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太多了，我直接打在这里把，谁看到了要抄得，就抄吧，我怕明天去了教室不够时间抄哈~~~~大家不用这个答案的也帮忙把这铁自顶到前面，好让他们明天起来了要用的可以看到，谢谢！~我不行了，刚做完，困死了，睡了！~
:blink:
各位抄答案的同学，这是老师的正确答案，请各位都各自改改在抄哈！~:blink:
答案：
4. It is risky to draw any definite conclusions based on the above analysis. The activity-based costing system used in this company is not completely suitable for making decisions. Product costs probably include costs of idle capacity and organization?sustaining costs. They also exclude nonmanufacturing costs that may be caused by the products. Nevertheless, the above analysis is suggestive.
Unit costs appear to be distorted as a result of using direct labour-hours as the base for assigning overhead cost to products. Although the deluxe model requires twice as much labour time as the regular model, it still is not being assigned enough overhead cost, as shown in the analysis in part 3(a).
When the company’s overhead costs are analyzed on an activities basis, it appears that the deluxe model is very expensive to manufacture as compared to the regular model. Note that the deluxe model accounts for a majority of the machine-hours worked, even though it accounts for only one-ninth of the company’s total production. Also, it requires just as many scrap/rework orders as the regular model, and scrap/rework orders are very costly to the company.
When activity-based costing is used and the company’s transactions are analyzed by product, the overhead cost jumps from $36 per unit for the deluxe model to $79.80 per unit. This suggests that less than half the overhead cost is being assigned to the deluxe model that ought to be assigned, and unit costs for the deluxe model are badly understated. If these costs are being used as a basis for pricing, then the selling price for the deluxe model may be too low. This may be the reason why profits have been steadily declining over the last several years. It may also be the reason why sales of the deluxe model have been increasing rapidly.
:blink:
各位抄答案的同学，这是老师的正确答案，请各位都各自改改在抄哈！~:blink:
答案：
4. It is risky to draw any definite conclusions based on the above analysis. The activity-based costing system used in this company is not completely suitable for making decisions. Product costs probably include costs of idle capacity and organization?sustaining costs. They also exclude nonmanufacturing costs that may be caused by the products. Nevertheless, the above analysis is suggestive.
Unit costs appear to be distorted as a result of using direct labour-hours as the base for assigning overhead cost to products. Although the deluxe model requires twice as much labour time as the regular model, it still is not being assigned enough overhead cost, as shown in the analysis in part 3(a).
When the company’s overhead costs are analyzed on an activities basis, it appears that the deluxe model is very expensive to manufacture as compared to the regular model. Note that the deluxe model accounts for a majority of the machine-hours worked, even though it accounts for only one-ninth of the company’s total production. Also, it requires just as many scrap/rework orders as the regular model, and scrap/rework orders are very costly to the company.
When activity-based costing is used and the company’s transactions are analyzed by product, the overhead cost jumps from $36 per unit for the deluxe model to $79.80 per unit. This suggests that less than half the overhead cost is being assigned to the deluxe model that ought to be assigned, and unit costs for the deluxe model are badly understated. If these costs are being used as a basis for pricing, then the selling price for the deluxe model may be too low. This may be the reason why profits have been steadily declining over the last several years. It may also be the reason why sales of the deluxe model have been increasing rapidly.
~~~
