加里森管理会计12th,第七章答案.doc

Exercise 7-5 (15 minutes) Sales ($1,650 per standard model glider × 10 standard model gliders + $2,300 per custom designed glider × 2 custom designed gliders) $21,100 Costs: Direct materials ($462 per standard model glider × 10 standard model gliders + $576 per custom designed glider × 2 custom designed gliders) $5,772 Direct labor ($19 per direct labor-hour × 28.5 direct labor-hours per standard model glider × 10 standard model gliders + $19 per direct labor-hour × 32 direct labor-hours per custom designed glider × 2 custom designed gliders) 6,631 Supporting direct labor ($18 per direct labor-hour × 28.5 direct labor-hours per standard model glider × 10 standard model gliders + $18 per direct labor-hour × 32 direct labor-hours per custom designed glider × 2 custom designed gliders) 6,282 Order processing ($192 per order × 3 orders) 576 Custom designing ($261 per custom design × 2 custom designs) 522 Customer service ($426 per customer × 1 customer) ???426 ?20,209 Customer margin $????891  Exercise 7-11 (30 minutes) 1. First-stage allocations of overhead costs to the activity cost pools: Distribution of Resource Consumption Across Activity Cost Pools Direct Labor Support Order Processing Customer Support Other Totals Wages and salaries 30% 35% 25% 10% 100% Other overhead costs 25% 15% 20% 40% 100% Direct Labor Support Order Processing Customer Support Other Totals Wages and salaries $105,000 $122,500 $?87,500 $?35,000 $350,000 Other overhead costs ???50,000 ???30,000 ???40,000 ???80,000 ?200,000 Total cost $155,000 $152,500 $127,500 $115,000 $550,000 Example: 30% of $350,000 is $105,000. 2. Computation of activity rates: Activity Cost Pools (a)Total Cost (b)Total Activity (a) ÷ (b)Activity Rate Direct labor support $155,000 10,000 DLHs $15.50 per DLH Order processing $152,500 500 orders $305 per order Customer support $127,500 100 customers $1,275 per customer Exercise 7-11 (continued) 3. Computation