CHECK LIST OF KEY FIGURES Chapter One –
No check figures are supplied for this chapter. Chapter Two –
14 – C >> net loss = <15,000> 15 – A – >> cost!unit = ".## 1$ – C >> total cost = 1",000 5 – % >> C&' = "$4,000 ( – % >> C&) = 4,54(,000 " >> Cost of ser*ices = #$,0(0 + % >> Cost!-o = 04.+0 #1 – % >> C&) = 1,###,000 # – % >> /nding -alance = 1"5,1(0 ## – % >> C&) = ($$,00 #4 – % >> otal period costs = (5,00 #5 – A >> C&) = 5#(,000 #( – A >> C&) = #4$,000 Chapter Three –
11 – % – 1 >> #+!unit 1 – A >> Applied = #5,#(0 1# – A >> rate = $.#0!23r 14 – % >> 5,000 underapplied in )arch 1" – A >> 3 = 4.#5!)3r 1$ – A >> C = #,#+0 6 .0+!)3r 0 – A >> C = 1,50 .0$!)3r # – % >> C = 10,400 4 – A >> 7 = 400 6 .0!)3r 5 – % >> #( per groo8 ( – C >> 9inishing = 4.$$!23r " – A >> 1,40 + >> ifference = 40,000 $ – % >> ar C&' = 4$0,000 #0 – A >> :nco8e = 55,(00 # – % >> ;nderapplied 93 = #,00 #4 – C – >> ;nderapplied 93 = #,(00
#5 – A >> Applied 3 = $(.1" #( – A – 1 >> 3 = #.#0!23r #" – >> C&' = ,#40 #+ – C >> 10,(00 #$ – C >> 3!pool = ,#((.5 40 – A >> C = 4,50 6 #.0!)3r 41 – A >> 7 = 1,(54.4( 6 54.#5!charter 4 – A >> N: = 50,000 4# >> aria-le :% in 00" = $$0,000 44 – A >> perating :nco8e = 1(#,+#0 45 – A >> :% = 5+,000 Chapter Four –
+ – % >> ) = 14,500 $ – % >> /nding : = 1#4,000 10 A >> 3 = 110? of 2@ 11 – >> C&) = 5"(,#0 1 – % >> C&) = (+,000 1# – A >> C&' = 4"","50 15 – % >> Applied 3 = 4,(40 1( – % >> %illing = 4,5(1 1" – >> *erapplied 3 = $,""0 1+ – A >> 3 = .0!2@ 1$ – C >> ;nderapplied 3 = 5"0 0 – C >> N: = 1+,4#5 – A >> aroll = 45",+"5 $ >> C&' = ###,000 #0 – A >> 3 = 10.5!23r #1 – % >> /nding : = ,"##,""0 # – C >> AdBusted C&) = 1,"",$04 ## – # >> C&) = +5,005 #4 – >> N: = $5,#"0 #5 – A >> ring = 4."5!)3r #( – >> N: = $5,#"0 #" – A >> ;nderapplied 3 = +,$0 #+ – % >> )aterial rice ariance = 00,000 9 #$ – A >> 'tandard ri8e Cost = (.50 40 >> +.50!)3r
41 – % >> /nding ) = (0,000 4 – C >> C = 510,000 4# – A >> ) ;sed = 4,+1( Chapter Five –
1# – A >> otal ccle ti8e = 14,0+5 8inutes 14 – % >> )C/ = 11? 1$ – % >> 5(,"50 0 – % >> 5.#+!unit 1 – C >> egular :% = (0,000 – A >> 3 rate = 10.05!unit ( – C >> )C/ = 4".(? " – C >> )C/ = 5(.$? + – % >> &ae-os cost! unit = #$.4# $ – C >> roduct A cost!unit = #1#.4# #0 – % >> Cost!door = $ #1 – A >> etire8ent = #,+5."1!Dorker # – % >> utpatient care = "#,000 ## – % >> 3 rate = 4+.5 #5 – C >> otal cost of C %oard = 10,40(,000 #( – C >> Contri-ution of ane = 10$,"44.$0 #" – C >> Assad = 5,1+0 Chapter Six –
$ – % >> CC /; = +1(,000 10 – % >> ) /; = 510,000 11 – C >> 9:9 ) /; = +,000 1 – C >> /nding :n*entor = (,400 1# – >> ) /; = "$(,500 14 >> 3 Cost!/; = .50 15 >> ) Cost!/; = #.40 1( – % >> otal Cost!/; = 1.#( 1" >> otal Cost!/; = 4.(4 1+ – % >> otal Cost!/; = (.50 1$ – C >> /nding : = 54",#0 0 – >> /nding : = 104,5+0 1 – % >> C&) = 44,404 – % >> /; – Con*ersion = #4,#15
# – % >> /nding : = ,+.40 4 – % >> C&) = 10(,"(0 5 – A >> C&) = "(,"(0 + >> Nor8al spoilage = 1,400 units $ – C >> +00 units #0 >> C&) = 45,4#0 #1 – C >> A-nor8al spoilage = 45,50 # – A >> C&) = 50",400 ## – A >> /nding : = 1#,0$( #4 – C >> /nding : = 1,(14,000 #5 – A >> C&' = 10,"$(,000 #( – >> /nding : = #,4+0 #" – C >> otal cost!/; = 10.5 #+ – % >> /nding : = 1+,#(0 #$ – A >> C&) = "0,+00 40 >> otal cost!/; = #.00 41 – % >> otal cost!/; = 1.5 4 – C >> C&) = ++0,000 4# – >> otal cost!/; = 1".1" 44 – % >> C&) = ,++0,000 45 – A >> 9inish unit cost of con*ersion = 1.00 4( – C >> A-nor8al spoilage = 150 pounds 4" >> A-nor8al spoilage = 5"( 4+ >> A-nor8al spoilage = 5+0 4$ – % >> A-nor8al spoilage = 1,5(( 50 – >> C&) = 1,41+,000 Chapter Seven –
1 – % >> )E ar = 1"0 ; 1# – % >> ) ar = 1,150 9 14 – % >> 2/ ar = 4,#50 9 15 – % >> otal 2a-or ar = $00 ; 1( – C >> ) ar = 1,+"5 ; 1" – A >> otal 2a-or ar = #,50 ; 1+ – Case % >> A = +.+0 1$ – A >> otal 3 ar = 1(,$40 9 0 – A >> otal 93 ar = 450 9 1 – A >> ol ar = 1,(0 ;
– % >> Actual 3rs = 5,500 # – C >> Controlla-le ar = #,00 9 4 >> ol ar = 1,4"5 ; 5 – A >> ol ar = #,040 ; ( – A >> 'td cost!-atch = #0.0 $ – A >> otal ar = 4,1#5 ; ## >> )E ar = 1,(#" ; #4 >> 2a-or )i ar = 5,000 ; #5 – A >> 2a-or )i ar = 4,""0 ; #( >> 2 ar = 1+,150 9 #" – A >> )E ar = 1,00 ; #+ – 9 >> 2/ ar = 50 ; #$ – % >> )E ar = (#0 ; 40 – A – 2 ar = (,#00 ; 41 – % >> 93 'p ar = 4,000 9 4 – A >> otal 93 ar = #(0 ; 4# – >> 3 /ff ar = 1(,000 ; 44 – % >> 3 /ff ar = 0,"00 ; 45 – C >> 2 ar = 450 ; 4( – C >> otal 93 ar = 0 ; 4" – % >> AdBusted -alance = ,"(5,+1" 4+ – A >> aria-le Con*ersion /ff ar = (0,000 ; 50 – A – # >> 2 ar = +0 ; 51 – % >> 2/ ar = ,000 ; 5 – A >> )aterial 7ield ar = +00 ; Chapter 8 –
1 >> otal proBected re*enue = 4+#,000 1# )arch >> %udgeted production = #5,00 14 >> otal production = ,((,000 15 >> 7ards to purchase = #$,+40 1( – A >> roduction = #"5,500 1" – % >> otal purchases = 50,"+0.50 1+ – % >> A! on #!#1 = #0,$00 1$ – C >> cto-er collections = (",$"5 0 – % >> )a credit sales = ##",500 1 >> :ncrease in cash = (0(,(50 >> otal dis-urse8ents = 1,$54,000
# >> /nding cash in Fune = #,($0 4 – A >> C&' = 1#,000,000 5 >> 'elling price = 10.+0 ( – % >> Collections = ((0,000 " >> N: = "",000 + – % >> N: = "+",500 ## >> roduction = 1,##5,000 #4 – / >> $(,"+".1 #5 – / >> /nding cash in )arch = 1,44".1+ #( – C >> 9ied 'GA epense = 5,000 #" – >> Cash a*aila-le = 1+,+(0 #+ – C >> 105,000 #$ >> 00+ collections = 1,0(5,000 40 – A >> 00( ending cash = "00 41 – C >> :% = 4,#14,000 4 – >> %udgeted la-or = ,"0,000 4# >> )arch ending cash = 5,01( 44 – A >> Net operating earnings = $40,"+0 45 – A >> Corporate allocation = "5,000 Chapter 9 –
+ – % >> aria-le C&' = (1,50 $ – C >> Net loss = <1+#,"50> 10 – C >> 5 11 – % >> $0,100 1 – >> %!/ = $1+ rings 1# >> )ini8u8 ' = 100 14 – C >> 450 plahouses 15 – % >> re*enue = 1,410,000 1( – / >> +0 units 1" – % >> (0# units 1$ – % >> e*enue = ,+45,45$ 0 – C >> .0(!passenger 1 – C >> (1,"15 units – / >> C) = (,100 # – >> rofit = 1#0,000 4 – % >> e*enue = 1",+54,#"5,000 5 – A >> %!/ = 1#".5 -ushels!acre
( – >> :ncrease in N: = 40 " – >> perating le*erage = ".#" # – A >> Net loss = <00> ## – C >> 4,5"( units #4 – / >> C) = 1".01 #5 – % >> %!/ = $0,"00 -ase-alls #" – C >> %!/ = 4,0$ -ags #+ – >> %!/ = #,1(" -ags!8onth #$ – / >> #,111 + engines 40 – >> otal re*enue!-ag = 5+.40 41 – C >> 4."4!guest da 4 – / >> 4+,14$ units 4# – % >> )!' = (? 44 – / >> : N: = 1(,"0 45 – % – $ >> 1($,40$ units Chapter !
1 >> sunk cost = $,"00 14 – / >> "",000 15 >> :ncre8ental profit = 5+,000 1( – A >> Ad*antage to -u = 4,000 1" >> :ncre8ental profit!-u8per = 4+ 1+ – C >> ",05$ units 1$ – A >> C)!unit of la-or for A = 5 0 – % >> reta inco8e = #5,000 1 – % >> :ncre8ental profit = (,000 – % >> :ncre8ental loss = <1,5+0> # – C >> &roo8ing C)!hour = 1+ 4 – % >> Change in profit = ",000 5 – % >> perating loss = <10+,000> ( – A >> 'eg8ent 8argin = <15,000> #1 – A >> Net ad*antage to -u = 50,000 # – C >> )ai8u8 = ,+00,000 ## – % >> isad*antage to outsource = <110,000> #4 – A >> otal unit cost = 4#.0# #5 – % >> reta inco8e = "(,$44 #( – A >> otal lan # inco8e = 1,4#1,000 #" – % >> Net ad*antage to keep steaks line = $#,000
#+ – C >> /sti8ated profit fro8 operations = 1,"00,000 #$ – % >> lan C operating inco8e = +,500 41 – % – 1 >> otal C) = +40 4 – C >> )ini8u8 unit price = 14.40 Chapter –
1 – % >> ate = .+4!sales dollar 1# – % >> :ncrease in inco8e = 1,(00,000 14 – A >> Cost of fish = 10+,"$5 15 – % >> otal Huarts = 400,000 1( – A >> Net profit of &a8es = "50,000 1" – % >> /: of perfu8e = #,000 1+ – % >> ;nder N, Fa8 = 4$,+5# 1$ – A >> 7arn net -enefit = (,000 0 – % >> Additional profit = 5,000 1 – % >> /: of '8oked = #,$00 # – C >> Allocated cost to enting = 15,000 4 >> 9air = #+,000 5 – C >> resses = <+,000> ( – % >> Net profit of 'eHuel = #,(+,+00 " >> eduction in Boint cost = 40+,000 + – % >> :% = 55,05 $ – C >> ;nderapplied 3 = 4,50 #0 – A >> 4.5 ## – % >> 9undraising = #,(00 #5 – C&) = 40,5$5 #( – % >> C&' = #+,(0 #" – C >> C&' = #+,(0 #+ – C >> /nding 9& = 11,$5 #$ – C >> /nding 9& = 1#,+( 40 – % >> *erall gross 8argin = 1,0(",500 41 – % >> Foint cost of toDels = #4,+$( 4 – >> re8iu8 C&) = 1,""+ 4# – >> N of Apparel = (4,550 44 – >> N = 51" 45 – % – # >> C&) of 'traD = 14(,50 4( – A >> Allocated Boint cost = (+,+00
Chapter " –
No check figures are supplied for this chapter. Chapter # –
0 >> 2oans = 41,500 1 >> 2oans = 41",### – % >> Asse8-l = #0,#5 # >> 2oans = 414,544 4 – C >> '# = 5"+,45.1$+0 ( – % >> )ini8u8 price = 10+."5 " – % >> 4.50!unit + – C >> 1.(0 #0 – % >> .((5!8inute ## – A >> Net operating inco8e = 11,500 #4 – % >> otal -udgeted 8anufacturing cost = $(,5(5 #5 – % >> otal *ariance = 50,500 9 #( – A >> otal *ariance = #"0,000 9 #+ >> otal utatient cost = "++,000 #$ – % >> : = #,+51,### 40 >> College ets = ,"0",($$ 41 – C >> 9inish = 1(.$(!23r 4 – >> otal = #,5+4,5$$ 4# – % >> Case selling price = 4# 44 – % >> ;pper li8it = 4,(40 45 – % >> aria-le cost = 44.$0 4( – % >> C) = (00,000 4" – C >> otal 2C = 444,#40 4$ – A >> 'tandard *aria-le 8anufacturing cost 6 0? = ".(+ Chapter $ –
1" – % >> a-ack = +."5 ears 1+ – A >> a-ack = 5.$ ears 1$ >> N = 4",(54 0 – A >> N = 1,$$1,5$4 1 >> : = 1.10 – A >> : = 1.05 # – C >> Annual C9 = 5$,1(5 4 – A >> = (0(,5+
5 – % >> N = 4,$0,554 ( – C >> C9A = 1,(00 " – % >> #."$ ears #1 >> 9 = 11,"4 # >> Cost = 4(,4(0 ## – / >> = 5#$,#$( #4 – A >> A = (.("? #5 – C >> A = 1+.((? #( – % >> a-ack = 5." ears #" – C >> N = #,#(4 #+ – C >> : = .$ #$ – A >> a-ack = #.0 ears 40 – A >> N = 14,05( 41 – A >> N = <51,15$> 4 – % >> N = ","+1 4# – C >> N = 1($,5"1 44 – C >> otal N = ",0#4,+" 45 – A >> N = 51$,"(5 4( – % >> N = "$,"(0 4" – % >> N = <4+,"01> 4+ – >> A = +(."$? 4$ – % >> N = ,4+$ Chapter % –
1# – % >> :ndifference point = 1,(10 hours 1$ >> /fficienc *ar = #1 ; 0 – A >> otal *ar = ,0++ ; 1 >> otal re*enue *ar = (,000 9 – % >> otal re*enue *ar = 400 ; # >> otal 9C *ar = 10,000 ; #5 – >> Cost sa*ings = 14.40 #( – A >> otal unepended appropriation = 10,50 #+ – C >> total *ar = #,000 9 Chapter & –
0 – A >> otal 00" cost = 50,"00 1 – A >> otal 00" cost = #",(00 # – C >> otal Hualit costs = 1+#,000
4 – % >> otal Hualit costs = 50,+0 #+ – A >> otal )ini = 15,000 #$ – A >> otal Chic = ",000 40 – % >> otal failure costs = #4,000 41 – % >> otal failure costs = 1(,000 4 – A # >> otal Hualit costs = 1+$,"00 4# – A – # >> otal Hualit costs = 1$4,400 Chapter ' –
14 >> Carring costs = 1.04 15 >> arget cost!unit = 11."# 1( – % >> arget 8anufacturing cost!unit = "#.4 1" >> arget cost = 05 – A >> /NC *ar = #,450 ; # – % >> /NC *ar = 0 4 >> C&' = 4+,000 5 >> C&' = $54,000 $ >> /E of oDder = 50 #0 >> /E = +00 units #1 >> /E = +00 units # – C >> 4.+4 runs #4 – A >> arget cost!unit = 1.(+ #5 >> arget cost of production = +0 #" – C >> C&' = #1,000 #+ – % >> :ncrease of +,5(0 4# – A >> /E = $4" pounds 44 – C >> 9ertilier /E = 1,(5 pounds Chapter 8 (
No check figures are supplied for this chapter. Chapter 9 –
1" >> i*ision # = 10? 1+ – C >> : = #? 1$ – >> : = 5.0#? 0 >> : = 1,"(0,000 1 – % >> : of i*ision = ((,000 – >> Asset ! = 1.5(
# >> Afterta inco8e = (,1+5,000 4 – A >> /A = 1,10#,000 + – >> hroughput = 14" units!hour $ – >> hroughput = 10.15 units!hour #0 – A >> )C/ = (4? ## – A >> Net effect on preta inco8e = <540,000> #4 – C >> Net increase in cash = #00 #( – A >> : = 1? #" – A >> Actual : = 11.++? #+ – A >> : = 10,00 #$ – A >> C) = ",40 40 – A >> 'ail-oat : = 0? 41 – A >> roBected /A = 1,15,000 4# – >> hroughput = (.4 units!hour 54 – A >> 7ear # = #50,000
