课程名称︰成本与管理会计甲上 课程性质︰必修 课程教师︰曾智扬 开课学院：管理学院 开课系所︰会计学系 考试日期（年月日）︰2012年10月30日 考试时限（分钟）：75分钟 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : 1.The job costing system at Smith's Custom Framing has five indirect cost pools(purchasing,material handling,machine maintenance,product inspection, and packaging).The company is in the process of bidding on two jobs;Job 215, an order of 15 intricate personalized frames,and Job 325,an order of 6 standard personalized frames.The controller wants you to compare overhead allocated under the current simple job-costing system and a newly-designed activity-based job-costing system.Total budgeted costs in each indirect cost pool and the budgeted quantity of activity drivers are as follows: Budgeted Budgeted Quantity of Overhead Activity Driver Activity Driver Purchasing $70,000 Purchase orders proceed 2,000 Material handeling 87,500 Material moves 5,000 Machine maintenance 237,300 Machine-hours 10,500 Product inspection 18.900 Inspections 1,200 Packaging _39,900_ Units produced 3,800 Total $453,600 Information related to Job 215 and Job 325 follows.Job 215 incurs more high- level costs because it uses more types of materials that need to be purchased, moved,and inspected relative to Job 325. Job 215 Job 325 Number of purchase orders 25 8 Number of material moves 10 4 Machine-hours 40 60 Number of inspections 9 3 Unit produced 15 6 Required (1)Compute the total overhead allocated to each job under a simple costing system,where overhead is allocated based on machine-hours.(3 points) (2)Compute the total overhead allocated to each job under an activity-based costing system using the appropriate activity drivers.(11 points) 2.Larsen Company is a manufacturer of car seats.Each car seat passes through the Assembly Department snd Testing Department.Direct materials are added when the Testing Department process is 90% complete.Conversion costs are added evenly during the Testing Department's process.As work in Assembly is immediately transferred to Finished Goods. Larsen Company uses the FIFO method of process costing.Data for the Testing Department for October 2012 are: Physical Transferred- Direct Conversion Units In Costs Materials Costs Work in process,October 1 7,500 $2,881,875 $0 $835,460 Degree of completion, beginning work in process ? ? 70% Transferred in during October 2012 ? Completed during October 2012 26,300 Work in process,October 31 3,700 Degree of completion, ending work in process ? ? 60% Total costs added during October 2012 $7,735,500 $9,704,700 $3,955,900 Required (1)For each cost category,compute equivalent units in the Testing Department. Show physical units in the first column of your schedule.(6 points) (2)For each cost category,calculate the cost per equivalent unit in the Test Department for October 2012,and assign total costs to units completed (and transferred out) and to units in ending work in process.(12 points) 3.Endeavor Printing,Inc. uses normal costing for its job-costing system,which has two direct-cost categories (direct material costs and direct manufacturing labor costs) and one indirect-cost pool(manufacturing overhead costs,which are allocated using direct manufacturing labor costs).You are asked to bring the following incomplete accounts of Endeavor Printing,Inc., up-to-date through January 31,2012.Consider the data that appear in the T- accounts as well as the following information in items (a) through (j). Materials Control 2011.12.31 Bal. 15,000(debit) Finished Goods Control 2011.12.31 Bal. 20,000(debit) Manufacturing Overhead Control 2012.1.31 Bal. 57,000(debit) Wages Payable Control 2012.1.31 Bal. 3,000(credit) Additional information follows: (a)Manufacturing overhead is allocated using a budgeted rate that is set every December.Management forecasts next year's manufacturing overhead costs and next year's direct manufacturing labor costs.The budget for 2012 is $600,000 for manufacturing overhead costs and $400,000 for direct manufacturing labor costs. (b)The only job unfinished on January 31,2012,is No.419,on which direct manufacturing labor costs are $2,000(125 direct manufacturing labor-hours) and direct material costs are $8,000. (c)Total direct materials issued to production during January 2012 are $90,000. (d)Cost of goods completed during January is $180,000. (e)Materials inventory as of January 31,2012,is $20,000. (f)Finished goods inventory as of January 31,2012,is $15,000. (g)All plant workers earn the same wage rate.Direct manufacturing labur-hours used for January total 2,500 hours.Other labor costs total $10,000. (h)The gross plant payroll paid in January equals $52,000.Ignore withholdings. (i)All "actual" manufacturing overhead incurred during January has already been posted. (j)All materials are direct materials. Required(2 points each) I.Calculate the following: (1)Materials purchased during January. (2)Cost of goods sold during january. (3)Direct manufacturing labor costs incurred during January. (4)Manufacturing overhead allocated during January. (5)Balance,Wages Payable Control,December 31,2011. (6)Balance,Work-in-Process Control,January 31,2012. (7)Balance,Work-in-Process Control,December 31,2011. (8)Manufacturing overhead under-allocated or over-allocated for January 2012 II.Prepare a journal entry to write off the under- or over-allocated overhead amounts directly to Cost of Goods Sold. --

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