[问题] 学42.105的学友们请进来讨论一下问题

[1804]

Problem1 的第一题
utilities factory,是算入VMOH呢，还是FMOH呢？

我最后算出来的cost of goods manufactired是400，000

cost of goods sold 是380，000

不同意见的请提醒一下啊！

先谢谢了！

 

[cola]

最初由 我没有.com 发布
Problem1 的第一题

老师说第一题不分V和F，就一个MOH就够了。
I got: total DM=128000; DL=70000; MOH=105000; COGM=290000
我突然发现你在我班里？

第三题(特别是B问)向有做出来的请教一下。

 

[1804]

Administrative expense 不算入MOH里面吗？
是算在income stament 里吗？

 

[1804]

你是对的，我搞错了，net income是不是40，000

 

[1804]

problem1
(3) 是11.5和2.7

 

[1804]

（4）算不出来

Problem2
fixed cost element:41,500
y=41500+2.3x


c. 93250

 

[1804]

problem1
(4)是不是
total cost=172,500
depreciation per cost=1.8

 

[1804]

problem3
a.
total overhead=2,400,000
POHR=6
Actural Hours=40,000
Applied OH=2,442,000
Actural OH=2,431,000
Over applied=11,000

b.
1105:19.44X48000=933,120
1106:13.3X39000=518,700
1201:12.1X29500=356,950
1203:4.3X49,000=210,700

c.
1105:213840
1202:544000
1106:250000
1203:94600
b/n:70000
1201:60500
con:130,000
overapplied overhead:
w/p:1320
f/g:1650
cogs:8030

 

[1804]

Problem4

a.
POHR:$63/dlh
o/p:150
p/s:1200
m/h:100,000
mdm:10
q/c:666.67
packing:0.125

b.
product cost: 22450 17450 17600
units produced: 20000 8000 3000



c.

total cost: 30016.67 15216.67 10791.67
units: 20000 8000 3000

 

[cola]

1c ... $12.80, $2.70
1d ... $12.8, 12.8*15000=$192000; $27000/15000=$1.8, $27000

3a ... after POHR, actual DLH=399000 -> applied MOH = 6*399000=2394000
actual MOH cost for factory = 2260000+20000(supplies)+87000(others)+60000(indirect labour)+24000(supervision)=2451000
so underapplied by 2451000-2394000=57000

3b ... i give up ... i don't know ... don't know how to do COGM

 

[cola]

4b ... unleaded: 13000+15*150+63*150=24700
low-lead: 8000+15(150)+63(150)=19700
high-lead: 5000+15(200)+63(200)=18600

4c ... unleaded MOH = 17016.67
... low-lead MOH = 7216.67
high-lead MOH = 5791.67

total production costs:
unleaded: 32266.67
low-lead: 17466.67
high-lead: 13791.67