加里森第十四版管理会计课后题答案CH10.docx
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加里森第十四版管理会计课后题答案CH10.docx
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加里森第十四版管理会计课后题答案CH10
Chapter10
StandardCostsandVariances
SolutionstoQuestions
10-1Aquantitystandardindicateshowmuchofaninputshouldbeusedtomakeaunitofoutput.Apricestandardindicateshowmuchtheinputshouldcost.
10-2Idealstandardsassumeperfectionanddonotallowforanyinefficiency.Idealstandardsarerarely,ifever,attained.Practicalstandardscanbeattainedbyemployeesworkingatareasonable,thoughefficientpaceandallowfornormalbreaksandworkinterruptions.
10-3Undermanagementbyexception,managersfocustheirattentiononresultsthatdeviatefromexpectations.Itisassumedthatresultsthatmeetexpectationsdonotrequireinvestigation.
10-4Separatinganoverallvarianceintoapricevarianceandaquantityvarianceprovidesmoreinformation.Moreover,priceandquantityvariancesareusuallytheresponsibilitiesofdifferentmanagers.
10-5Thematerialspricevarianceisusuallytheresponsibilityofthepurchasingmanager.Thematerialsquantityandlaborefficiencyvariancesareusuallytheresponsibilityofproductionmanagersandsupervisors.
10-6Thematerialspricevariancecanbecomputedeitherwhenmaterialsarepurchasedorwhentheyareplacedintoproduction.Itisusuallybettertocomputethevariancewhenmaterialsarepurchasedbecausethatiswhenthepurchasingmanager,whohasresponsibilityforthisvariance,hascompletedhisorherwork.Inaddition,recognizingthepricevariancewhenmaterialsarepurchasedallowsthecompanytocarryitsrawmaterialsintheinventoryaccountsatstandardcost,whichgreatlysimplifiesbookkeeping.
10-7Thiscombinationofvariancesmayindicatethatinferiorqualitymaterialswerepurchasedatadiscountedprice,butthelow-qualitymaterialscreatedproductionproblems.
10-8Ifstandardsareusedtofindwhotoblameforproblems,theycanbreedresentmentandunderminemorale.Standardsshouldnotbeusedtofindsomeonetoblameforproblems.
10-9Severalfactorsotherthanthecontractualratepaidtoworkerscancausealaborratevariance.Forexample,skilledworkerswithhighhourlyratesofpaycanbegivendutiesthatrequirelittleskillandthatcallforlowhourlyratesofpay,resultinginanunfavorableratevariance.Orunskilledoruntrainedworkerscanbeassignedtotasksthatshouldbefilledbymoreskilledworkerswithhigherratesofpay,resultinginafavorableratevariance.Unfavorableratevariancescanalsoarisefromovertimeworkatpremiumrates.
10-10Ifpoorqualitymaterialscreateproductionproblems,aresultcouldbeexcessivelabortimeandthereforeanunfavorablelaborefficiencyvariance.Poorqualitymaterialswouldnotordinarilyaffectthelaborratevariance.
10-11Ifoverheadisappliedonthebasisofdirectlabor-hours,thenthevariableoverheadefficiencyvarianceandthedirectlaborefficiencyvariancewillalwaysbefavorableorunfavorabletogether.Bothvariancesarecomputedbycomparingthenumberofdirectlabor-hoursactuallyworkedtothestandardhoursallowed.Thatis,ineachcasetheformulais:
Efficiencyvariance=SR(AH–SH)
Onlythe“SR”partoftheformula,thestandardrate,differsbetweenthetwovariances.
10-12Astatisticalcontrolchartisagraphicalaidthathelpsidentifyvariancesthatshouldbeinvestigated.Upperandlowerlimitsaresetonthecontrolchart.Anyvariancesfallingbetweenthoselimitsareconsideredtobenormal.Anyvariancesfallingoutsideofthoselimitsareconsideredabnormalandareinvestigated.
10-13Iflaborisafixedcostandstandardsaretight,thentheonlywaytogeneratefavorablelaborefficiencyvariancesisforeveryworkstationtoproduceatcapacity.However,theoutputoftheentiresystemislimitedbythecapacityofthebottleneck.Ifworkstationsbeforethebottleneckintheproductionprocessproduceatcapacity,thebottleneckwillbeunabletoprocessalloftheworkinprocess.Ingeneral,ifeveryworkstationisattemptingtoproduceatcapacity,thenworkinprocessinventorywillbuildupinfrontoftheworkstationswiththeleastcapacity.
Exercise10-1(20minutes)
1.
Numberofchoppingblocks
4,000
Numberofboardfeetperchoppingblock
× 2.5
Standardboardfeetallowed
10,000
Standardcostperboardfoot
× $1.80
Totalstandardcost
$18,000
Actualcostincurred
$18,700
Standardcostabove
18,000
Spendingvariance—unfavorable
$ 700
2.
StandardQuantityAllowed
forActualOutput,
atStandardPrice
(SQ×SP)
ActualQuantityofInput,
atStandardPrice
(AQ×SP)
ActualQuantityofInput,
atActualPrice
(AQ×AP)
10,000boardfeet×
$1.80perboardfoot
=$18,000
11,000boardfeet×
$1.80perboardfoot
=$19,800
$18,700
Materialsquantityvariance=$1,800U
Materialspricevariance=$1,100F
Spendingvariance=$700U
Alternatively,thevariancescanbecomputedusingtheformulas:
Materialsquantityvariance=SP(AQ–SQ)
=$1.80perboardfoot(11,000boardfeet–10,000boardfeet)
=$1,800U
Materialspricevariance=AQ(AP–SP)
=11,000boardfeet($1.70perboardfoot*–$1.80perboardfoot)
=$1,100F
*$18,700÷11,000boardfeet=$1.70perboardfoot.
Exercise10-2(20minutes)
1.
Numberofmealsprepared
6,000
Standarddirectlabor-hourspermeal
×0.20
Totaldirectlabor-hoursallowed
1,200
Standarddirectlaborcostperhour
×$9.50
Totalstandarddirectlaborcost
$11,400
Actualcostincurred
$11,500
Totalstandarddirectlaborcost(above)
11,400
Spendingvariance
$ 100
Unfavorable
2.
StandardHoursAllowed
forActualOutput,
atStandardRate
(SH×SR)
ActualHoursofInput,
atStandardRate
(AH×SR)
ActualHoursofInput,
atActualRate
(AH×AR)
1,200hours×
$9.50perhour
=$11,400
1,150hours×
$9.50perhour
=$10,925
1,150hours×
$10.00perhour
=$11,500
Laborefficiencyvariance
=$475F
Laborratevariance
=$575U
Spendingvariance=$100U
Alternatively,thevariancescanbecomputedusingtheformulas:
Laborefficiencyvariance=SR(AH–SH)
=$9.50perhour(1,150hours–1,200hours)
=$475F
Laborratevariance=AH(AR–SR)
=1,150hours($10.00perhour–$9.50perhour)
=$575U
Exercise10-3(20minutes)
1.
Numberofitemsshipped
140,000
Standarddirectlabor-hoursperitem
×0.04
Totaldirectlabor-hoursallowed
5,600
Standardvariableoverheadcostperhour
×$2.80
Totalstandardvariableoverheadcost
$15,680
Actualvariableoverheadcostincurred
$15,950
Totalstandardvariableoverheadcost(above)
15,680
Spendingvariance
$ 270
Unfavorable
2.
StandardHoursAllowed
forActualOutput,
atStandardRate
(SH×SR)
ActualHoursofInput,
atStandardRate
(AH×SR)
ActualHoursofInput,
atActualRate
(AH×AR)
5,600hours×
$2.80perhour
=$15,680
5,800hours×
$2.80perhour
=$16,240
5,800hours×
$2.75perhour*
=$15,950
Variableoverheadefficiencyvariance
=$560U
Variableoverheadratevariance
=$290F
Spendingvariance=$270U
*$15,950÷5,800hours=$2.75perhour
Alternatively,thevariancescanbecomputedusingtheformulas:
Variableoverheadefficiencyvariance=SR(AH–SH)
=$2.80perhour(5,800hours–5,600hours)
=$560U
Variableoverheadratevariance=AH(AR–SR)
=5,800hours($2.75perhour–$2.80perhour)
=$290F
Exercise10-4(30minutes)
1.
Numberofunitsmanufactured
20,000
Standardlabortimeperunit
(6minutes÷60minutesperhour)
× 0.10
Totalstandardhoursoflabortimeallowed
2,000
Standarddirectlaborrateperhour
× $24.00
Totalstandarddirectlaborcost
$48,000
Actualdirectlaborcost
$49,300
Standarddirectlaborcost
48,000
Spendingvariance—unfavorable
$1,300
2.
StandardHoursAllowed
forActualOutput,
atStandardRate
(SH×SR)
ActualHoursofInput,
atStandardRate
(AH×SR)
ActualHoursofInput,
atActualRate
(AH×AR)
2,000hours*×
$24.00perhour
=$48,000
2,125hours×
$24.00perhour
=$51,000
$49,300
Laborefficiencyvariance
=$3,000U
Laborratevariance
=$1,700F
Spendingvariance=$1,300U
*20,000units×0.10hourperunit=2,000hours
Alternatively,thevariancescanbecomputedusingtheformulas:
Laborefficiencyvariance=SR(AH–SH)
=$24.00perhour(2,125hours–2,000hours)
=$3,000U
Laborratevariance=AH(AR–SR)
=2,125hours($23.20perhour*–$24.00perhour)
=$1,700F
*$49,300÷2,125hours=$23.20perhour
Exercise10-4(continued)
3.
StandardHoursAllowed
forActualOutput,
atStandardRate
(SH×SR)
ActualHoursofInput,
atStandardRate
(AH×SR)
ActualHoursofInput,
atActualRate
(AH×AR)
2,000hours×
$16.00perhour
=$32,000
2,125hours×
$16.00perhour
=$34,000
$39,100
Variableoverheadefficiencyvariance
=$2,000U
Variableoverheadratevariance
=$5,100U
Spendingvariance=$7,100U
Alternatively,thevariancescanbecomputedusingtheformulas:
Variableoverheadefficiencyvariance=SR(AH–SH)
=$16.00perhour(2,125hours–2,000hours)
=$2,000U
Variableoverheadratevariance=AH(AR–SR)
=2,125hours($18.40perhour*–$16.00perhour)
=$5,100U
*$39,100÷2,125hours=$18.40perhour
Exercise10-5(20minutes)
1.Ifthetotallaborspendingvarianceis$330unfavorable,andift
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