参考号：EM131137
问题1
The following information appears in Tots' Toy Factory records for the year ended December 31, 20x6:
Administrative expense $21,550
Manufacturing building depreciation 12,500
间接材料和用品2,150
销售佣金7,100
直接材料清单，1月1日8,200
直接劳动16,300
直接材料库存,9000年12月31日
成品库存，1月1日4,450
Finished goods inventory, December 31 4,050
Direct materials purchases 10,150
Work in process inventory, December 31 5,550
Supervisory and indirect labor 6,200
财产税，制造厂3,700
工厂实用程序和电力10,750
Work in process inventory, January 1 6,600
销售收入97,200
用售出的商品陈述的支持成本准备损益表。
问题2
以下数据取自Cougar Enterprises的记录，Cougar Enterprises是使用工作订单成本核算系统的加拿大制造商：
Work in Process, November 30
Job Number 170 175 180
直接材料$ 1,800 $ 2,400 $ 1,500
直接劳动1,200 2,400 600
应用开销600 1,350 450
Total $3,600 $6,150 $2,550
During December, jobs numbered 170 through 190 were worked on, and the following costs were incurred:
Job Number 170 175 180 185 190 Total
Total Direct materials $600 $ 900 $1,200 $1,350 $1,500 $5,550
Direct labour $750 $1,500 $3,000 $2,250 $6,000 $13,500
直接人工时间50 100 200 150 400 900
附加信息：
1.根据工作时间的直接工作时间，将总间接成本应用于工作。在今年年初，该公司估计总开销
costs for the year would be $150,000, and the total labour hours worked would be 12,500.
2. 1月1日至11月30日期间的实际开销为160,010美元。在过去的11个月中（1月至11月）工作的直接劳动时间为11,250。
3. Expenses for December were as follows (not yet recorded in the books of account):
Direct materials purchased $7,500
生产主管工资3,700
摊销（工厂和设备）2,490
工厂供应1,500
销售人员薪水9,200
跑龙套ities (factory) 1,800
行政费用9,500
Total $35,690
4.该公司将整个或被忽视的开销撰写为年底出售的商品成本。
5. Jobs numbered 170, 180, 185, and 190 were completed during December. Only Job 190 remained in finished goods on December 31.
6. The company charges its customers 250 percent of total manufacturing cost.
7. Cost of goods sold to December 1 was $358,750.
8. 11月30日，成品没有工作。
必需的：
1. Calculate the predetermined overhead rate used to apply overhead to jobs.
2.在12月期间为每项工作准备工作订单成本表。
3. 12月31日，在过程中库存的成本是多少？
4.准备12月生产的商品成本声明。
5. Calculate the gross margin for December.
6. Calculate the over- or underapplied overhead for the year. What effect would this amount have on net income?
问题3
Ehsan Electronics Company manufactures two products, X21 and Y37, at its manufacturing plant in Duluth, Minnesota. For many years the company has used a
simple plant-wide manufacturing support cost rate based on direct labor hours. A new plant accountant suggested that the company may be able to assign support costs to
products more accurately by using an activity based costing system that relies on a separate rate for each manufacturing activity that causes support costs.
After studying the plant's manufacturing activities and costs, the plant accountant has collected the following data for 20x0:
项目X21 Y37
单位生产并出售了50,000 100,000
直接工时使用100,000 300,000
Direct labor cost $1,000,000 $4,500,000
Number of times handled 40,000 20,000
Number of parts 12,000 8,000
设计变化数量2,000 1,000
Number of product setups 8,000 6,000
会计师还确定，在20x0期间产生的实际制造支持成本如下：
费用池活动成本
Handling $ 3,000,000
2,400,000零件数量
Design changes 3,300,000
设置2,800,000
总计$ 11,500,000
产品X21的直接材料成本为每单位120美元，而产品Y37的价格为每单位140美元。
必需的 -
(a) Determine the unit cost of each product using direct labor hours to allocate all manufacturing support costs.
(b) Determine the unit cost of each product using activity-based costing.