ࡱ>                   #` #( bjbj\.\. A^ >D>D@  TTT8, M( hkhI4.L1L1L1 L1L1L1ROQ UT $NO\R $300 (1,200  X) = $3 => $300 = $3 (1,200  X) => $100 = $1,200  X => X = $1,100 38. The following production and average cost data for a month's operations have been supplied by a company that produces a single product. Production volume 1,000 units2,000 unitsDirect materials $4.00 per unit$4.00 per unitDirect labor $3.50 per unit$3.50 per unitManufacturing overhead $10.00 per unit$6.20 per unit The total fixed manufacturing cost and variable manufacturing cost per unit are as follows: A) $3,600; $7.50 B) $3,600; $9.90 C) $7,600; $7.50 D) $7,600; $9.90 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Source:CIMA,adapted Solution: First, calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 2,000$6.20$12,400Low activity level 1,000$10.00$10,000 Variable manufacturing overhead cost = Change in cost Change in activity = ($12,400 " $10,000) (2,000  1,000) = $2.40 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $12,400 " ($2.40 2,000) = $7,600 Total variable cost per unit = Direct material + Direct labor + Variable manufacturing overhead = $4.00 + $3.50 + $2.40 = $9.90 There are no fixed direct materials or direct labor, so the total fixed costs would be equal to the fixed cost portion of manufacturing overhead, or $7,600. 39. Anderst Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume 2,000 units4,000 unitsDirect materials $50.20 per unit$50.20 per unitDirect labor $45.10 per unit$45.10 per unitManufacturing overhead $100.90 per unit$58.30 per unit The best estimate of the total monthly fixed manufacturing cost is: A) $201,800 B) $233,200 C) $170,400 D) $392,400 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: First, calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 4,000$58.30$233,200Low activity level 2,000$100.90$201,800 Variable manufacturing overhead cost = Change in cost Change in activity = ($233,200 " $201,800) (4,000  2,000) = $15.70 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $233,200 " ($15.70 4,000) = $170,400 40. Bakeman Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume 2,000 units3,000 unitsDirect materials $36.10 per unit$36.10 per unitDirect labor $48.00 per unit$48.00 per unitManufacturing overhead $51.00 per unit$40.90 per unit The best estimate of the total variable manufacturing cost per unit is: A) $104.80 B) $36.10 C) $20.70 D) $84.10 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 3,000$40.90$122,700Low activity level 2,000$51.00$102,000 Variable manufacturing overhead cost = Change in cost Change in activity = ($122,700 " $102,000) (3,000  2,000) = $20.70 Total variable manufacturing cost per unit = Direct materials + Direct labor + Manufacturing overhead = $36.10 + $48.00 + $20.70 = $104.80 41. Carcia Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume 6,000 units7,000 unitsDirect materials $89.40 per unit$89.40 per unitDirect labor $11.20 per unit$11.20 per unitManufacturing overhead $107.70 per unit$95.70 per unit The best estimate of the total cost to manufacture 6,300 units is closest to: A) $1,274,490 B) $1,287,090 C) $1,312,290 D) $1,236,690 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 7,000$95.70$669,900Low activity level 6,000$107.70$646,200 Variable manufacturing overhead cost = Change in cost Change in activity = ($669,900 " $646,200) (7,000  6,000) = $23.70 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $669,900 " ($23.70 7,000) = $504,000 Per Unit CostNumber of UnitsTotal CostDirect materials $89.406,300$ 563,220Direct labor $11.206,30070,560Variable manufacturing overhead $23.706,300149,310Fixed manufacturing overhead  504,000Total cost to manufacture 6,300 units$1,287,090 42. Daar Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume 2,000 units3,000 unitsDirect materials $188,400$282,600Direct labor $91,800$137,700Manufacturing overhead $110,400$127,800 The best estimate of the total monthly fixed manufacturing cost is: A) $75,600 B) $390,600 C) $469,350 D) $548,100 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Total Manufacturing Overhead Cost High activity level 3,000$127,800Low activity level 2,000$110,400 Variable manufacturing overhead cost = Change in cost Change in activity = ($127,800 " $110,400) (3,000  2,000) = $17.40 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $127,800 " ($17.40 3,000) = $75,600 43. Edde Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume 4,000 units5,000 unitsDirect materials $291,200$364,000Direct labor $219,600$274,500Manufacturing overhead $320,400$343,000 The best estimate of the total variable manufacturing cost per unit is: A) $127.70 B) $150.30 C) $22.60 D) $72.80 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: Direct material cost per unit = $291,200 4,000 = $72.80 (Alternatively, direct material cost per unit = $364,000 5,000 = $72.80) Direct labor cost per unit = $219,600 4,000 = $54.90 (Alternatively, direct labor cost per unit = $274,500 5,000 = $54.90) Variable manufacturing overhead cost = Change in cost Change in activity = ($343,000 " $320,400) (5,000  4,000) = $22.60 Total variable manufacturing cost per unit = $72.80 + $54.90 + $22.60 = $150.30 44. Farah Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume 2,000 units3,000 unitsDirect materials $146,200$219,300Direct labor $37,200$55,800Manufacturing overhead $146,600$158,100 The best estimate of the total cost to manufacture 2,300 units is closest to: A) $332,120 B) $379,500 C) $355,810 D) $360,960 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Total Manufacturing Overhead Cost High activity level 3,000$158,100Low activity level 2,000$146,600 Variable manufacturing overhead cost = Change in cost Change in activity = ($158,100 " $146,600) (3,000  2,000) = $11.50 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $158,100 " ($11.50 3,000) = $123,600 Per Unit CostNumber of UnitsTotal CostDirect materials $73.10*2,300$168,130Direct labor $18.60**2,30042,780Variable manufacturing overhead $11.502,30026,450Fixed manufacturing overhead  123,600 Total cost to manufacture 2,300 units$360,960 *$219,300 3,000 units = $73.10 per unit **$55,800 3,000 units = $18.60 per unit 45. Gamad Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $131.00 per unit. Sales volume (units) 4,0005,000Cost of sales $262,800$328,500Selling and administrative costs $230,400$244,500 The best estimate of the total monthly fixed cost is: A) $174,000 B) $533,100 C) $493,200 D) $573,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: Variable component of cost of goods sold: Variable cost = Change in costs/Change in units Variable cost = ($328,500 " $262,800)/(5,000 " 4,000) Variable cost = $65.70 Fixed cost: High volume: $328,500 " $65.70 5,000 = $0 Low volume: $262,800 " $65.70 4,000 = $0 Variable component of selling and administrative expenses: Variable cost = Change in costs/Change in units Variable cost = ($244,500 " $230,400)/(5,000 " 4,000) Variable cost = $14.10 per unit Fixed cost: High volume: $244,500 " $14.10 5,000 = $174,000 Low volume: $230,400 " $14.10 4,000 = $174,000 Total variable cost per unit: $65.70 + $14.10 = $79.80 Total fixed cost: $0 + $174,000 = $174,000 46. Harada Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $88.70 per unit. Sales volume (units) 4,0005,000Cost of sales $273,600$342,000Selling and administrative costs $56,800$68,000 The best estimate of the total variable cost per unit is: A) $68.40 B) $79.60 C) $82.60 D) $82.00 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: Variable component of cost of goods sold: Variable cost = Change in costs/Change in units Variable cost = ($342,000 " $273,600)/(5,000 " 4,000) Variable cost = $68.40 per unit Fixed cost: High volume: $342,000 " $68.40 5,000 = $0 Low volume: $273,600 " $68.40 4,000 = $0 Variable component of selling and administrative expenses: Variable cost = Change in costs/Change in units Variable cost = ($68,000 " $56,800)/(5,000 " 4,000) Variable cost = $11.20 Fixed cost: High volume: $68,000 " $11.20 5,000 = $12,000 Low volume: $56,800 " $11.20 4,000 = $12,000 Total variable cost per unit: $68.40 + $11.20 = $79.60 Total fixed cost: $0 + $12,000 = $12,000 47. A company produces a single product. The following volume and average cost data for two accounting periods have been provided by management: Number of units 500800Direct materials $2.00$2.00Direct labor $1.50$1.50Manufacturing overhead $2.50$1.75Other overhead $1.00$0.625 The best estimate for the cost formula for the total cost of producing and selling the product (where X is the number of units produced and sold in a period) is: A) $1,000 + $1.125 X B) $1,000 + $3.50 X C) $1,500 + $3.50 X D) $1,500 + $4.00 X Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Source:CIMA,adapted Solution: Variable component of manufacturing overhead: Variable cost = Change in costs/Change in units Variable cost = ($1,400* " $1,250**)/(800 " 500) Variable cost = $0.50 *$1.75 800 = $1,400 **$2.50 500 = $1,250 Fixed cost: High volume: $1,400 " $0.50 800 = $1,000 Low volume: $1,250 " $0.50 500 = $1,000 Variable component of other overhead: Variable cost = Change in costs/Change in units Variable cost = ($500* " $500**)/(800 " 500) Variable cost = $0 *$0.625 800 = $500 **$1.00 500 = $500 Fixed cost: High volume: $500 " $0 800 = $500 Low volume: $500 " $0 500 = $500 Total variable cost per unit (includes direct material, direct labor, variable manufacturing overhead, and variable other overhead): $2.00 + $1.50 + $0.50 + $0 = $4.00 Total fixed cost: $1,000 + $500 = $1,500 48. The employees at Mobile Sun Lotion Company roam the beaches with a tank of premium suntan lotion strapped on their backs. For a $2 charge, the employees will spray sunbathers with suntan lotion. Last year, Mobile sprayed 250,000 customers and incurred the following costs: Total variable costs $175,000Total fixed costs 50,000Total costs $225,000 Assuming that this activity is within the relevant range, what would Mobile's total contribution margin have been last year if only 240,000 customers were sprayed? A) $255,000 B) $262,000 C) $305,000 D) $312,000 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,4 Level:Medium Solution: Variable cost per unit: $175,000 250,000 customers = $0.70 per customer Sales ($2 240,000) $480,000Variable costs ($0.70 240,000) 168,000Contribution margin $312,000 49. The following costs are budgeted for Ghana Corporation for next year: Total variable costs $350,000Total fixed costs 240,000Total costs $590,000 The costs above are based on a level of activity of 10,000 units. Assuming that this activity is within the relevant range, what would total costs be for Ghana if the level of activity was 12,000 units? A) $590,000 B) $638,000 C) $660,000 D) $708,000 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Medium Solution: Variable cost per unit: $350,000 10,000 units = $35 per unit The cost function is: Y = $240,000 + $35X Y = $240,000 + $35(12,000) Y = $660,000 50. The following costs are budgeted for Harlow Corporation for next year: Total variable costs $270,000Total fixed costs 630,000Total costs $900,000 The costs above are based on a level of activity of 20,000 units. Assuming that this activity is within the relevant range, what would total cost per unit be for Harlow if the level of activity was only 18,000 units? A) $45.00 B) $46.50 C) $48.50 D) $50.00 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Medium Solution: Variable cost per unit: $270,000 20,000 units = $13.50 per unit The cost function is: Y = $630,000 + $13.50X Y = $630,000 + $13.50(18,000) Y = $873,000 Total cost number of units = total cost per unit $873,000 18,000 = $48.50 51. At a volume of 20,000 direct labor hours, Tirso Company incurs $50,000 in factory overhead costs, including $10,000 in fixed costs. Assuming that this activity is within the relevant range, if volume increases to 25,000 direct labor hours, Tirso Company would expect to incur total factory overhead costs of: A) $50,000 B) $60,000 C) $62,500 D) $72,500 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Variable cost per direct labor hour: $40,000 20,000 direct labor hours = $2.00 per direct labor hour The cost function is: Y = $10,000 + $2.00X Y = $10,000 + $2.00(25,000) Y = $60,000 52. The Frandsen Company has estimated the following cost formulas for overhead: Cost FormulaLubricants $1,500 plus $0.50 per machine-hourUtilities $2,000 plus $0.60 per machine-hourDepreciation $1,000Maintenance $200 plus $0.10 per machine-hourMachine setup $0.30 per machine-hour Based on these cost formulas, the total overhead cost expected at an activity level of 300 machine hours is: A) $4,950 B) $5,000 C) $4,700 D) $5,150 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Fixed Cost PortionVariable Cost Portion Total CostLubricants (variable cost = $0.50 300) $1,500$150$1,650Utilities (variable cost = $0.60 300) $2,000$1802,180Depreciation $1,0001,000Maintenance (variable cost = $0.10 300) $200$30230Machine setup (variable cost = $0.30 300) $90 90Total cost $5,150 53. Erg Manufacturing Company has developed the following overhead cost formulas: Cost FormulaDepreciation $500Set-up $400 plus $0.20 per machine-hourLubrication $50 plus $0.25 per machine-hourUtilities $0.40 per machine-hour Based on these cost formulas, the total overhead cost expected for Erg Manufacturing Company if 200 machine hours are worked is: A) $620 B) $900 C) $170 D) $1,120 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Fixed Cost PortionVariable Cost PortionTotal CostLubricants (variable cost = $0.25 200) $50$50$ 100Utilities (variable cost = $0.40 200) $8080Depreciation $500500Setup (variable cost = $0.20 200) $400$40 440Total cost $1,120 54. Vicuna Wool Company manufactures and sells sweaters. Last year, Vicuna operated at 100% of capacity and had the following cost formula for total manufacturing costs: Y = $50,000 + $400X Assuming no change in cost structure, what would Vicuna's cost formula have been last year if they only operated at 90% of production capacity? A) Y = $45,000 + $360X B) Y = $45,000 + $400X C) Y = $50,000 + $360X D) Y = $50,000 + $400X Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy 55. Timchak Corporation reports that at an activity level of 9,900 units, its total variable cost is $919,116 and its total fixed cost is $259,974. What would be the total cost, both fixed and variable, at an activity level of 10,100 units? Assume that this level of activity is within the relevant range. A) $1,197,658 B) $1,191,000 C) $1,179,090 D) $1,202,910 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Variable cost per unit: $919,116 9,900 units = $92.84 per unit The cost function is: Y = $259,974 + $92.84X Y = $259,974 + $92.84(10,100) Y = $1,197,658 56. At an activity level of 8,400 machine-hours in a month, Braughton Corporation's total variable maintenance and repair cost is $697,284 and its total fixed maintenance and repair cost is $464,100. What would be the total maintenance and repair cost, both fixed and variable, at an activity level of 8,500 units in a month? Assume that this level of activity is within the relevant range. A) $1,175,210 B) $1,169,685 C) $1,161,384 D) $1,168,297 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Variable cost per machine-hour: $697,284 8,400 hours = $83.01 per unit The cost function is: Y = $464,100 + $83.01X Y = $464,100 + $83.01(8,500) Y = $1,169,685 57. At an activity level of 7,200 machine-hours in a month, Falks Corporation's total variable production engineering cost is $556,416 and its total fixed production engineering cost is $226,008. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 7,300 units in a month? Assume that this level of activity is within the relevant range. A) $107.93 B) $107.18 C) $108.67 D) $108.24 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Variable cost per machine-hour: $556,416 7,200 hours = $77.28 per hour The cost function is: Y = $226,008 + $77.28X Y = $226,008 + $77.28(7,300) Y = $790,152 58. You are applying the scattergraph method and find that the regression line you have drawn passes through a data point with the following coordinates: 7,500 units and $10,000. The regression line passes through the Y axis at the $4,000 point. Which of the following is the cost formula that represents the slope of this line? A) Y=$4,000+$1.25X B) Y=$4,000+$0.80X C) Y=$10,000+$1.33X D) None of the above is true Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:2 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($10,000 $4,000) (7,500 0) = $0.80 Since the regression line passes through the Y axis at the $4,000 point, the $4,000 represents the fixed costs. Therefore, the cost formula would be Y=$4,000+$0.80X. 59. Wright Company has observed that at an activity level of 5,000 units the cost for maintenance is $6,500, and at 10,000 units the cost for maintenance is $9,000. Using the high-low method, the cost formula for maintenance is: A) $4,000 plus $.50 per unit B) $3,000 plus $.60 per unit C) $.90 per unit D) $1.30 per unit Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($9,000 $6,500) (10,000 5,000) = $0.50 Fixed cost element = Total cost Variable cost element = $9,000 ($0.50 10,000) = $4,000 Therefore, the cost formula for total maintenance cost is $4,000 per period plus $0.50 per unit, or Y = $4,000 + $0.50X. 60. Jackson, Inc., is preparing a budget for next year and requires a breakdown of the cost of steam used in its factory into fixed and variable components. The following data on the cost of steam used and direct labor hours worked are available for the last six months: Cost of SteamDirect Labor-HoursJuly $15,8503,000 August 13,4002,050 September 16,3702,900 October 19,8003,650 November 17,6002,670 December 18,5002,650Total $101,52016,920 If Jackson uses the high-low method of analysis, the estimated variable cost of steam per direct labor hour would be: A) $4.00 B) $5.42 C) $5.82 D) $6.00 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium Source:CPA,adapted Solution: Variable cost = Change in cost Change in activity = ($19,800 $13,400) (3,650 2,050) = $4.00 61. Shown below are units produced and total manufacturing costs for the past four months at Minga Manufacturing Corporation: Units ProducedTotal CostJul 120$446,000Aug 150$508,000Sep 180$668,000Oct 160$574,000 What is Minga's cost formula for total manufacturing cost under the high-low method? A) Y = $2,000 + $3,700X B) Y = $3,700 + $2,000X C) Y = $14,000 + $3,600X D) Y = $62,000 + $3,200X Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium Solution: Variable cost = Change in cost Change in activity = ($668,000 $446,000) (180 120) = $3,700 Fixed cost element = Total cost Variable cost element = $668,000 ($3,700 180) = $2,000 Therefore, the cost formula for total cost is $2,000 per period plus $3,700 per unit, or Y = $2,000 + $3,700X. 62. A consulting company would like to develop a method of predicting its total costs in a period. The following past costs have been recorded by the company in two periods: Number of client-hours 420515Total cost $82,200$90,275 The best estimate of the cost formula for the company (where X is the number of client-hours) is: A) Y = $46,500 + $85 X B) Y = $42,000 + $95 X C) Y = $46,500 $85 X D) Y = $51,500 $95 X Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Source:CIMA,adapted Solution: Variable cost = Change in cost Change in activity = ($90,275 $82,200) (515 420) = $85 Fixed cost element = Total cost Variable cost element = $90,275 ($85 515) = $46,500 Therefore, the cost formula for total cost is $46,500 per period plus $85 per client-hour, or Y = $46,500 + $85X. 63. Electrical costs at one of Finfrock Corporation's factories are listed below: Machine-HoursElectrical CostMarch 3,642$40,537April 3,616$40,319May 3,667$40,706June 3,634$40,462July 3,665$40,703August 3,659$40,680September 3,644$40,547October 3,612$40,268November 3,624$40,364 Management believes that electrical cost is a mixed cost that depends on machine-hours. Using the high-low method to estimate the variable and fixed components of this cost, these estimates would be closest to: A) $7.96 per machine-hour; $11,517 per month B) $11.13 per machine-hour; $40,510 per month C) $9.61 per machine-hour; $5,533 per month D) $0.13 per machine-hour; $40,246 per month Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($40,706 " $40,268) (3,667 " 3,612) = $7.96 Fixed cost element = Total cost " Variable cost element = $40,706 " ($7.96 3,667) = $11,517 Therefore, the cost formula for total electrical cost is $11,517 per period plus $7.96 per machine-hour, or Y = $11,517 + $7.96X 64. Maintenance costs at a Straiton Corporation factory are listed below: Machine-HoursMaintenance CostMarch 3,627$54,384April 3,588$53,980May 3,637$54,453June 3,638$54,491July 3,572$53,843August 3,611$54,196September 3,644$54,550October 3,609$54,181November 3,669$54,767 Management believes that maintenance cost is a mixed cost that depends on machine-hours. Using the high-low method to estimate the variable and fixed components of this cost, these estimates would be closest to: A) $0.10 per machine-hour; $54,382 per month B) $15.00 per machine-hour; $54,316 per month C) $9.12 per machine-hour; $21,309 per month D) $9.53 per machine-hour; $19,801 per month Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($54,767 " $53,843) (3,669 " 3,572) = $9.53 Fixed cost element = Total cost " Variable cost element = $54,767 " ($9.53 3,669) = $19,801 Therefore, the cost formula for total maintenance cost is $19,801 per period plus $9.53 per machine-hour, or Y = $19,801 + $9.53X 65. Supply costs at Coulthard Corporation's chain of gyms are listed below: Client-VisitsSupply CostMarch 12,855$23,598April 12,283$23,278May 13,104$23,742June 12,850$23,607July 12,493$23,415August 12,794$23,562September 12,686$23,496October 12,765$23,541November 13,018$23,687 Management believes that supply cost is a mixed cost that depends on client-visits. Using the high-low method to estimate the variable and fixed components of this cost, those estimates would be closest to: A) $1.85 per client-visit; $23,547 per month B) $1.77 per client-visit; $557 per month C) $0.55 per client-visit; $16,579 per month D) $0.57 per client-visit; $16,273 per month Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($23,742 " $23,278) (13,104 " 12,283) = $0.57 Fixed cost element = Total cost " Variable cost element = $23,742 " ($0.57 13,104) = $16,273 Therefore, the cost formula for total maintenance cost is $16,273 per period plus $0.57 per client visit, or Y = $16,273 + $0.57X 66. A jewelry manufacturer incurred the following costs: 15,000 units produced with costs of $557,500, and 5,000 units produced with costs of $292,500. Which cost formula would you estimate using the high-low method? A) Y=$265,000+$37.17X B) Y=$160,000+$17.67X C) Y=$265,000+$58.50X D) Y=$160,000+$26.50X Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($557,500 " $292,500) (15,000 " 5,000) = $26.50 Fixed cost element = Total cost " Variable cost element = $557,500 " ($26.50 15,000) = $160,000 Therefore, the cost formula for total utility cost is $160,000 per period plus $26.50 per unit, or Y = $160,000 + $26.50X 67. Sales for a retail store were $250,000. Net operating income totaled $30,000 and cost of goods sold was $110,000. If the contribution margin was $100,000, total variable selling and administrative expenses must have been: A) $40,000 B) $100,000 C) $70,000 D) $150,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Hard Solution: Sales $250,000Variable cost of goods sold $110,000Variable selling and administrative expenses ??Contribution margin $100,000 To solve this problem, it must be worked backwards. First, calculate what total variable expenses must be by subtracting the contribution margin from sales ($250,000 " $100,000 = $150,000). Of the total variable expenses, $110,000 is given in the problem as the variable cost of goods sold, so we would have: Variable selling and administrative expenses = $150,000 " $110,000 = $40,000. 68. Glory Company's gross margin exceeded its contribution margin by $25,000. If sales totaled $175,000 when net operating income equaled $20,000 and total selling and administrative expenses equaled $55,000, then the contribution margin equaled: A) $75,000 B) $80,000 C) $30,000 D) $50,000 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Hard Solution: Partial traditional income statement:Gross margin $?Less selling and administrative expenses 55,000Net operating income $20,000 Solving backwards, gross margin is $20,000 + $55,000 = $75,000. Since the information given in the problem states that the gross margin exceeds the contribution margin by $25,000, the contribution margin must be $75,000 " $25,000 = $50,000. 69. Kramer Company is a retailer. At a sales level of $450,000, Kramer Company's gross margin is $90,000 less than its contribution margin, its net operating income is $30,000, and its selling and administrative expenses total $140,000. The company's total fixed expenses are: A) $360,000 B) $230,000 C) $190,000 D) $280,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Hard Solution: Sales $450,000Cost of goods sold ($450,000 " $170,000) 280,000Gross margin ($140,000 + $30,000 170,000Selling and administrative expenses 140,000Net operating income $30,000 Since the gross margin is $90,000 less than the contribution margin, the contribution margin is $170,000 + $90,000, or $260,000. Sales $450,000Variable expenses ($450,000 " $260,000) 190,000Contribution margin 260,000Fixed expenses ($260,000 " $30,000) 230,000Net operating income $30,000 70. Gudwill Corporation, a manufacturing company, has provided the following financial data for April: Sales $340,000Variable production expense $43,000Variable selling expense $21,000Variable administrative expense $33,000Fixed production expense $62,000Fixed selling expense $67,000Fixed administrative expense $88,000 The company had no beginning or ending inventories. The contribution margin for April was: A) $243,000 B) $235,000 C) $26,000 D) $123,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Easy Solution: Sales $340,000Less variable expenses:Variable production expense 43,000Variable selling expense 21,000Variable administrative expense 33,000Contribution margin $243,000 71. The management of Bushovisky Corporation, a manufacturing company, has provided the following financial data for January: Sales $230,000Variable production expense $31,000Fixed production expense $47,000Variable selling expense $19,000Fixed selling expense $27,000Variable administrative expense $26,000Fixed administrative expense $65,000 The contribution margin for January was: A) $15,000 B) $152,000 C) $91,000 D) $154,000 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Easy Solution: Sales $230,000Less variable expenses:Variable production expense 31,000Variable selling expense 19,000Variable administrative expense  26,000Contribution margin $154,000 72. The management of Gilmartin Corporation, a manufacturing company, has provided the following data for February: Sales $550,000Variable production expense $104,000Fixed production expense $122,000Variable selling expense $24,000Fixed selling expense $102,000Variable administrative expense $56,000Fixed administrative expense $116,000 The contribution margin for February was: A) $366,000 B) $210,000 C) $26,000 D) $324,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Easy Solution: Sales $550,000Less variable expenses:Variable production expense 104,000Variable selling expense 24,000Variable administrative expense  56,000Contribution margin $366,000 73. Stuart Company is a merchandising company. During the next month, the company expects to sell 450 units. The company has the following revenue and cost structure: Selling price per unit $230Cost per unit $120Sales commission 12% of salesAdvertising expense $18,000 per monthAdministrative expense $32,500 per month What is the expected contribution margin next month? A) $66,420 B) $37,080 C) $50,500 D) $53,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Medium Solution: Sales ($230 450) $103,500Less variable expenses:Variable production expense ($120 450) 54,000Sales commissions (12% $103,500)  12,420Contribution margin $ 37,080 74. Cranbrook Company has the following data for the month of March: Sales $30,000Fixed manufacturing overhead $5,500Direct labor $7,250Fixed selling expense $4,625Variable manufacturing overhead $4,100Variable administrative expense $4,800Direct materials $5,150Fixed administrative expense $4,450Variable selling expense $4,975 Assume that direct labor is variable and all units are produced and sold in the same month. What was the total contribution margin in March for Cranbrook Company? A) $3,725 B) $8,875 C) $15,425 D) $16,125 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Medium Solution: Sales $30,000Less variable expenses:Direct materials 5,150Direct labor 7,250Variable manufacturing overhead 4,100Variable administrative expense 4,800Variable selling expense  4,975Contribution margin $ 3,725 75. The management of Dinky Tree Trimming believes that the number of trees trimmed each month is an appropriate activity measure for total operating cost. Shown below are the number of trees trimmed and operating costs in each of the last three months: Trees TrimmedOperating CostMarch 12$2,600April 18$2,990May 20$3,250 What is Dinky's cost formula for monthly operating cost using the least-squares regression method? A) Y = $478.40 + $176.80X B) Y = $1,625 + $81.25X C) Y = $1,655 + $77.50X D) Y = $8,840 + $176.80X Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard Solution: The solution using Microsoft Excel functions is: slope = $77.50 per tree intercept = $1,655 per month 76. Your boss would like you to estimate the fixed and variable components of a particular cost. Actual data for this cost over four recent periods appear below: ActivityCostPeriod 1 26$269Period 2 29$285Period 3 25$256Period 4 24$254 Using the least-squares regression method, what is the cost formula for this cost? A) Y = $0.00 + $10.23X B) Y = $97.00 + $6.50X C) Y = $91.40 + $6.72X D) Y = $99.10 + $5.11X Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard Solution: The solution using Microsoft Excel functions is: slope = $6.50 per activity unit intercept = $97.00 per period 77. Seifer Inc.'s inspection costs are listed below: Units ProducedInspection CostsApril 119$8,558May 117$8,535June 113$8,415July 125$8,736August 152$9,357September 108$8,320October 120$8,603November 192$10,337 Management believes that inspection cost is a mixed cost that depends on the number of units produced. Using the least-squares regression method, the estimates of the variable and fixed components of inspection cost would be closest to: A) $24.08 per unit plus $5,709 per month B) $67.74 per unit plus $8,858 per month C) $24.37 per unit plus $5,658 per month D) $24.01 per unit plus $5,727 per month Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard Solution: The solution using Microsoft Excel functions is: slope = $24.08 per unit intercept = $5,709 per month 78. The management of Hamano Corporation would like for you to analyze their repair costs, which are listed below: Machine-HoursRepair CostsApril 4,459$98,523May 4,426$98,296June 4,493$98,781July 4,417$98,207August 4,432$98,349September 4,446$98,420October 4,489$98,749November 4,475$98,654 Management believes that repair cost is a mixed cost that depends on the number of machine-hours. Using the least-squares regression method, the estimates of the variable and fixed components of repair cost would be closest to: A) $22.11 per machine-hour plus $98,497 per month B) $7.37 per machine-hour plus $65,670 per month C) $8.19 per machine-hour plus $62,015 per month D) $7.55 per machine-hour plus $64,859 per month Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard Solution: The solution using Microsoft Excel functions is: slope = $7.37 per machine-hour intercept = $65,670 per month Use the following to answer questions 79-81: Callaghan Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $138.20 per unit. Sales volume (units) 6,0007,000Cost of sales $499,200$582,400Selling and administrative costs $285,600$303,800 79. The best estimate of the total monthly fixed cost is: A) $176,400 B) $835,500 C) $784,800 D) $886,200 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: Variable component of cost of goods sold: Variable cost = Change in costs/Change in units Variable cost = ($582,400 " $499,200)/(7,000 " 6,000) Variable cost = $83.20 Fixed cost: High volume: $582,400 " $83.20 7,000 = $0 Low volume: $499,200 " $83.20 6,000 = $0 Variable component of selling and administrative expenses: Variable cost = Change in costs/Change in units Variable cost = ($303,800 " $285,600)/(7,000 " 6,000) Variable cost = $18.20 Fixed cost: High volume: $303,800 " $18.20 7,000 = $176,400 Low volume: $285,600 " $18.20 6,000 = $176,400 Total variable cost per unit: $83.20 + $18.20 = $101.40 Total fixed cost: $0 + $176,400 = $176,400 80. The best estimate of the total variable cost per unit is: A) $83.20 B) $126.60 C) $101.40 D) $130.80 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: Variable component of cost of goods sold: Variable cost = Change in costs/Change in units Variable cost = ($582,400 " $499,200)/(7,000 " 6,000) Variable cost = $83.20 Fixed cost: High volume: $582,400 " $83.20 7,000 = $0 Low volume: $499,200 " $83.20 6,000 = $0 Variable component of selling and administrative expenses: Variable cost = Change in costs/Change in units Variable cost = ($303,800 " $285,600)/(7,000 " 6,000) Variable cost = $18.20 Fixed cost: High volume: $303,800 " $18.20 7,000 = $176,400 Low volume: $285,600 " $18.20 6,000 = $176,400 Total variable cost per unit: $83.20 + $18.20 = $101.40 Total fixed cost: $0 + $176,400 = $176,400 81. The best estimate of the total contribution margin when 6,300 units are sold is: A) $73,080 B) $231,840 C) $46,620 D) $346,500 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3,4 Level:Medium Solution: Variable component of cost of goods sold: Variable cost = Change in costs/Change in units Variable cost = ($582,400 " $499,200)/(7,000 " 6,000) Variable cost = $83.20 Fixed cost: High volume: $582,400 " $83.20 7,000 = $0 Low volume: $499,200 " $83.20 6,000 = $0 Variable component of selling and administrative expenses: Variable cost = Change in costs/Change in units Variable cost = ($303,800 " $285,600)/(7,000 " 6,000) Variable cost = $18.20 Fixed cost: High volume: $303,800 " $18.20 7,000 = $176,400 Low volume: $285,600 " $18.20 6,000 = $176,400 Total variable cost per unit: $83.20 + $18.20 = $101.40 Total fixed cost: $0 + $176,400 = $176,400 Sales revenue ($138.20 6,300) $870,660Variable expenses:Variable cost of goods sold ($83.20 6,300) $524,160Variable selling and administrative expense ($18.20 6,300) 114,660638,820Contribution margin $231,840 Use the following to answer questions 82-84: Comparative income statements for Boggs Sports Equipment Company for the last two months are presented below: JulyAugustSales in units 11,00010,000Sales $165,000$150,000Cost of goods sold 72,60066,000Gross margin 92,40084,000Selling and administrative expenses:Rent 12,00012,000Sales commissions 13,20012,000Maintenance expenses 13,50013,000Clerical expense 16,00015,000Total selling and administrative expenses 54,70052,000Net operating income $37,700$32,000 All of the company's costs are either fixed, variable, or a mixture of the two (i.e., mixed). Assume that the relevant range includes all of the activity levels mentioned in this problem. 82. Which of the selling and administrative expenses of the company is variable? A) Rent B) Sales Commissions C) Maintenance Expense D) Clerical Expense Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy 83. The total monthly fixed cost for Boggs Sporting Equipment Company is: A) $12,000 B) $22,500 C) $25,000 D) $40,000 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: Variable component of sales commissions: Variable cost = Change in costs/Change in units Variable cost = ($13,200 " $12,000)/(11,000 " 10,000) Variable cost = $1.20 Fixed cost of sales commissions: High volume: $13,200 " $1.20 11,000 = $0 (answer will be zero fixed costs, because these sales commissions are variable, not mixed) Low volume: $12,000 " $1.20 10,000 = $0 Variable component of maintenance expenses: Variable cost = Change in costs/Change in units Variable cost = ($13,500 " $13,000)/(11,000 " 10,000) Variable cost = $0.50 Fixed cost of maintenance expenses: High volume: $13,500 " $0.50 11,000 = $8,000 Low volume: $13,000 " $0.50 10,000 = $8,000 Variable component of clerical expense: Variable cost = Change in costs/Change in units Variable cost = ($16,000 " $15,000)/(11,000 " 10,000) Variable cost = $1.00 Fixed cost of clerical expense: High volume: $16,000 " $1.00 11,000 = $5,000 Low volume: $15,000 " $1.00 10,000 = $5,000 Total variable cost per unit: $1.20 + $0.50 + $1.00 = $2.70 Total fixed cost: $0 + $8,000 + $5,000 + $12,000* = $25,000 *Rent 84. If sales are projected to be 8,000 units in September, total expected selling and administrative expenses would be: A) $49,300 B) $41,600 C) $44,750 D) $46,600 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Medium Solution: Variable component of sales commissions: Variable cost = Change in costs/Change in units Variable cost = ($13,200 " $12,000)/(11,000 " 10,000) Variable cost = $1.20 Fixed cost of sales commissions: High volume: $13,200 " $1.20 11,000 = $0 (answer will be zero fixed costs, because these sales commissions are variable, not mixed) Low volume: $12,000 " $1.20 10,000 = $0 Variable component of maintenance expenses: Variable cost = Change in costs/Change in units Variable cost = ($13,500 " $13,000)/(11,000 " 10,000) Variable cost = $0.50 Fixed cost of maintenance expenses: High volume: $13,500 " $0.50 11,000 = $8,000 Low volume: $13,000 " $0.50 10,000 = $8,000 Variable component of clerical expense: Variable cost = Change in costs/Change in units Variable cost = ($16,000 " $15,000)/(11,000 " 10,000) Variable cost = $1.00 Fixed cost of clerical expense: High volume: $16,000 " $1.00 11,000 = $5,000 Low volume: $15,000 " $1.00 10,000 = $5,000 Total variable cost per unit: $1.20 + $0.50 + $1.00 = $2.70 Total fixed cost: $0 + $8,000 + $5,000 + $12,000* = $25,000 *Rent Use the following to answer questions 85-87: The following production and average cost data for two levels of monthly production volume have been supplied by a company that produces a single product: Production volume 2,000 units5,000 unitsDirect materials $75.70 per unit$75.70 per unitDirect labor $28.40 per unit$28.40 per unitManufacturing overhead $113.60 per unit$58.10 per unit 85. The best estimate of the total monthly fixed manufacturing cost is: A) $227,200 B) $185,000 C) $435,400 D) $290,500 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 5,000$58.10$290,500Low activity level 2,000$113.60$227,200 Variable manufacturing overhead cost = Change in cost Change in activity = ($290,500 " $227,200) (5,000  2,000) = $21.10 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $290,500 " ($21.10 5,000) = $185,000 86. The best estimate of the total variable manufacturing cost per unit is: A) $21.10 B) $125.20 C) $104.10 D) $75.70 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 5,000$58.10$290,500Low activity level 2,000$113.60$227,200 Variable manufacturing overhead cost = Change in cost Change in activity = ($290,500 " $227,200) (5,000  2,000) = $21.10 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $290,500 " ($21.20 5,000) = $185,000 Total variable manufacturing cost per unit = (Direct materials + Direct labor + Manufacturing overhead) = $75.70 + $28.40 + $21.10 = $125.20 87. The best estimate of the total cost to manufacture 2,200 units is closest to: A) $356,840 B) $460,440 C) $417,890 D) $478,940 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard Solution: To calculate the variable manufacturing cost per unit: Production Volume (Units)Average Cost per UnitTotal Manufacturing Overhead Cost (units average cost per unit)High activity level 5,000$58.10$290,500Low activity level 2,000$113.60$227,200 Variable manufacturing overhead cost = Change in cost Change in activity = ($290,500 " $227,200) (5,000  2,000) = $21.10 Fixed cost element of manufacturing overhead = Total cost " Variable cost element = $290,500 " ($21.10 5,000) = $185,000 Total variable manufacturing cost per unit = (Direct materials + Direct labor + Manufacturing overhead) = $75.70 + $28.40 + $21.10 = $125.20 Y = $185,000 + $125.20(2,200) Y = $460,440 Use the following to answer questions 88-91: Gasson Company is a merchandising firm. Next month the company expects to sell 800 units. The following data describe the company's revenue and cost structure: Selling price per unit $40Sales commission 5%Purchase price (cost) per unit $18Advertising expense $4,000 per monthAdministrative expense $4,500 per month plus 15% of sales Assume that all activity mentioned in this problem is within the relevant range. 88. The expected gross margin next month is: A) $17,600 B) $11,200 C) $14,400 D) $16,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,4 Level:Medium Solution: Sales $32,000Cost of goods sold  14,400Gross margin $17,600 89. The expected total administrative expense next month is: A) $4,800 B) $13,300 C) $9,300 D) $14,900 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,4 Level:Easy Solution: Fixed administrative expenses (given) $4,500Variable administrative expenses (15% $32,000*)  4,800Total administrative expenses $9,300*$40 800 = $32,000 90. The expected contribution margin next month is: A) $17,600 B) $11,200 C) $14,400 D) $16,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,4 Level:Medium Solution: Sales ($40 800) $32,000Variable expenses:Cost of goods sold ($18 800) $14,400Sales commissions (5% $32,000) 1,600Administrative (15% $32,000)  4,800 20,800Contribution margin $11,200 91. The expected net operating income next month is: A) $7,500 B) $5,100 C) $2,700 D) $11,200 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,4 Level:Medium Solution: Sales ($40 800) $32,000Variable expenses:Cost of goods sold ($18 800) $14,400Sales commissions (5% $32,000) 1,600Administrative (15% $32,000)  4,80020,800Contribution margin 11,200Fixed expenses:Advertising expense 4,000Administrative 4,5008,500Net operating income $2,700 Use the following to answer questions 92-94: In the O'Donnell Manufacturing Company, at an activity level of 80,000 machine hours, total overhead costs were $223,000. Of this amount, utilities were $48,000 (all variable) and depreciation was $60,000 (all fixed). The balance of the overhead cost consisted of maintenance cost (mixed). At 100,000 machine hours, maintenance costs were $130,000. Assume that all of the activity levels mentioned in this problem are within the relevant range. 92. The variable cost for maintenance per machine hour is: A) $1.30 B) $1.44 C) $0.75 D) $1.35 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Hard Solution: Variable maintenance cost = Change in cost Change in activity = ($130,000 $115,000) (100,000 80,000) = $0.75 93. The total fixed overhead cost for O'Donnell is: A) $115,000 B) $130,000 C) $60,000 D) $55,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Hard Solution: Variable maintenance cost = Change in cost Change in activity = ($130,000 " $115,000) (100,000 " 80,000) = $0.75 Fixed cost element of maintenance cost = Total cost " Variable cost element = $115,000 " ($0.75 80,000) = $55,000 Total fixed overhead cost will be the total of the fixed maintenance cost and the fixed depreciation cost, or $55,000 + $60,000 = $115,000 94. If 110,000 machine hours of activity are projected for next period, total expected overhead cost would be: A) $256,000 B) $263,500 C) $306,625 D) $242,500 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Hard Solution: Variable maintenance cost = Change in cost Change in activity = ($130,000 " $115,000) (100,000 " 80,000) = $0.75 Fixed cost element of maintenance cost = Total cost " Variable cost element = $115,000 " ($0.75 80,000) = $55,000 Total fixed overhead cost will be the total of the fixed maintenance cost and the fixed depreciation cost, or $55,000 + $60,000 = $115,000 Variable utilities cost per machine hour = $48,000 80,000 = $0.60 Total variable cost per machine hour is the total of the variable utilities cost per machine hour and the variable maintenance cost per machine hour, or $0.60 + $0.75 = $1.35 Y = $115,000 + $1.35 (110,000) Y = $263,500 Use the following to answer questions 95-96: Oerther Corporation reports that at an activity level of 5,000 units, its total variable cost is $131,750 and its total fixed cost is $31,200. 95. What would be the total variable cost at an activity level of 5,200 units? Assume that this level of activity is within the relevant range. A) $137,020 B) $131,750 C) $162,950 D) $32,448 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Variable cost per unit: $131,750 5,000= $26.35 Total variable cost = 5,200 $26.35 = $137,020 96. What would be the average fixed cost per unit at an activity level of 5,200 units? Assume that this level of activity is within the relevant range. A) $6.24 B) $6.00 C) $14.94 D) $32.59 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Average fixed cost per unit = Total fixed costs total units Average fixed cost per unit = $31,200 5,200 = $6.00 Use the following to answer questions 97-98: At an activity level of 9,000 machine-hours in a month, Moffatt Corporation's total variable maintenance cost is $390,240 and its total fixed maintenance cost is $368,280. 97. What would be the total variable maintenance cost at an activity level of 9,300 machine-hours in a month? Assume that this level of activity is within the relevant range. A) $758,520 B) $403,248 C) $390,240 D) $380,556 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Variable cost per unit: $390,240 9,000 hours = $43.36 per hour Total variable cost = 9,300 $43.36 = $403,248 98. What would be the average fixed maintenance cost per unit at an activity level of 9,300 units in a month? Assume that this level of activity is within the relevant range. A) $40.92 B) $84.28 C) $39.60 D) $54.93 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Average fixed cost per unit = Total fixed costs total units Average fixed cost per unit = $368,280 9,300 = $39.60 Use the following to answer questions 99-100: Schuler Inc. reports that at an activity level of 2,100 machine-hours in a month, its total variable inspection cost is $69,846 and its total fixed inspection cost is $9,072. 99. What would be the average fixed inspection cost per unit at an activity level of 2,400 units in a month? Assume that this level of activity is within the relevant range. A) $37.58 B) $4.32 C) $15.23 D) $3.78 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: Total fixed costs total units = Average fixed cost per unit $9,072 2,400 units = $3.78 per unit 100. What would be the total variable inspection cost at an activity level of 2,400 machine-hours in a month? Assume that this level of activity is within the relevant range. A) $78,918 B) $69,846 C) $79,824 D) $10,368 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy Solution: First, calculate the variable inspection cost per hour by: Total variable inspection costs total machine hours = variable inspection cost per unit $69,846 2,100 machine-hours = $33.26 per machine-hour Next, calculate the total variable inspection costs by: Total variable inspection costs @ 2,400 machine-hours = $33.26 2,400 = $79,824 Use the following to answer questions 101-104: Johnson Company has provided the following data for the first five months of the year: Machine HoursLubrication CostJanuary 120$750February 160$800March 200$870April 150$790May 170$840 101. Using the high-low method of analysis, the estimated variable lubrication cost per machine hour is closest to: A) $1.40 B) $1.25 C) $0.67 D) $1.50 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium Solution: Variable cost = Change in cost Change in activity = ($870 $750) (200 120) = $1.50 102. Using the high-low method of analysis, the estimated monthly fixed component of lubrication cost is closest to: A) $570 B) $560 C) $585 D) $565 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium Solution: Variable cost = Change in cost Change in activity = ($870 " $750) (200 " 120) = $1.50 Fixed cost element = Total cost " Variable cost element = $870 " ($1.50 200) = $570 103. Using the least-squares regression method of analysis, the estimated variable lubrication cost per machine hour is closest to: A) $0.80 B) $1.56 C) $1.40 D) $1.28 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard Solution: The solution using Microsoft Excel functions is: slope = $1.56 per machine-hour 104. Using the least-squares regression method of analysis, the estimated monthly fixed component of lubrication cost is closest to: A) $561 B) $580 C) $525 D) $572 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard Solution: The solution using Microsoft Excel functions is: intercept = $561 per month Use the following to answer questions 105-106: Wilson Company's activity for the first six of the current year is as follows: MonthMachine HoursElectrical CostJanuary 2,000$1,560February 3,000$2,200March 2,400$1,750April 1,900$1,520May 1,800$1,480June 2,100$1,600 105. Using the high-low method, the variable cost per machine hour would be: A) $0.67 B) $0.64 C) $0.40 D) $0.60 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium Solution: Variable cost = Change in cost Change in activity = ($2,200 $1,480) (3,000 1,800) = $0.60 106. Using the high-low method, the fixed portion of the electrical cost each month would be: A) $400 B) $760 C) $280 D) $190 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium Solution: Variable cost = Change in cost Change in activity = ($2,200 " $1,480) (3,000 " 1,800) = $0.60 Fixed cost element = Total cost " Variable cost element = $2,200 " ($0.60 3,000) = $400 Use the following to answer questions 107-108: Electrical costs at one of Rome Corporation's factories are listed below: Machine-HoursElectrical CostMarch 458$1,007April 423$934May 440$979June 409$902July 426$952August 372$822September 414$926October 431$949November 468$1,025 Management believes that electrical cost is a mixed cost that depends on machine-hours. 107. Using the high-low method, the estimate of the variable component of electrical cost per machine-hour is closest to: A) $2.11 B) $1.80 C) $2.21 D) $0.47 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($1,025 $822) (468 372) = $2.11 108. Using the high-low method, the estimate of the fixed component of electrical cost per month is closest to: A) $822 B) $743 C) $38 D) $944 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($1,025 " $822) (468 " 372) = $2.11 Fixed cost element = Total cost " Variable cost element = $1,025 " ($2.11 468) = $37.52 = $38 (rounded) Use the following to answer questions 109-110: Inspection costs at one of Ratulowski Corporation's factories are listed below: Units ProducedInspection CostApril 777$10,176May 807$10,404June 798$10,355July 835$10,665August 822$10,542September 795$10,313October 805$10,409November 853$10,795December 796$10,310 Management believes that inspection cost is a mixed cost that depends on units produced. 109. Using the high-low method, the estimate of the variable component of inspection cost per unit produced is closest to: A) $8.14 B) $7.05 C) $0.12 D) $12.89 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($10,795 $10,176) (853 777) = $8.14 110. Using the high-low method, the estimate of the fixed component of inspection cost per month is closest to: A) $10,344 B) $10,441 C) $3,852 D) $10,176 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($10,795 " $10,176) (853 " 777) = $8.14 Fixed cost element = Total cost " Variable cost element = $10,795 " ($8.14 853) = $3,851.58 = $3,852 (rounded) Use the following to answer questions 111-112: Wuensch Inc., an escrow agent, has provided the following data concerning its office expenses: Escrows CompletedOffice ExpensesApril 53$7,427May 94$9,201June 37$6,769July 87$8,902August 40$6,875September 38$6,797October 82$8,681November 35$6,678December 62$7,836 Management believes that office expense is a mixed cost that depends on the number of escrows completed. Note: Real estate purchases usually involve the services of an escrow agent that holds funds and prepares documents to complete the transaction. 111. Using the high-low method, the estimate of the variable component of office expense per escrow completed is closest to: A) $45.44 B) $42.76 C) $88.22 D) $131.00 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($9,201 $6,678) (94 35) = $42.76 112. Using the high-low method, the estimate of the fixed component of office expense per month is closest to: A) $7,685 B) $7,182 C) $6,678 D) $5,182 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy Solution: Variable cost = Change in cost Change in activity = ($9,201 " $6,678) (94 " 35) = $42.76 Fixed cost element = Total cost " Variable cost element = $9,201 " ($42.76 94) = $5,181.56 = $5,182 (rounded) Use the following to answer questions 113-114: The following information has been provided by the Evans Retail Stores, Inc., for the first quarter of the year: Sales $350,000Variable selling expense $35,000Fixed selling expenses $25,000Cost of goods sold $160,000Fixed administrative expenses $55,000Variable administrative expenses $15,000 113. The gross margin of Evans Retail Stores, Inc. for the first quarter is: A) $210,000 B) $140,000 C) $220,000 D) $190,000 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $350,000Cost of goods sold 160,000Gross margin 190,000 114. The contribution margin of Evans Retail Stores, Inc. for the first quarter is: A) $300,000 B) $140,000 C) $210,000 D) $190,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $350,000Variable expenses:Cost of goods sold $160,000Selling expense 35,000Administrative expense 15,000210,000Contribution margin $140,000 Use the following to answer questions 115-117: An income statement for Crandall's Bookstore for the first quarter of the current year is presented below: Sales $800,000Cost of goods sold 560,000Gross margin 240,000Selling and administrative expenses:Selling $98,000Administrative 98,000196,000Net operating income $44,000 On average, a book sells for $50. Variable selling expenses are $5.50 per book, with the remaining selling expenses being fixed. The variable administrative expenses are 3% of sales, with the remainder being fixed. 115. The contribution margin for Crandall's Bookstore for the first quarter is: A) $688,000 B) $128,000 C) $152,000 D) $240,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Hard Solution: Sales $800,000Variable expenses:Cost of goods sold $560,000Administrative (3% $800,000) 24,000Selling expense ($5.50 16,000*) 88,000 672,000Contribution margin $128,000* $800,000 $50 average price per unit = 16,000 units sold 116. The net operating income using the contribution approach for the first quarter is: A) $240,000 B) $152,000 C) $44,000 D) $128,000 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Medium Solution: Sales $800,000Variable expenses:Cost of goods sold $560,000Administrative (3% $800,000) 24,000Selling expense ($5.50 16,000*) 88,000672,000Contribution margin 128,000Fixed expenses:Administrative expense ($98,000 " $24,000) 74,000Selling expense ($98,000 " $88,000) 10,00084,000Net operating income $44,000* $800,000 $50 average price per unit = 16,000 units sold 117. The cost formula for selling and administrative expenses with  X equal to the number of books sold is: A) Y = $84,000 + $35X B) Y = $84,000 + $42X C) Y = $98,000 + $35X D) Y = $98,000 + $42X Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:4 Level:Hard Solution: Sales $800,000Variable expenses:Cost of goods sold $560,000Administrative (3% $800,000) 24,000Selling expense ($5.50 16,000*) 88,000672,000Contribution margin 128,000Fixed expenses:Administrative expense ($98,000 " $24,000) 74,000Selling expense ($98,000 " $88,000) 10,00084,000Net operating income $44,000* $800,000 $50 average sales price = 16,000 units sold Total variable cost per unit = $672,000 16,000 units = $42 per unit Total fixed costs = $10,000 + $74,000 = $84,000 Y = $84,000 + $42X Use the following to answer questions 118-119: In December, Barkes Corporation, a manufacturing company, reported the following financial data: Sales $270,000Variable production expense $27,000Fixed production expense $42,000Variable selling expense $28,000Fixed selling expense $43,000Variable administrative expense $34,000Fixed administrative expense $64,000 The company had no beginning or ending inventories. 118. The contribution margin for December was: A) $201,000 B) $181,000 C) $32,000 D) $121,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $270,000Variable expenses:Production expense $27,000Selling expense 28,000Administrative expense 34,00089,000Contribution margin $181,000 119. The gross margin for December was: A) $121,000 B) $32,000 C) $181,000 D) $201,000 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $270,000Cost of goods sold ($27,000 + $42,000)  69,000Gross margin $201,000 Use the following to answer questions 120-121: The management of Edrington Corporation, a manufacturing company, would like your help in contrasting the traditional and contribution approaches to the income statement. The company has provided the following financial data for April: Sales $280,000Variable production expense $30,000Fixed production expense $57,000Variable selling expense $27,000Fixed selling expense $48,000Variable administrative expense $34,000Fixed administrative expense $73,000 The company had no beginning or ending inventories. 120. The gross margin for April was: A) $193,000 B) $11,000 C) $102,000 D) $189,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $280,000Cost of goods sold ($30,000 + $57,000) 87,000Gross margin $193,000 121. The contribution margin for April was: A) $102,000 B) $189,000 C) $11,000 D) $193,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $280,000Variable expenses:Cost of goods sold $30,000Selling expense 27,000Administrative expense 34,00091,000Contribution margin $189,000 Use the following to answer questions 122-123: Monsivais Corporation, a manufacturing company, has provided the following financial data for February: Sales $470,000Variable production expense $81,000Variable selling expense $11,000Variable administrative expense $40,000Fixed production expense $86,000Fixed selling expense $73,000Fixed administrative expense $139,000 The company had no beginning or ending inventories. 122. The gross margin for February was: A) $338,000 B) $303,000 C) $172,000 D) $40,000 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $470,000Cost of goods sold ($81,000 + $86,000)  167,000Gross margin $303,000 123. The contribution margin for February was: A) $338,000 B) $303,000 C) $172,000 D) $40,000 Ans:A AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy Solution: Sales $470,000Variable expenses:Cost of goods sold $81,000Selling expense 11,000Administrative expense 40,000132,000Contribution margin $338,000 Use the following to answer questions 124-125: (Appendix 5A) Lacourse Inc.'s inspection costs are listed below: Units ProducedInspection CostsJanuary 647$15,309February 724$15,965March 694$15,715April 645$15,271May 696$15,745June 665$15,442July 718$15,933August 699$15,739 Management believes that inspection cost is a mixed cost that depends on units produced. 124. Using the least-squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to: A) $22.80 B) $8.82 C) $8.27 D) $8.78 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:5 Level:Medium Solution: The solution using Microsoft Excel functions is: slope = $8.82 per unit produced 125. Using the least-squares regression method, the estimate of the fixed component of inspection cost per month is closest to: A) $9,608 B) $15,640 C) $9,587 D) $15,271 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:5 Level:Medium Solution: The solution using Microsoft Excel functions is: intercept = $9,587 per month Use the following to answer questions 126-127: (Appendix 5A) Recent maintenance costs of Divers Corporation are listed below: Machine-HoursMaintenance CostsFebruary 527$5,144March 499$5,033April 542$5,220May 541$5,196June 489$4,973July 543$5,200August 558$5,288September 513$5,060 Management believes that maintenance cost is a mixed cost that depends on machine-hours. 126. Using the least-squares regression method, the estimate of the variable component of maintenance cost per machine-hour is closest to: A) $9.76 B) $6.00 C) $4.43 D) $4.57 Ans:C AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:5 Level:Medium Solution: The solution using Microsoft Excel functions is: slope = $4.43 per machine-hour 127. Using the least-squares regression method, the estimate of the fixed component of maintenance cost per month is closest to: A) $5,139 B) $2,806 C) $4,973 D) $2,738 Ans:B AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:5 Level:Medium Solution: The solution using Microsoft Excel functions is: intercept = $2,806 per month Use the following to answer questions 128-129: (Appendix 5A) Gaumer Corporation's recent utility costs are listed below: Machine-HoursUtility CostsMay 1,708$20,511June 1,770$21,016July 1,703$20,449August 1,734$20,699September 1,787$21,142October 1,756$20,912November 1,731$20,693December 1,798$21,252 Management believes that utility cost is a mixed cost that depends on machine-hours. 128. Using the least-squares regression method, the estimate of the variable component of utility cost per machine-hour is closest to: A) $8.45 B) $8.23 C) $11.92 D) $8.31 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:5 Level:Medium Solution: The solution using Microsoft Excel functions is: slope = $8.31 per machine-hour 129. Using the least-squares regression method, the estimate of the fixed component of utility cost per month is closest to: A) $20,834 B) $20,449 C) $6,059 D) $6,314 Ans:D AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:5 Level:Medium Solution: The solution using Microsoft Excel functions is: intercept = $6,314 per month Essay Questions 130. ABC Company's total overhead costs at various levels of activity are presented below: Machine HoursTotal Overhead CostsMarch 60,000$216,800April 50,000$194,000May 70,000$239,600June 80,000$262,400 Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. At the 50,000 machine-hour level of activity these costs are: Utilities (V) $ 54,000Supervisory salaries (F) 62,000Maintenance (M)  78,000Total overhead cost $194,000 V = Variable; F = Fixed; M = Mixed The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: Estimate the maintenance cost for June. Use the high-low method to estimate the cost formula for maintenance cost. Estimate the total overhead cost at an activity level of 55,000 machine hours. Ans: a.Total overhead cost at 80,000 machine hours $262,400Less:Utilities ($54,000/50,000) 80,000 86,400Supervisory salaries (fixed) 62,000Portion of overhead for June that represents maintenance $114,000 b. High-low analysis of maintenance cost: Maintenance CostMachine-HoursHigh point $114,00080,000Low point 78,00050,000Change observed $36,00030,000 Variable cost: Change in cost/Change in activity = $36,000/30,000 MHs = $1.20 per MHs Total fixed cost: Total maintenance cost at the low point $78,000Less variable cost element (50,000 MHs $1.20 per MH) 60,000Fixed cost element $18,000 The cost formula is: Y = $18,000 + $1.20X c. Total overhead at 55,000 machine hours: Utilities ($54,000/50,000) 55,000 $59,400Supervisory salaries 62,000Maintenance cost:Variable (55,000 MHs $1.20 per MH) $66,000Fixed 18,00084,000Total overhead cost at 55,000 MH $205,400 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1,3 Level:Hard 131. Hinrichs Corporation reports that at an activity level of 2,400 units, its total variable cost is $174,504 and its total fixed cost is $55,080. 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At an activity level of 6,800 units, Henkes Corporation's total variable cost is $125,188 and its total fixed cost is $164,152. Required: For the activity level of 7,100 units, compute: (a) the total variable cost; (b) the total fixed cost; (c) the total cost; (d) the average variable cost per unit; (e) the average fixed cost per unit; and (f) the average total cost per unit. Assume that this activity level is within the relevant range. Ans: Variable cost = $125,188/6,800 units = $18.41 per unit Activity level 7,100Total cost:Variable cost (a) [7,100 units $18.41 per unit] $130,711Fixed cost (b) 164,152Total (c) $294,863Cost per unit:Variable cost (d) $18.41Fixed cost (e) [$164,152/7,100 units] 23.12Total (f) $41.53 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy 133. The Pate Company reported the following: Month 1Month 2Units sold 6,0008,000Cost A $35,000$36,000Cost B $16,000$16,000Cost C $1,500$2,000Cost D $12,000$16,000Cost E $6,000$8,000Cost F $2,000$2,000Cost G $4,200$8,400Cost H $37,300$44,600Cost I $13,000$13,500Cost J $10,000$12,200 Required: Indicate whether each of the costs above is probably a variable, mixed or fixed cost. Cost A _______________ Cost B _______________ Cost C _______________ Cost D _______________ Cost E _______________ Cost F _______________ Cost G _______________ Cost H _______________ Cost I _______________ Cost J _______________ Ans: Cost A: Mixed Cost B: Fixed Cost C: Variable Cost D: Variable Cost E: Variable Cost F: Fixed Cost G: Mixed Cost H: Mixed Cost I: Mixed Cost J: Mixed AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:1 Level:Easy 134. Stuart Manufacturing produces metal picture frames. The company's income statements for the last two years are given below: Last yearThis yearUnits sold 50,00070,000Sales $800,000$1,120,000Cost of goods sold 550,000710,000Gross margin 250,000410,000Selling and administrative expense 150,000190,000Net operating income $100,000$220,000 The company has no beginning or ending inventories. Required: Estimate the company's total variable cost per unit and its total fixed costs per year. (Remember that this is a manufacturing firm.) Compute the company's contribution margin for this year. Ans: a. Variable component of cost of goods sold: Variable cost = Change in costs/Change in units Variable cost = ($710,000 " $550,000)/(70,000 " 50,000) Variable cost = $8.00 Fixed cost: High volume: $710,000 " $8.0070,000 = $150,000 Low volume: $550,000 " $8.0050,000 = $150,000 Variable component of selling and administrative expenses: Variable cost = Change in costs/Change in units Variable cost = ($190,000 " $150,000)/(70,000 " 50,000) Variable cost = $2.00 Fixed cost: High volume: $190,000 " $2.0070,000 = $50,000 Low volume: $150,000 " $2.0050,000 = $50,000 Total variable cost per unit: $8.00 + $2.00 = $10.00 Total fixed cost: $150,000 + $50,000 = $200,000 b.Sales revenue $1,120,000Variable expenses:Variable cost of goods sold $560,000Variable selling and administrative expense 140,000700,000Contribution margin $420,000 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3,4 Level:Medium 135. Selected data about Pitkin Company's manufacturing operations at two levels of activity are given below: Number of units produced 10,00015,000Total manufacturing costs $157,000$225,000Direct material cost per unit $4$4Direct labor cost per unit $6$6 Required: Using the high-low method, estimate the cost formula for manufacturing overhead. Assume that both direct material and direct labor are variable costs. Ans: LowHighTotal manufacturing costs $157,000$225,000Less:Direct materials ($4 10,000 and $4 15,000, respectively) 40,00060,000Direct labor ($6 10,000 and $6 15,000, respectively) 60,00090,000Manufacturing overhead cost$57,000$75,000 CostActivityHigh level of activity $75,00015,000 unitsLow level of activity 57,00010,000 unitsChange $18,0005,000 units $18,000 5,000 units = $3.60 per unit Total cost at the high level of activity $75,000Less variable element ($3.60 per unit 15,000 units) 54,000Fixed cost element $21,000 Therefore, the cost formula for manufacturing overhead is $21,000 per period plus $3.60 per unit produced, or Y = $21,000 + $3.60X. AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Medium 136. Utility costs at one of Hannemann Corporation's factories are listed below: Machine-HoursUtility CostMarch 5,021$52,824April 5,076$53,287May 5,074$53,263June 5,040$52,991July 5,087$53,371August 5,073$53,251September 5,075$53,252October 5,034$52,916November 5,062$53,137 Management believes that utility cost is a mixed cost that depends on machine-hours. Required: Estimate the variable cost per machine-hour and the fixed cost per month using the high-low method. Show your work! Ans: Machine-HoursUtility CostHigh activity level 5,087$53,371Low activity level 5,021$52,824 Variable cost = Change in cost Change in activity = ($53,371 " $52,824) (5,087 " 5,021) = $8.29 Fixed cost element = Total cost " Variable cost element = $52,824 " ($8.29 5,021) = $11,200 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy 137. Swofford Inc. has provided the following data concerning its maintenance costs: Machine-HoursMaintenance CostMarch 4,440$50,950April 4,431$50,877May 4,412$50,696June 4,460$51,113July 4,414$50,711August 4,433$50,900September 4,443$50,976October 4,415$50,730November 4,391$50,530 Management believes that maintenance cost is a mixed cost that depends on machine-hours. Required: Estimate the variable cost per machine-hour and the fixed cost per month using the high-low method. Show your work! Ans: Machine-HoursMaintenance CostHigh activity level 4,460$51,113Low activity level 4,391$50,530 Variable cost = Change in cost Change in activity = ($51,113 " $50,530) (4,460 " 4,391) = $8.45 Fixed cost element = Total cost " Variable cost element = $50,530 " ($8.45 4,391) = $13,426 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy 138. The management of Dethlefsen Corporation would like to have a better understanding of the behavior of its inspection costs. The company has provided the following data: Direct Labor-HoursInspection CostJanuary 5,089$33,122February 5,042$32,929March 5,026$32,870April 5,073$33,065May 5,029$32,906June 5,040$32,913July 5,070$33,050August 5,027$32,875September 4,995$32,746 Management believes that inspection cost is a mixed cost that depends on direct labor-hours. Required: Estimate the variable cost per direct labor-hour and the fixed cost per month using the high-low method. Show your work! Ans: Direct Labor-HoursInspection CostHigh activity level 5,089$33,122Low activity level 4,995$32,746 Variable cost = Change in cost Change in activity = ($33,122 " $32,746) (5,089 " 4,995) = $4.00 Fixed cost element = Total cost " Variable cost element = $32,746 " ($4.00 4,995) = $12,766 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting LO:3 Level:Easy 139. The accounting department of Archer Company, a merchandising company, has prepared the following analysis: Cost FormulaCost of goods sold $56 per unitSales commissions 12% of salesAdvertising expense $300,000 per monthAdministrative salaries $160,000 per monthBilling expense ?Depreciation expense $62,000 per month The accounting department feels that billing expense is a mixed cost, containing both fixed and variable cost elements. The billing expenses and sales in units over the last several months follow: Units SoldBilling(000)ExpenseJanuary 9$30,000February 11$33,000March 14$36,000April 17$42,000May 15$39,000June 12$35,000 The accounting department now plans to develop a cost formula for billing expense so that a contribution format income statement can be prepared for management's use. Required: Using the least-squares method, estimate the cost formula for billing expense. Assume that the company plans to sell 30,000 units during July at a selling price of $100 per unit. Prepare a budgeted income statement for the month, using the contribution format. Ans: Using least-squares regression, the cost formula is Y = $16,952 + $1,452X, where X is a thousand units b Sales ($100 30,000) $3,000,000Variable expenses:Cost of goods sold ($56 30,000) $1,680,000Commissions (0.12 $3,000,000) 360,000Billing expense ($1,452 30) 43,5602,083,560Contribution margin 916,440Fixed expenses:Advertising expense 300,000Administrative salaries 160,000Billing expense 16,952Depreciation expense 62,000538,952Net operating income $377,488 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:4,5 Level:Hard 140. In January, Verba Corporation, a manufacturing company, reported the following financial data: Sales $460,000Variable production expense $84,000Fixed production expense $100,000Variable selling expense $12,000Fixed selling expense $47,000Variable administrative expense $33,000Fixed administrative expense $132,000 The company had no beginning or ending inventories. Required: Prepare an income statement in good form for January using the traditional approach. Prepare an income statement in good form for January using the contribution approach. Ans: a. Traditional approach Sales $460,000Cost of goods sold 184,000Gross margin 276,000Selling and administrative expenses:Selling $59,000Administrative 165,000224,000Net operating income $52,000 b. Contribution approach Sales $460,000Variable expenses:Variable production expense $84,000Variable selling expense 12,000Variable administrative expense 33,000129,000Contribution margin 331,000Fixed expenses:Fixed production expense 100,000Fixed selling expense 47,000Fixed administrative expense 132,000279,000Net operating income $52,000 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy 141. Novakovich Inc., a manufacturing company, has provided the following financial data for January: Sales $430,000Variable production expense $84,000Variable selling expense $16,000Variable administrative expense $28,000Fixed production expense $102,000Fixed selling expense $44,000Fixed administrative expense $121,000 The company had no beginning or ending inventories. Required: Prepare an income statement in good form for January using the traditional approach. Prepare an income statement in good form for January using the contribution approach. Ans: a. Traditional approach Sales $430,000Cost of goods sold 186,000Gross margin 244,000Selling and administrative expenses:Selling $60,000Administrative 149,000209,000Net operating income $35,000 b. Contribution approach Sales $430,000Variable expenses:Variable production expense $84,000Variable selling expense 16,000Variable administrative expense 28,000128,000Contribution margin 302,000Fixed expenses:Fixed production expense 102,000Fixed selling expense 44,000Fixed administrative expense 121,000267,000Net operating income $35,000 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy 142. In July, Haertel Corporation, a manufacturing company, reported the following financial data: Sales $390,000Variable production expense $74,000Fixed production expense $67,000Variable selling expense $15,000Fixed selling expense $72,000Variable administrative expense $52,000Fixed administrative expense $86,000 Required: Prepare an income statement in good form for July using the contribution approach. Ans: Sales $390,000Variable expenses:Variable production expense $74,000Variable selling expense 15,000Variable administrative expense 52,000141,000Contribution margin 249,000Fixed expenses:Fixed production expense 67,000Fixed selling expense 72,000Fixed administrative expense 86,000225,000Net operating income $24,000 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy 143. Crabbe Inc., a manufacturing company, has provided the following data for October: Sales $270,000Variable production expense $53,000Variable selling expense $23,000Variable administrative expense $16,000Fixed production expense $50,000Fixed selling expense $34,000Fixed administrative expense $77,000 Required: Prepare an income statement in good form for October using the contribution approach. Ans: Sales $270,000Variable expenses:Variable production expense $53,000Variable selling expense 23,000Variable administrative expense 16,00092,000Contribution margin 178,000Fixed expenses:Fixed production expense 50,000Fixed selling expense 34,000Fixed administrative expense 77,000161,000Net operating income $17,000 AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting,Measurement LO:4 Level:Easy 144. Below are cost and activity data for a particular cost over the last four periods. Your boss has asked you to analyze this cost so that management will have a better understanding of how this cost changes in response to changes in activity. ActivityCostPeriod 1 40$637Period 2 47$693Period 3 45$675Period 4 41$646 Required: Using the least-squares regression method, estimate the cost formula for this cost. Ans: Using least-squares regression, the cost formula is Y = $324 + $7.82X. AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard 145. Grawburg Inc. maintains a call center to take orders, answer questions, and handle complaints. The costs of the call center for a number of recent months are listed below: Calls TakenCall Center CostApril 9,030$112,323May 9,017$112,278June 9,035$112,341July 9,065$112,458August 9,015$112,290September 9,061$112,419October 9,070$112,463November 9,067$112,439 Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken. Required: Estimate the variable cost per call and fixed cost per month using the least-squares regression method. Ans: The solution using Microsoft Excel functions is: slope = $3.27 per call intercept = $82,758 per month AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard 146. The management of Rutledge Corporation would like to better understand the behavior of the company's warranty costs. 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" " :# ;# # & & "& $& ' ' ' ' ' ' ' ' "' #' %' P' Q' R' }' ~' ' ' ' ' ' ' ' s hNf0J6CJaJmHnHuh]h0J6CJaJ$jh]h0J6CJUaJhGU0J6CJaJhh]h5CJaJ h]h5B*CJaJphhzVJjhzVJUh]h!-hB*ph h]hUh( h]h]+e costs are listed below for a number of recent months: Product ReturnsWarranty CostMarch 30$3,648April 37$4,074May 43$4,460June 41$4,330July 32$3,756August 48$4,782September 35$3,932October 33$3,823 Management believes that warranty cost is a mixed cost that depends on the number of product returns. Required: Estimate the variable cost per product return and the fixed cost per month using the least-squares regression method. Ans: The solution using Microsoft Excel functions is: slope = $63.59 per product return intercept = $1,724 per month AACSB:Analytic AICPABB:CriticalThinking AICPAFN:Reporting Appendix:5A LO:5 Level:Hard 147. Furlan Printing Corp., a book printer, has provided the following data: Titles PrintedPress Setup CostMay 40$6,649June 38$6,438July 25$5,307August 28$5,564September 33$6,030October 27$5,505November 39$6,551December 36$6,275 Management believes that the press setup cost is a mixed cost that depends on the number of titles printed. (A specific book that is to be printed is called a title. Typically, thousands of copies will be printed of each title. Specific steps must be taken to setup the presses for printing each title-for example, changing the printing plates. The costs of these steps are the press setup costs.) Required: Estimate the variable cost per title printed and the fixed cost per month using the least-squares regression method. 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