作者pandodo66 (论文大爷~~请不要整我)
看板ntuACCT99
标题[公告] 成管会实习第9章解答
时间Fri Mar 7 23:56:44 2008
2.
a. $9 + $5 + $4 = $18
b. Equal to direct materials = $9
c. 150,000 x ($34 - $9) = $3,750,000
3.
a. Theoretical overhead rate = $336,600 / (5,000 x 20) = $3.366
b. Practical overhead rate = $336,600 / (4,500 x 20) = $3.74
c. Normal overhead rate = $336,600 / (4,250 x 20) = $3.96
d. Master-budget overhead rate = $336,600 / (4,400 x 20) = $3.825
4.
a. Breakeven units = ($90,000 + $30,000) / ($1.35 - $1.05) = 400,000
b. Breakeven units (N) = ($90,000 + $30,000 + ($0.225 (N - 400,000))
$1.35 - $1.05
N = ($120,000 + $0.225N - $90,000) / $0.30
$0.30N = $30,000 + $0.225N
$0.075N = $30,000
N = 400,000 units
c. Breakeven units (N) = ($90,000 + $30,000 ($0.18 (N - 500,000))
$1.35 - $1.05
N = ($120,000 + $0.18N - $90,000) / $0.30
$0.3N = $30,000 + $0.18N
$0.12N = $30,000
N = 250,000 units
下礼拜会再做说明,第9章还有一些观念会再讲解,希望同学先把这礼拜的内容先消化
管会助教
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