09 Materials - Controlling, Costing & Planning.doc

Chapter 9 MATERIALS: MATERIALS: CONTROLLING, COSTING, AND PLANNING

MULTIPLE CHOICE

Questio Nos! "#$"%, #&, #', a( #)$*& are AICPA a(apte(! Questio No! "" is CIA a(apte(! A

'!

The The ++ ++-e -e o. o. /at /ater eria ia-s -s pro+ pro+ur ure/ e/e ett a( a( use i+i+-u( u(es es a-a-- o. o. the the .o-.o--o0 o0i i1 1 ste steps ps except .or: .or: A! (ete (eter/ r/i ii i1 1 the the +ost +ost o. 1oo( 1oo(ss soso-( ( 2! the pr pro(u+tio 3u(1et C! prep prepar ari i1 1 the the re+e re+ei4 i4i i1 1 rep repor ortt D! /ai /aita tai ii i1 1 the the /ater ateria ia-s -s -e(1 -e(1er er E! e1i e1ie eer eri i1 1 to (ete (eter/ r/i iee /ater /ateria ia-s -s spe+ spe+i. i.i+ i+at atio ios s

E

"!

I a 0e0e--$+ -$+o otr troo--e -e( ( /at /ater eria ia-s -s ss sste te/, /, the the Pur Pur+h +has asi i1 1 Dep Depar art/ t/e ett per per.o .or/ r/ss a-a-- o. the the .o.o--o -o0i 0i1 1 a+ti4ities except the: the: A! p-a+ p-a+i i1 1 o. pur+ pur+ha hase se or(e or(ers rs 0it 0ith h sup suppp-ie iers rs 2! re+e re+ei4 i4i i1 1 o. pu pur+has +hasee re5u re5uis isit itio ios s C! /aita /aitaii ii1 1 o. i.or i.or/at /atio io  o /ar6et /ar6et pri+ pri+es es .or .or 1oo( 1oo(ss use( use( D! prep prepar arat atio io  o. o. pur pur+h +has asee or( or(er erss E! appr appro4 o4i i1 1 a( a( +he+ +he+6i 6i1 1 o. o. i i4oi+ 4oi+es es

2

#!

The pur+hase re5uisitio is a (o+u/et use( to: A! iit iitia iate te the the retu retur r o. o. /er+ /er+ha ha( (is isee to the the 4e 4e(o (orr 2! i.or/ i.or/ the the pur+ pur+has hasi1 i1 a1et a1et o. o. a ee ee( ( .or .or a /ate /ateriaria-ss ite/ ite/ C! iit iitia iate te pa pa/e /et t .or .or /er /er+h +ha a(i (ise se re+e re+ei4 i4e( e( D! i.or/ i.or/ the the Pur+ Pur+has hasi1 i1 Depar Depart/e t/et t o. o. a re+ re+eip eiptt o. 1oo(s 1oo(s E! auth authori ori7e 7e the the 4e 4e(o (orr to to sup suppp-  /er /er+ha +ha( (ise ise or /ateri /ateria-s a-s

2

*!

The The e8p e8pe ese se that that theo theorreti+ eti+aa-- - is ot a +orr +orre+ e+tt par partt o. o. i4e i4et tor or  +os +ostt is: is: A! .rei1ht$i 2! .rei1ht$out C! ispe+tio +o +osts D! a++o a++ou uti ti1 1 +ost +ostss .or .or /ate /ateri riaa-ss re+ re+ei ei4e 4e( ( E! pur+hasi1 +o +osts

C

!

Theo Theorreti+ eti+aa-- -,, +ash +ash (is+ (is+ou out tss per per/i /itt tte( e( o o pur pur+h +has ase( e( ra0 ra0 /at /ater eria ia-s -s sho shouu-( ( 3e: 3e: A! a((e a((e( ( to to oth other er i+o i+o/e /e,, 0he 0heth ther er ta6e ta6e  or or ot ot 2! a((e a((e( ( to to oth other er i+o i+o/e /e,, o o- i. ta6e ta6e  C! (e(u (e(u+t +te( e( .r .ro/ i4 i4e eto tor r,, 0het 0hethe herr ta6e ta6e  or ot ot D! (e(u (e(u+t +te( e( .ro/ .ro/ i4e i4et tor or , oo-  i. i. ta6 ta6e e E! oe o. the a3o4e

''

117

Chapter 9

E

!

The /ateria-s re5uisitio: A! is the the -ist -ist o. o. /ateri /ateria-s a-s re5u re5uire ire/et /etss .or ea+h step step i the the pro( pro(u+t u+tio io se5ue se5ue+e +e 2! i.or/ i.or/ss the the pur+ pur+ha hasi si1 1 a1et a1et o. the the 5ua 5uatit tit  a( 6i( 6i( o. /ate /ateria ria-s -s ee(e( ee(e( C! +ot +otra ra+t +tss .or .or 5ua 5uati titi ties es to 3e (e-i (e-i4e 4ere re( ( D! +erti. +er ti.ies ies 5ua 5uatit tities ies re+ei re+ei4e( 4e( a( a( report reportss resu-t resu-tss o. ispe+ ispe+tio tio  a( testi testi1 1 E! authori authori7es 7es the the store storeroo roo/ / to (e-i4e (e-i4err tpes tpes a( a( 5uati 5uatities ties o. o. /ateri /ateria-s a-s to a 1i4e 1i4e (epart/et

C

%!

The pur+hase or(er: A! is the the -ist -ist o. o. /ateri /ateria-s a-s re5u re5uire ire/et /etss .or ea+h step step i the the pro( pro(u+t u+tio io se5ue se5ue+e +e 2! i.or/ i.or/ss the the pur+ pur+ha hasi si1 1 a1et a1et o. the the 5ua 5uatit tit  a( 6i( 6i( o. /ate /ateria ria-s -s ee(e( ee(e( C! +ot +otra ra+t +tss .or .or 5ua 5uati titi ties es to 3e (e-i (e-i4e 4ere re( ( D! +erti. +er ti.ies ies 5ua 5uatit tities ies re+ei re+ei4e( 4e( a( a( report reportss resu-t resu-tss o. ispe+ ispe+tio tio  a( testi testi1 1 E! authori authori7es 7es the the store storeroo roo/ / to (e-i4e (e-i4err tpes tpes a( a( 5uati 5uatities ties o. o. /ateri /ateria-s a-s to a 1i4e 1i4e (epart/et

A

)!

The 3i-- o. /ateria-s: A! is the the -ist -ist o. o. /ateri /ateria-s a-s re5u re5uire ire/et /etss .or ea+h step step i the the pro( pro(u+t u+tio io se5ue se5ue+e +e 2! i.or/ i.or/ss the the pur+ pur+ha hasi si1 1 a1et a1et o. the the 5ua 5uatit tit  a( 6i( 6i( o. /ate /ateria ria-s -s ee(e( ee(e( C! +ot +otra ra+t +tss .or .or 5ua 5uati titi ties es to 3e (e-i (e-i4e 4ere re( ( D! +erti. +er ti.ies ies 5ua 5uatit tities ies re+ei re+ei4e( 4e( a( a( report reportss resu-t resu-tss o. ispe+ ispe+tio tio  a( testi testi1 1 E! authori authori7es 7es the the store storeroo roo/ / to (e-i4e (e-i4err tpes tpes a( a( 5uati 5uatities ties o. o. /ateri /ateria-s a-s to a 1i4e 1i4e (epart/et

D

9!

The re+ei4i1 report: A! is the the -ist -ist o. o. /ateri /ateria-s a-s re5u re5uire ire/et /etss .or ea+h step step i the the pro( pro(u+t u+tio io se5ue se5ue+e +e 2! i.or/ i.or/ss the the pur+ pur+ha hasi si1 1 a1et a1et o. the the 5ua 5uatit tit  a( 6i( 6i( o. /ate /ateria ria-s -s ee(e( ee(e( C! +ot +otra ra+t +tss .or .or 5ua 5uati titi ties es to 3e (e-i (e-i4e 4ere re( ( D! +erti. +er ti.ies ies 5ua 5uatit tities ies re+ei re+ei4e( 4e( a( a( report reportss resu-t resu-tss o. ispe+ ispe+tio tio  a( testi testi1 1 E! authori authori7es 7es the the store storeroo roo/ / to (e-i4e (e-i4err tpes tpes a( a( 5uati 5uatities ties o. o. /ateri /ateria-s a-s to a 1i4e 1i4e (epart/et

D

'&! '&!

The The pu pur+has +hasi i1 1 (ep (epar art/ t/e ett per per.o .or/ r/ss a-a-- o. o. the the .o-.o--o0 o0i i1 1 .u .u+t +tio io s except: A! re+ei4es re+ei4es pur pur+ha +hase se re5u re5uisit isitio ioss .or .or /ateria-s /ateria-s,, suppsupp-ies, ies, a( e5u e5uip/ ip/et et 2! 6eeps i.or/e i.or/e( ( +o+er +o+eri1 i1 sour sour+es +es o. supp- supp-,, pri+es, pri+es, a( (e-i4er (e-i4er s+he( s+he(u-es u-es C! prep prepar ares es a( a( p-a+ p-a+es es pur pur+h +has asee or(e or(ers rs D! +o/pa +o/pare ress 5ua 5uatit tities ies re+e re+ei4e i4e( ( 0ith 0ith the the sup suppp-ier iers; s; pa+6i pa+6i1 1 -ist -ist E! arra1es arra1es .or .or the the repo reporti1 rti1 a/o1 a/o1 the the pur+ pur+hasi hasi1, 1, re+ei4i re+ei4i1, 1, a( a( a++outi a++outi1 1 (epart (epart/et /etss

C

''!

The The pu pur+has +hasee re5 re5ui uisi siti tio o /a /a ori ori1i 1ia ate te 0ith 0ith a-a-- o. o. the the .o-.o--o0 o0i i1 1 except: A! a storeroo/ e/p-oee 2! a /a /ateriaria-ss re re+or( ++-er6 C! a re+ re+ei ei4i 4i 1 (ep (epar artt/et et +-e +-er6 r6 D! a resear resear+h, +h, e1ieer e1ieeri1, i1, or or other other (epart/e (epart/et t e/p-o e/p-oee ee 0ho 0ho ee( ee(ss /ateria/ateria-ss o. a spe+iaspe+iaature E! a +o/puter

2

'"! '"!

The re+ re+ei ei4i 4i 1 (e (epart part/e /e t (oes oes a-a-- o. o. the .o.o--o0 -o0i1 i1 except: A! u-o u-oa( a(ss a( a( upa upa+6 +6ss i+ i+o/ o/i i1 1 /at /ater eriaia-ss 2! 6eeps i.or/e i.or/e( ( +o+er +o+eri1 i1 sour sour+es +es o. supp- supp-,, pri+es, pri+es, a( (e-i4er (e-i4er s+he( s+he(u-es u-es C! /at+he /at+hess /ateri /ateria-s a-s re+e re+ei4e i4e( ( 0ith 0ith (es+ (es+rip riptio tios s o o pur pur+h +hase ase or( or(ers ers D! arra arra1 1es es .or .or isp ispe+ e+ti tio o,, 0he 0he  e+ e+es essa sar r E! rout routes es a++ept a++epte( e( /ate /ateria ria-s -s to to the the appr appropr opriat iatee (epar (epart/e t/et tss

Materials: Controlling, Costing, and Planning

118

A

'#!

A +ost o. ha4i1 too .e0 ite/s o ha( i i4etor is: A! .re5uet sto+6outs 2! e8+essi4e isura+e +osts C! pa/et o. a((itioa- 0arehouse spa+e D! spoi-a1e +osts E! +osts o. o3so-es+e+e

2

'*!

O. the .o--o0i1, the e8pese that is not re-e4at to (eter/ii1 the /ost e+oo/i+ 5uatit to or(er is: A! a((itioa- +osts to store i4etor 2! reta- o. 0arehouse spa+e u(er a te$ear -ease C! iterest e8pese o. .ia+i1 pur+hases D! spoi-a1e +osts E! 4aria3-e +osts o. p-a+i1 a or(er

2

'!

A +o/pa has 3ee or(eri1 /ore tha the e+oo/i+ or(er 5uatit! This 0ou-( resu-t i: A! /ore .re5uet or(er poits 2! +arri1 +osts 1reater tha or(er +osts C! e5ua- sa.et sto+6 +osts a( +arri1 +osts D! +arri1 +osts -ess tha or(er +osts E! isu..i+iet sa.et sto+6 +osts

2

'!

Aua- (e/a( .or s5uash ra+5uets is &,&&& uits, a( +arri1 +osts a/out to <" per uit! Or(er +osts .or the +o/pa a/out to <! The opti/u/ or(er 5uatit i uits .or s5uash ra+5uets is =rou(e( to the earest uit>: A! '9' 2! && C! "& D! '&& E! "

SUPPORTING CALCULATION:

 2 _ 50,000 _ $5   = 500 $2  

square root 

E

'%!

A +o/pa or(ers '&,&&& uits =a oe$ear supp-> o. ?ap at oe ti/e! ?ap +osts <' per uit, a( or(er +osts a/out to <&& ea+h ti/e a or(er is p-a+e(! The +osts to +arr ?ap i i4etor a/out to "&@ o. the /ateria-s +ost! or a etire ear, the i4etor +arri1 +osts a( or(er +osts are: A! <",&&& 2! <"&& C! <&& D! <',&&& E! <',&& SUPPORTING CALCULATION:

10,000 _ $500 10,000

+

$1 _ .20 _ 10,000 2

= $1,500

119

Chapter 9

2

')!

I. the a4era1e -ea( ti/e a( usa1e .i1ures are use( .or (eter/ii1 the or(er poit, the the pro3a3i-it o. a sto+6out is: A! !&&@ 2! &@ C! @ D! '&&@ E! "!@

A

'9!

There are ',&&& Tro--s i sto+6, a( ',&& are (ue i .ro/ or(ers that 0ere p-a+e( pre4ious-! The +o/pa se--s Tro--s at the rate o. '&& per (a a( .i(s that it ta6es a a4era1e o. "& (as .or a or(er to 3e re+ei4e(! 2e+ause usa1e a( -ea( ti/es are 6o0 0ith +ertait a( 3e+ause the +o/pa has (eter/ie( that a or(er /ust 3e p-a+e( o0, the (esire( sa.et sto+6 5uatit /ust 3e e5ua- to: A! && uits 2! ',&&& uits C! ",&& uits D! '&& uits E! ',&& uits

SUPPORTING CALCULATION: ',&&& B ',&&  ='&& 8 "&> B SSQ SSQ  &&

2

"&!

The use o. 5uatitati4e /o(e-s +a 3e /o(i.ie( to i/pro4e the /aa1e/et o. i4etor 3: A! i+-u(i1 o- .i8e( +osts i the EOQ aa-sis 2! e/p-oi1 a /ii/u/ sa.et sto+6 -e4e- 3e+ause (e-i4er ti/e a( i4etor usa1e rates /a 4ar C! pur+hasi1 i4etor o- o+e a ear to sa4e o or(eri1 +ost D! pur+hasi1 i4etor /oth- to sa4e o +arri1 +ost E! e-i/iati1 se/i4aria3-e +osts .ro/ a +osi(eratio i the EOQ aa-sis 3e+ause o. the (i..i+u-t o. esti/ati1 those +osts

C

"'!

A i4etor +otro- te+hi5ue that re4ie0s 5uatities o ha( perio(i+a-- a( or(ers su..i+iet 5uatities to 3ri1 i4etor up to a (esire( -e4e- e8presse( as a u/3er o. (as; or 0ee6s; supp- is the: A! t0o$3i /etho( 2! A2C i4etor +otro- /etho( C! or(er ++-i1 /etho( D! /i$/a8 /etho( E! auto/ati+ or(er poit sste/

2

""!

The .a+tor that ee( not 3e +osi(ere( 0he +a-+u-ati1 a i4etor e+oo/i+ or(er 5uatit =EOQ> is: A! aua- sa-es o. a pro(u+t 2! sa.et sto+6 -e4eC! or(er$p-a+i1 +osts D! stora1e +osts E! ris6 o. i4etor o3so-es+e+e a( (eterioratio


120

2

"#!

2ra( Co/pa has +orre+t- +o/pute( its e+oo/i+ or(er 5uatit as && uits! Ho0e4er, /aa1e/et 0ou-( rather or(er i 5uatities o. && uits! Ho0 0i-- 2ra(;s tota- auapur+hase or(er +ost a( tota- aua- +arri1 +ost .or a or(er 5uatit o. && uits +o/pare to the respe+ti4e a/outs .or a or(er 5uatit o. && uits A! hi1her pur+hase or(er +ost a( -o0er +arri1 +ost 2! -o0er pur+hase or(er +ost a( hi1her +arri1 +ost C! hi1her pur+hase or(er +ost a( hi1her +arri1 +ost D! -o0er pur+hase or(er +ost a( -o0er +arri1 +ost E! oe o. the a3o4e

A

"*!

Carter Co/pa 3us a +ertai part .or its /au.a+turi1 pro+ess .or <"& a part a( ee(s '&,&&& parts a ear! It +osts <# a ear to +arr oe o. these parts i i4etor! The +ost o. p-a+i1 a pur+hase or(er .or these parts is <'! Assu/i1 that the parts 0i-- 3e re5uire( e4e-

2 _ 10,000 _ 15

(#

%

'#

C#

&#

# A

"!

C

"!

10,000 _ % 15

10,000 _ 15 %

2 _ 10,000 _ % 15

none o" the ao!e

throu1hout the ear, the .or/u-a .or the e+oo/i+ or(er 5uatit is the s5uare root o.: or its e+oo/i+ or(er 5uatit /o(e-, a +o/pa has a <'& +ost o. p-a+i1 a or(er a( a <" aua- +ost o. +arri1 oe uit i sto+6! I. the +ost o. p-a+i1 a or(er i+reases 3 "&@, the aua- +ost o. +arri1 oe uit i sto+6 i+reases 3 "@, a( a-- other +osi(eratios re/ai +ostat, the e+oo/i+ or(er 5uatit 0i--: A! (e+rease 2! i+rease C! re/ai u+ha1e( D! either i+rease or (e+rease, (epe(i1 o the reor(er poit E! either i+rease or (e+rease, (epe(i1 o the sa.et sto+6 or i4etor /aa1e/et, i1ori1 sa.et sto+6s, a 4a-i( +o/putatio o. the reor(er poit is: A! or(er +osts p-us +arri1 +osts 2! the s5uare root o. the ati+ipate( (e/a( (uri1 -ea( ti/e C! the ati+ipate( (e/a( per (a (uri1 -ea( ti/e ti/es -ea( ti/e i (as D! the e+oo/i+ or(er 5uatit E! the e+oo/i+ or(er 5uatit ti/es the ati+ipate( (e/a( (uri1 -ea( ti/e

121

C

Chapter 9

"%!

The Cappa-ari Co/pa 0ishes to (eter/ie the a/out o. sa.et sto+6 that it shou-( /aitai .or Pro(u+t D to resu-t i the -o0est +ost! The .o--o0i1 i.or/atio is a4ai-a3-e: Sto+6out +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Carri1 +ost o. sa.et sto+6!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Nu/3er o. pur+hase or(ers!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

< )& per o++urre+e < " per uit  per ear

The optios a4ai-a3-e to Cappa-ari are as .o--o0s: Uits o. Sa.et Sto+6 '& #& & 

Pro3a3i-it o. Rui1 out o. Sa.et Sto+6 &@ #&@ '&@ @

The u/3er o. uits o. sa.et sto+6 that 0i-- resu-t i the -o0est +ost is: A! #& 2! & C!  D! '& E! oe o. the a3o4e

SUPPORTING CALCULATION: Sa.et Sto+6 '& #& &  2

")!

E8pe+te( Sto+6outs "! '! ! !"

Sto+6out Cost <"&& '"& *& "&

Carri1 Cost < "& & '&& ''&

Sto+6out a( Carri1 Cost <""& ')& '*& '#&

The .o--o0i1 i.or/atio is a4ai-a3-e .or O(sse Co/pa;s Materia- : Aua- usa1e i uits!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! For6i1 (as per ear!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Nor/a- -ea( ti/e i 0or6i1 (as!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Ma8i/u/ -ea( ti/e i 0or6i1 (as!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

'&,&&& "& #& %&

Assu/i1 that the uits o. Materia-  0i-- 3e re5uire( e4e- throu1hout the ear, the or(er poit 0ou-( 3e: A! ",&&& 2! ",)&& C! ",'& D! ',"&& E! ',&&

SUPPORTING CALCULATION: ='&,&&&  "&> 8 #& B =%& $ #&> 8 *& #& ='&,&&&  "&> B *& =%& $ #&>  ",)&&


A

"9!

122

The .o--o0i1 i.or/atio re-ates to Hu(so Co/pa;s Materia- A: Aua- usa1e i uits!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! For6i1 (as per ear!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Nor/a- -ea( ti/e i 0or6i1 (as!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Ma8i/u/ -ea( ti/e i 0or6i1 (as!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

%,"&& "*& "& *

Assu/i1 that the uits o. Materia- A 0i-- 3e re5uire( e4e- throu1hout the ear, the sa.et sto+6 a( or(er poit 0ou-( 3e:

A! 2! C! D! E!

Sa.et Sto+6 %& && && %& oe o. the a3o4e

Or(er Poit ',#& %& ',#& &&

SUPPORTING CALCULATION: Sa.et Sto+6: =%,"&&  "*&> =* $ "&>  %& Or(er Poit: "& =%,"&&  "*&> B %&  ',#& C

#&!

Pe1ui Co/pa /au.a+tures 0iter a+6ets! Setup +osts are <"!&&! Pe1ui /au.a+tures *,&&& a+6ets e4e- throu1hout the ear! Usi1 the e+oo/i+ or(er 5uatit approa+h, the opti/a- pro(u+tio ru 0ou-( 3e "&& 0he the +ost o. +arri1 oe a+6et i i4etor .or oe ear is: A! <&!'& 2! <&!"& C! <&!*& D! <&!& E! oe o. the a3o4e


12%

Chapter 9

 2 _ ),000 _ $2   = 200 CC  

square root 

CC = $#)0 A

#'!

The .o--o0i1 (ata re.er to 4arious aua- +osts re-ati1 to the i4etor o. a si1-e$pro(u+t +o/pa: Uit trasportatio$i o pur+hases!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Stora1e per uit!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Isura+e per uit!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Aua- iterest .ore1oe .ro/ a-terate i4est/et o. .u(s!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Aua- u/3er o. uits re5uire(!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

<

!"& !'" '& < )&& '&,&&&

Fhat is the aua- +arri1 +ost per uit A!
SUPPORTING CALCULATION: $.12 + $.10 +

D

#"!

$800 10,000

= $.30

2-iss Co/pa has a or(er poit at ',*&& uits, usa1e (uri1 or/a- -ea( ti/e o. && uits, a( a EOQ o. ",&&& uits! Its /a8i/u/ i4etor, assu/i1 or/a- -ea( ti/e a( usa1e, 0ou-( 3e: A! #,*&& uits 2! ",&&& uits C! ',"&& uits D! ",)&& uits E! *,&&& uits

SUPPORTING CALCULATION: =',*&& $ &&> B ",&&&  ",)&& A

##!

The i4etor /o(e- that .o--o0s the +o+ept that )&@ o. the 4a-ue o. a i4etor is i "&@ o. the i4etor ite/s is the: A! A2C p-a 2! e+oo/i+ or(er 5uatit =EOQ> /o(eC! ust$i$ti/e i4etor sste/ D! /ateria-s re5uire/ets p-ai1 =MRP> sste/ E! 7ero i4etor /o(e-

2

#*!

The /ateria-s +otro- /etho( that is 3ase( o the pre/ise that the 5uatities o. /ost sto+6 ite/s are su3e+t to (e.ia3-e -i/its is the: A! ++-e re4ie0 /etho( 2! /i$/a8 /etho( C! t0o$3i /etho( D! A2C p-a E! oe o. the a3o4e


C

#!

12)

The /ateria-s +otro- /etho( that is 3ase( o phsi+a- o3ser4atio that a or(er poit has 3ee rea+he( is the: A! ++-e re4ie0 /etho( 2! /i$/a8 /etho( C! t0o$3i /etho( D! A2C p-a E! oe o. the a3o4e

The following questions are based on the Appendix to the chapter:

C

#!

I. the +ost o. 1oo(s so-( +o/pute( 0he i4etor is +oste( usi1 the .i.o /etho( is -ess tha 0he usi1 the -i.o /etho(: A! pri+es (e+rease( 2! pri+es re/aie( u+ha1e( C! pri+es i+rease( D! pri+e tre( +aot 3e (eter/ie( .ro/ the i.or/atio 1i4e E! pri+es 0et up a( (o0

A

#%!

The /etho( o. i4etor pri+i1 that 3est appro8i/ates spe+i.i+ i(eti.i+atio o. the a+tua- .-o0 o. +osts a( uits i /ost /au.a+turi1 situatios is: A! .irst$i, .irst$out 2! -ast$i, .irst$out C! 3ase sto+6 D! a4era1e +ost E! oe o. the a3o4e

D

#)!

The .o--o0i1 i.or/atio 0as a4ai-a3-e .ro/ the i4etor re+or(s o. the Atho Co/pa .or Jauar '9K%:

2a-a+e at Jauar ', '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Pur+hases: Jauar , '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Jauar ", '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Sa-es: Jauar %, '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Jauar #', '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 2a-a+e at Jauar #', '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

Uit Uits ",&&&

TotaCost < 9!%%

Cost <'9,&

',&& #,*&&

'&!#&& '&!%&

',*& #,&

',)&& #,"&& ',9&&

Assu/i1 that Atho /aitais perpetua- i4etor re+or(s, 0hat shou-( 3e the i4etor at Jauar #', '9K%, usi1 the a4era1e +ost i4etor /etho( rou(e( to the earest (o--ar A! <'9,99) 2! <'9,"# C! <'9,%&# D! <'9,9& E! oe o. the a3o4e


1,900 _

(1,700 _ $10) + (3,400 _ $10.75) 5,100

= $19,950

125

D

Chapter 9

#9!

The .o--o0i1 i.or/atio 0as a4ai-a3-e .ro/ the i4etor re+or(s o. the Atho Co/pa .or Jauar '9K%:

2a-a+e at Jauar ', '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Pur+hases: Jauar , '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Jauar ", '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Sa-es: Jauar %, '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Jauar #', '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 2a-a+e at Jauar #', '9K%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

Uits ",&&&

Uit Cost < 9!%%

TotaCost <'9,&

',&& #,*&&

'&!#&& '&!%&

',*& #,&

',)&& #,"&& ',9&&

Assu/i1 that Atho (oes ot /aitai perpetua- i4etor re+or(s, 0hat shou-( 3e the i4etor at Jauar #', '9K%, usi1 the a4era1e +ost i4etor /etho( rou(e( to the earest (o--ar A! <'9,9& 2! <'9,99) C! <'9,"# D! <'9,%&" E! oe o. the a3o4e


$71,550 6,900

_ 1,900 = $19,702

A

*&!

I a perio( o. risi1 pri+es, usi1 0hi+h o. the .o--o0i1 i4etor +ost .-o0 /etho(s 0ou-( resu-t i the hi1hest e(i1 i4etor A! .i.o 2! a4era1e +ost C! 0ei1hte( a4era1e +ost D! /o4i1 a4era1e +ost E! -i.o

A

*'!

The i4etor +ost .-o0 /etho( that i4o-4es +o/putatios 3ase( o 3roa( i4etor poo-s o. si/i-ar ite/s is: A! (o--ar$4a-ue -i.o 2! a4era1e +ost C! /o4i1 a4era1e D! .i.o E! re1u-ar 5uatit o. 1oo(s -i.o


12*

PRO2LEMS

PRO2LEM '! App-ie( A+5uisitio Costs! Ja/es Co/pa I+! re+or(s i+o/i1 /ateria-s at i4oi+e pri+e -ess +ash (is+outs p-us app-ie( re+ei4i1 a( ha(-i1 +ost! or pro(u+t 2eta, the .o--o0i1 (ata are a4ai-a3-e:

rei1ht$i a( +arta1e$i!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Pur+hasi1 Depart/et +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Re+ei4i1 Depart/et +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Stora1e a( ha(-i1!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Testi1, spoi-a1e, a( ree+ts!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Tota-!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

2u(1ete( .or the Moth < #,)&& %,'& ,)" ,'#& #,#* < ","&

A+tua- Cost .or the Moth < #,%& %,&% ,)& ,'&& #,)& < ","

The pur+hasi1 3u(1et sho0s esti/ate( et pur+hases o. <'%,&&& .or the /oth! A+tua- i4oi+es et o. (is+outs tota- <'%#,&& .or the /oth! Required:

='> ="> =#>

Deter/ie the app-ie( a+5uisitio +osti1 rate .or the /oth! Deter/ie the a/out o. app-ie( +ost a((e( to /ateria-s pur+hase( (uri1 the /oth! I(i+ate the a/out o. a( the possi3-e (ispositio o. the 4aria+e!

SOLUTION

'udgeted aquisitio n ost $2*,250 = = 15- applied aquisition osting rate "or the +onth 'udgeted purhases $175,000 ='> ="> =#>

<'%#,&& et pur+hases 8 '@ app-ie( a+5uisitio +osti1 rate  ",&" app-ie( +ost a((e( to /ateria-s pur+hase( (uri1 the /oth The u(erapp-ie( a+5uisitio +ost o. <&& ="," a+tua- +ost $ ",&" app-ie( +ost> shou-( 3e (e3ite( to Cost o. Goo(s So-( or prorate( to Cost o. Goo(s So-( a( i4etories!

127

Chapter 9

PRO2LEM "! Deter/iatio o. Opti/a- Or(er Quatit! Mi+ro Corp! uses ',&&& uits o. Chip aua-- i its pro(u+tio! Or(er +osts +osist o. <'& .or p-a+i1 a -o1$(ista+e +a-- to /a6e the or(er a( <*& .or (e-i4eri1 the or(er 3 tru+6 to the +o/pa 0arehouse! Ea+h Chip +osts <'&&, a( the +arri1 +osts are esti/ate( at '!"@ o. the i4etor +ost! Required:

='> =">

Co/pute the e+oo/i+ or(er 5uatit .or Chip a( the tota- or(er +osts a( +arri1 +osts .or the ear! Deter/ie the 3est or(er 5uatit i. Chip is pur+hase( o- i /u-tip-es o. " uits! =Rou( as0ers to the earest 0ho-e (o--ar!>

SOLUTION 314

 2 _ / _ C    C/ _ CC 

 = square root  

 2 _ 1,000 _ $50    $100 _ #15*25 

= square root  

= square root *,)00 = 80

/ _ C 

=

1,000 _ $50 80

= $*25 order ost

 _ C/ _ CC = _ 80 _ $100 _ #15*25 = $*25 arr.ing ost

=">

The 3est or(er 5uatit is %! 2 pro+ess o. e-i/iatio, tr 3oth % uits a( '&& uits:

/ _ C 1,000 _ $50 = = $**7 order ost 75 75

 EOQ 8 CU 8 CC   8 % 8 <'&& 8 !'" 

) +arri1 +ost < ',"# tota- +ost

A((itioa- +o/putatios: Or(er 5uatit at '&&: Or(er +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

<

&&

Materials: Controlling, Costing, and Planning Carri1 +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Tota-!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

128 %)' < ',")'

129

Chapter 9

PRO2LEM #! Or(er Poit, I4etor Le4e-s, Or(eri1 Cost! Char-esto Co/pa has (e4e-ope( the .o--o0i1 (ata to assist i +otro--i1 oe o. its i4etor ite/s: E+oo/i+ or(er 5uatit!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! A4era1e (ai- use!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Ma8i/u/ (ai- use!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! For6i1 (as per ear!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Sa.et sto+6!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Cost o. +arri1 i4etor!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Lea( ti/e !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Required: Co/pute the .o--o0i1:

='> ="> =#> =*>

Or(er poit A4era1e i4etor Ma8i/u/ i4etor assu/i1 or/a- -ea( ti/e a( usa1e Cost o. p-a+i1 oe or(er

SOLUTION ='> ="> =#> =*>

Or(er poit: '*& B ='&& 8 % (as>  )*& -iters A4era1e i4etor: '*& B ='&&&">  *& -iters Nor/a- /a8i/u/ i4etor: '*& B '&&&  ''*& -iters Cost o. p-a+i1 oe or(er =CO>:

'&&& -iters '&& -iters '"& -iters "& (as '*& -iters <'!&& per -iter per ear % 0or6i1 (as


1%0

 2 _ / _ C   C/ _ CC  

 = square root 

 2 _ 25000 _ C   $1  

1,000 = square root 

1,000 = square root 3$50,000 _ C4 1,000,000 = $50,000 _ C C = $20 PRO2LEM *! Cost Sa4i1 3 Use o. EOQ! Farer Co! uses ,&&& uits o. /ateria- per ear at a +ost o. <* per uit! Carri1 +osts are esti/ate( to 3e <'!'" per uit per ear, a( or(er +osts a/out to <& per or(er! As a i+eti4e to its +usto/ers, Farer 0i-- e8te( 5uatit (is+outs a++or(i1 to the .o--o0i1 s+he(u-e: Mii/u/ Or(er && ',&&& ",&&&

List Pri+e <* * *

Dis+out "@ * 

Net Pri+e <#!9" #!)* #!%

Required:

='> ="> =#>

Deter/ie the e+oo/i+ or(er 5uatit =i1ori1 5uatit (is+outs> a( the tota- aua- or(er +ost, +arri1 +ost, a( /ateria-s +osts at EOQ =+osi(eri1 5uatit (is+outs>! Co/pute the aua- or(er +ost, +arri1 +ost, /ateria-s +ost, a( tota- +ost at ea+h (is+out -e4e-! =Rou( to the earest (o--ar!> I(eti. the or(er si7e, +hoosi1 .ro/ oe o. the three (is+out -e4e-s, that 0i-- /ii/i7e the tota- +ost!

SOLUTION

(1)

 2 _ *,000 _ $*0   = 800 units per order $1#125  

 = square root 

Or(er +ost B Carri1 +ost B Materia-s +ost  Tota- +ost =,&&&)&& 8 <&> B =)&&" 8 <'!'"> B =,&&& 8 <#!9">  <*& B <*& B <"#,"&  <"*,*"& =">

Si7e o. or(er!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Nu/3er o. or(ers per ear!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! A4era1e i4etor!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Or(er +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Carri1 +ost =<'!'" per uit>!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Materia-s +ost: ,&&& 8 <#!9"!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

&& '" "& <

%"& ")' "#,"&

',&&&  && <

#& #

",&&& # ',&&& <

')& ','"

1%1

Chapter 9 ,&&& 8 <#!)*!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ,&&& 8 <#!%!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Tota- +ost!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

=#>

"#,&*& < "*,"'

The or(er si7e that 0i-- /ii/i7e the tota- +ost is ",&&& uits!

< "#,9#

"",& < "#,)


1%2

PRO2LEM ! Deter/iatio o. Opti/a- Si7e o. a Pro(u+tio Ru! Geor1ia Corp! pro(u+es .ire0or6s i 4arious .or/s! A +ar(3oar( tu3e, Part No! A)$E, is /au.a+ture( rather tha or(ere( .ro/ a outsi(e supp-ier! The +o/pa esti/ates that its ee( ea+h ear .or this tu3e is *,)&& 1ross a( that 4aria3-e /au.a+turi1 +osts are <& per 1ross! Setup +osts a/out to <'" per pro(u+tio ru, a( stora1e +osts are e5ua- to @ o. 4aria3-e /au.a+turi1 +osts! Required:

='> =">

Deter/ie the opti/a- si7e o. a pro(u+tio ru a( the tota- aua- setup +ost a( tota- +arri1 +ost at that si7e! Deter/ie the opti/a- si7e o. a pro(u+tio ru, the tota- aua- setup +ost, a( the tota- +arri1 +ost, assu/i1 that stora1e spa+e is -i/ite( to *&& uits!

SOLUTION 6otal annual setup ost plus total arr.ing ost

 ),800   720   _ $1*2    _ 3$*0 _ 5-4  720   2 

= 

= $1,080  $1,080 = $2,1*0

=">

The opti/a- si7e 0ou-( ha4e to 3e *&& uits 3e+ause tota- +osts at a -ot si7e 3e-o0 *&& uits are 1reater! Costs at this si7e are:

1%%

Chapter 9 6otal annual setup

 ),800   )00   _ $1*2    _ 3$*0 _ 5-4  )00   2 

= 

ost plus total arr.ing ost

= $1,9))  $*00 = $2,5))

PRO2LEM ! Sa.et Sto+6! Je..erso  Sos I+! 0ou-( -i6e to (eter/ie the sa.et sto+6 to /aitai .or a pro(u+t so that the -o0est +o/3iatio o. sto+6out +ost a( +arri1 +ost 0ou-( resu-t! Ea+h sto+6out 0i-- +ost <'&& the +arri1 +ost .or ea+h sa.et sto+6 uit 0i-- 3e <" the pro(u+t 0i-- 3e or(ere( te ti/es a ear! The .o--o0i1 pro3a3i-ities o. rui1 out o. sto+6 (uri1 a or(er perio( are asso+iate( 0ith 4arious sa.et sto+6 -e4e-s: Sa.et Sto+6 Le4e" uits & % '&&

Pro3a3i-it o. Sto+6out &@ " '& 

Required: Deter/ie the +o/3ie( sto+6out a( sa.et sto+6 +arri1 +ost asso+iate( 0ith ea+h -e4e- a( the re+o//e(e( -e4e- o. sa.et sto+6! =AICPA a(apte(>

SOLUTION Sa.et Sto+6 Le4e-

AuaNu/3er o. Or(ers

" & % '&&

'& '& '& '&

= = B = = = = = =

8

Aua- Sa.et Sto+6 Carri1 Cost =<" per Uit> < & '&& '& "&&

Pro3a3i-it o. Sto+6out ! !" !' !&





E8pe+te( AuaSto+6outs  "! ' !

8

Cost per Sto+6out <'&& '&& '&& '&&



AuaSto+6out Cost <&& "& '&& &

AuaCo/3ie( Cost <& #& "& "&

The re+o//e(e( -e4e- o. sa.et sto+6 is either % uits or '&& uits, si+e ea+h ha4e the sa/e +o/3ie( +ost!

> > > > > > > >


1%)

The following problem is based on the Appendix to the chapter.

PRO2LEM %! Materia-s Costi1 Metho(s Usi1 Materia-s Le(1er Car(! A +o/pa that uses a perpetua- i4etor sste/ ha( the .o--o0i1 trasa+tios .or Materia- 999 (uri1 Ju-: Ju-

' *  ) '* '% "&

2e1ii1 3a-a+e: ",)&& uits  <'"!&& per uit Issue( ',"&& uits Re+ei4e( ',&&& uits  <'#!#& per uit Issue( ',&&& uits Re+ei4e( *&& uits  <'*!&& per uit Issue( )&& uits Re+ei4e( && uits  <'*!' per uit

Required: Prepare a /ateria-s -e(1er +ar( .or Materia- 999, usi1 ='> .i.o +osti1, ="> -i.o +osti1, a( =#> a4era1e +osti1!

SOLUTION ='> Date Ju-

= = = = = = = = = = = = = = = = =

' *  ) '* '%

Uits

Re+ei4e( Uit Cost

',&&&

<'#!#&

*&&

"&

&&

Uits ",)&& ',&& ',&& ',&&& && ',&&& && ',&&& *&& )&& *&& )&& *&& &&

Uit Cost <'"!&& '"!&& '"!&& '#!#& '"!&& '#!#& '"!&& '#!#& '*!&& '#!#& '*!&& '#!#& '*!&& '*!'

'*!&&

'*!'

Cost

',"&&

<'"!&&

',&&&

'"!&&

&& "&&

'"!&& '#!#&

<'#,#&& ,&&

%,&)&

2a-a+e A/out <##,&& '9,"&& < '9,"&& '#,#&& < %,"&& '#,#&& < %,"&& '#,#&& ,&& < '&,*& ,&& < '&,*& ,&& %,&)&

Uits

Issue( Uit Cost

#",&& "&,&&

",'&& ',"*&

"#,#"&

> > Cost > > <'*,*&& > > '",&&& > > %,"&& > ",& > >

1%5

Chapter 9

="> Date Ju-

= = = = = = = = = = = = =

' *  ) '* '%

Uits


',&&&

<'#!#&

*&&

"&

&&

Uits ",)&& ',&& ',&& ',&&& ',&& ',&& *&& ',"&& ',"&& &&

Uit Cost <'"!&& '"!&& '"!&& '#!#& '"!&& '"!&& '*!&& '"!&& '"!&& '*!'

'*!&&

'*!'

Uits ',"&&

<'"!&&

',&&&

'#!#&

*&& *&&

'*!&& '"!&&

<'#,#&& ,&&

%,&)&

> > Cost > > <'*,*&& > > '#,#&& > > ,&& > *,)&& > >

2a-a+e

=#> Date Ju-

= = = = = = = = = =

Cost

Issue( Uit Cost

' *  ) '* '% "&

Uits ",)&& ',&& ",&& ',&& ",&&& ',"&& ',%&&

A/out <##,&& '9,"&& < '9,"&& '#,#&& < '9,"&& ,&& < '*,*&& %,&)&

#",&& '9,"&& "*,)&& '*,*&& "',*)&

Uits


',&&&

<'#!#&

<'#,#&&

*&&

'*!&&

,&&

&&

'*!'

%,&)&

2a-a+e Uit Cost <'"!&& '"!&& '"!& '"!& '"!)& '"!)& '#!"&

A/out <##,&& '9,"&& #",&& "&,&&& ",&& ',#& "",**&

Cost

Uits

Issue( Uit Cost

',"&&

<'"!&&

',&&&

'"!&

)&&

'"!)&

> > Cost > > <'*,*&& > > '",&& > > '&,"*& > >

09 Materials - Controlling, Costing & Planning.doc

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