MANAGERIAL ACCOUNTING chkapter 10 1,2,3,4,5,6,7,19,22,27 and 30(problem solution 管理会计.docx

Exercise 10-1 (20 minutes) 1. Cost per 2 kilogram container 6,000.00 Kr Less: 2% cash discount ???120.00 Net cost 5,880.00 Add freight cost per 2 kilogram container (1,000 Kr ÷ 10 containers) ???100.00 Total cost per 2 kilogram container (a) 5,980.00 Kr Number of grams per container (2 kilograms × 1000 grams per kilogram) (b) ????2,000 Standard cost per gram purchased (a) ÷ (b) ??????2.99 Kr 2. Alpha SR40 required per capsule as per bill of materials 6.00 grams Add allowance for material rejected as unsuitable (6 grams ÷ 0.96 = 6.25 grams;  6.25 grams – 6.00 grams = 0.25 grams) 0.25 grams Total 6.25 grams Add allowance for rejected capsules (6.25 grams ÷ 25 capsules) 0.25 grams Standard quantity of Alpha SR40 per salable capsule 6.50 grams 3. Item Standard Quantity per Capsule Standard Price per Gram Standard Cost per Capsule Alpha SR40 6.50 grams 2.99 Kr 19.435 Kr Exercise 10-2 (20 minutes) 1. Number of chopping blocks 12,000 Number of board metres per chopping block ×????0.8 Standard board metres allowed 9,600 Standard cost per metre ×?$5.40 Total standard cost $51,840 Actual cost incurred $56,100 Standard cost above ?51,840 Total variance—unfavourable $????4,260 2. Actual Quantity of Inputs, at Actual Price Actual Quantity of Inputs, at Standard Price Standard Quantity Allowed for Output, at Standard Price (AQ × AP) (AQ × SP) (SQ × SP) $56,100 11,000 board metres × $5.40 per metre 9,600 board metres × $5.40 per metre = $59,400 = $51,840 ? ? ? Price Variance, $3,300 F Quantity Variance, $7,560 U Total Variance, $4,260 U Alternatively: Materials Price Variance = AQ (AP – SP) 11,000 board metres ($5.10 per metre* – $5.40 per metre) = $3,300 F *$56,100 ÷ 11,000 board metres = $5.10 per metre. Materials Quantity Variance = SP (AQ – SQ) $5.40 per metre (11,000 board metres – 9,600 board metres) = $7,560 U Exercise 10-3 (20 minutes) 1. Number of meals prepared 6,000 Standard direct labour-hours per mea