作者willie1987 (威力是也)
看板Accounting
标题[问题] 责任会计
时间Mon Dec 7 22:54:00 2009
B company makes a household appliance with model number XX300.The goal for 20X4
is to reduce direct materials usage per unit.No defective units are currently
produced.Manufacturing conversion costs depend on production capacity defined
in terms of XX300 units that can be produced.The industry market size for
appliances increased 5% from 20X3 to 20X4.The following additional data are
available for 20X3 and 20X4:
20X3 20X4
──── ────
units of XX300 produced and sold 10,000 10,500
selling price $100 $95
Direct materials(square feet) 30,000 29,000
Direct material costs per square foot $10 $11
Manufacturing capacity for XX300(units) 12,500 12,000
Total conversion costs $250,000 $240,000
Conversion costs per unit of capacity $20 $20
Which of the following statements is true?
(A)The revenue effect of the growth component is $50,000 U
(B)The cost effect of the growth component for conversion cost is $10,000 U
(C)The cost effect of the growth component fordirect materials is $15,000 U
(D)None of the above
答案:(C) 我的答案是(B)...算法是250,000-240,000=10,000 不过错了
大概是我观念错了吧ˊˋ 请会的人教教我吧~拜托了感恩!!!
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◆ From: 123.0.214.13
1F：推 accjm:10,000*3*10-10,500*3*10=U15,000 12/08 15:37
2F：→ accjm:这题是平衡计分卡吧@@ 12/08 15:40
3F：→ willie1987:原来这是平衡计分卡喔@@" 补习班还没教到.我先看了结果 12/08 17:56
4F：→ willie1987:不会= = 12/08 17:56