Reference no: EM131162167
对于此作业，请完成并提交任务1和任务2，如下所述。
Task 1: Performance Reports
去年年底，Fedako Products首席财务官Cyril Fedako收到了一份报告，比较了该公司在明尼苏达州森林湖的预算和实际生产成本：
制造成本
森林湖植物
预算与实际 |
|
预算 |
Actual |
不同之处
(Actual Minus Budget) |
材料 |
$3,200,000 |
$ 3,500,000 |
$ 300,000 |
Direct Labor |
$ 2,300,000 |
$2,500,000 |
$ 200,000 |
Supervisory salaries |
$ 475,000 |
$ 500,000 |
$ 25,000 |
Utilities |
$ 125,000 |
$135,000 |
$ 10,000 |
机器保养 |
$ 350,000 |
$380,000 |
$ 30,000 |
建筑物的折旧 |
$90,000 |
$90,000 |
$ 5,000 |
设备的折旧 |
$ 250,000 |
$255,000 |
$ 5,000 |
看门 |
$220,000 |
$235,000 |
$15,000 |
全部的 |
$ 7,010,000 |
$ 7,595,000 |
$585,000 |
His first thought was that costs must be out of control since actual costs exceed the budget by $585,000. However, he quickly recalled that the budget was set assuming a production level of 60,000 units. The Forest Lake plant actually produced 65,000 units in the last year.
A。Given that production was greater than planned, should Cyril expect that all actual costs will be greater than budgeted? Which costs would you expect to increase, and which costs would you expect to remain relatively constant? Substantiate your response with appropriate references from the textbook.
b。西里尔非常忙 - 公司还有另外六种植物。因此，他不能花时间调查与预算的每一次偏离。考虑到这一点，西里尔在调查预算差异时应该集中于哪些费用？通过教科书中的适当参考来证实您的响应。
Task 2: Job-Order Costing: Inventory Accounts and Cost of Goods Sold
史密斯·迪（Smith Die Company）为鞋业制造切割模具。每组模具都是为客户的模板设计的。在5月的第一周，从客户那里收到了六个订单。他们被分配了1005至1010的工作编号。以下交易发生在5月的第一周。
史密斯·迪（Smith Die）从东部城市钢铁（Eastern City Steel）购买了钢，耗资5,000美元。公司收到并支付了购买木薯供应的用品（间接材料）的费用为2,300美元。材料申请表明材料已发行到工厂的地面，如下所示：
工作号 |
直接材料 |
间接材料 |
1005 |
$ 600 |
|
1006 |
$800 |
|
1007 |
$1,500 |
|
1008 |
$ 600 |
|
1009 |
$ 400 |
|
1010 |
$ 300 |
|
全部的 |
$ 4,200 |
$800 |
劳动时间票总结反映了本周的以下费用：
工作号 |
Direct Labor |
间接劳动 |
1005 |
$1,500 |
|
1006 |
$ 1,900 |
|
1007 |
$3,200 |
|
1008 |
$ 1,300 |
|
1009 |
$800 |
|
1010 |
$ 600 |
|
全部的 |
$9,300 |
$6,400 |
Overhead was applied to all jobs in process at 180 percent of direct labor cost. Jobs 1005, 1006, 1007, and 1008 were completed and transferred to finished goods. Jobs 1009 and 1010 were still in process at the end of the week. Jobs 1005, 1006, 1007, and 1008 were shipped to customers and billed at 150 percent of total job cost.
A。计算每个工作的总成本。
b。Prepare journal entries to record the above information.
资料来源：Jiambalvo，J。（2010）。管理会计（第五版）。新泽西州霍博肯：威利。
Submission Requirements:
•通过结论和结果详细回答每个问题。
•在Microsoft Excel文件中提交答案，显示所有计算的分步解决方案。