category. Thus, the cost per patient day by patient category is as follows:Intensive care= $393,750*/2,000 days= $196.88 per dayNormal care= $393,7
8、50/8,000 days= $49.22 per day*$525,000/2 = $262,500The cost assignment reflects the actual usage of the nursing resource and, thus, should be more accurate. Patient days would be accurate only if intensive care patients used the same nursing hours per day as normal care patients.3.The salary of the
9、nurse assigned only to intensive care is a directly traceable cost. To assign the other nursing costs, the hours of additional usage would need to be measured. Thus, both direct tracing and driver tracing would be used to assign nursing costs for this new setting.261.Bella Obra CompanyStatement of C
10、ost of Services SoldFor the Year Ended June 30, 2006Direct materials:Beginning inventory$300,000Add: Purchases600,000Materials available$900,000Less: Ending inventory450,000*Direct materials used$450,000Direct labor12,000,000Overhead1,500,000Total service costs added$13,950,000Add: Beginning work in
11、 process900,000Total production costs$14,850,000Less: Ending work in process1,500,000Cost of services sold$13,350,000*Materials available less materials used2.The dominant cost is direct labor (presumably the salaries of the 100 professionals). Although labor is the major cost of providing many serv
12、ices, it is not always the case. For example, the dominant cost for some medical services may be overhead (e.g., CAT scans). In some services, the dominant cost may be materials (e.g., funeral services).3.Bella Obra CompanyIncome StatementFor the Year Ended June 30, 2006Sales$21,000,000Cost of servi
13、ces sold13,350,000Gross margin$7,650,000Less operating expenses:Selling expenses$900,000Administrative expenses750,0001,650,000Income before income taxes$6,000,0004.Services have four attributes that are not possessed by tangible products: (1) intangibility, (2) perishability, (3) inseparability, an
14、d (4) heterogeneity. Intangibility means that the buyers of services cannot see, feel, hear, or taste a service before it is bought. Perishability means that services cannot be stored. This property affects the computation in Requirement 1. Inability to store services means that there will never be
15、any finished goods inventories, thus making the cost of services produced equivalent to cost of services sold. Inseparability simply means that providers and buyers of services must be in direct contact for an exchange to take place. Heterogeneity refers to the greater chance for variation in the performance of services than in the production of
