作者cclemon5566 (達波西˙雷夢56)
看板Accounting
標題[問題] 成本管理會計兩個問題
時間Sat Dec 5 17:27:42 2009
1.In the following correlation coefficients,which one indicates
the weakest linear association between two variables?
(A)0.32
(B)0.23
(C)0.12
(D)-0.11
(E)-0.43
Ans:D
2.Po Po Corporation is making plans for the introduction of a new
Product-Jordan AIR, having a target selling price of $40per unit.
The following estimates of manufacturing costs have been derived
for 4 million units, to be produced during the first year:
Direct material:$66,600,000
Direct labor :$24,400,000(at$5 per hour)
Overhead cost have not yet been estimated, but monthly data on total
production and overhead for the past 12 months have been analyzed by using
least-squares regression.
The major overhead cost driver is direct labor hours, with the following
results:
computed value:
Fixed overhead cost $33,300,000
Coefficient of independent variable$2.44
Required:
(1) regression equation (這題沒問題）
Ans:Y=33,300,000+2.44X
(2)Calculate the predicted overhead cost at an activity level of 3,800,000
units.
Ans:33,300,000+3,800,000*1.22*$2.44
=44,611,840
想請問為什麼要乘上1.22,這數字又是在題目的哪邊得到的
謝謝.
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1F：推 ric0127:相關系數介於1(正相關)和-1(負相關)間 0是無相關 12/05 17:46
2F：→ ric0127:所以答案找最接近0的 12/05 17:50
3F：→ cclemon5566:感謝！ 12/05 18:15
4F：推 omitr:生產4000000單位需要$24400000/$5=4880000hr,換言之,生產 12/05 18:23
5F：→ omitr:一單位需要4880000hr/4000000unit=1.22hr/unit 12/05 18:24
6F：→ omitr:X表示DL-hr,生產3800000單位,即需要3800000*1.22的DL-hr 12/05 18:26
7F：→ cclemon5566:感恩！！！ 12/05 18:43
8F：推 jwpf08:原po在做蕭靖的成管會題庫嗎 XD 12/06 00:58
9F：→ cclemon5566:沒錯XD 12/06 12:17