Abc, Cost Accounting Excersises
GUILLERMO VAJDA
COST ACCOUNTING
ASSIGNEMENT 3 CHAPTER 5 Exercises 5-29, 5-42, 5-44, 5-46, 5-50, and Problem 5-56
5-29 Al’s Speedy Gourmet, a small hamburger shop, has identify the following resources used in its operations. Each customer order is a batch.
1 Classify its costs as unit-level, batch level, product level or facilities level costs.
2 Suggest a proper driver for each item.
Bread. Unit-level. Hamburger
Hourly help- facilities level. Labor
Store rent – Facility-level.
Ground beef –Unit level. Hamburger
Catsup- unit level.
Advertising for triple burger special-Product level
Salary for the store managers- facilities level
Utilities- facilities level
$1-off-coupon for each order-batch level
Bags for each order- batch level
5-42 The Lindex General Hospital has determined the activities of a nurse including the following. Classify each item as a high value added or a low value added.
-Report for duty and review patient charts. Low value
-Visit each patient and take her his temperature. High value
-Update patients’ records. Low value
-Coordinate lab and radiology works. High value
-Wait for the attending physician to arrive. Low value
-Accompany attending physician. Low value
-Explain treatments to patients. High value
-Call kitchen to have the wrong meal tray replaced. Low value
-Perform CPR (Cardiopulmonary resuscitation). High value
5-50
Based on the given cost information, determined the cost per unit for each product:
Using the volume based system. activity | total cost | | PDOR | | | septup labor | 231000 | | 1928560/51000 | | | equipment | 135660 | | 38 | | | assembly | 739500 | | | | | materials handling | 405000 | | | | | purchasing | 92400 | | | | | inspection | 325000 | | | | | TOTAL | 1928560 | | | | | | | | | | | PRODUCT | LH P UNIT | UNITS | DLH PRODUCT | DLH*PDOR | /UNITS | P1600 | 3 | 10000 | 30000 | 1134447 | 113.4447 | P2400 | 4 | 4000 | 16000 | 605038.4
COST ACCOUNTING
ASSIGNEMENT 3 CHAPTER 5 Exercises 5-29, 5-42, 5-44, 5-46, 5-50, and Problem 5-56
5-29 Al’s Speedy Gourmet, a small hamburger shop, has identify the following resources used in its operations. Each customer order is a batch.
1 Classify its costs as unit-level, batch level, product level or facilities level costs.
2 Suggest a proper driver for each item.
Bread. Unit-level. Hamburger
Hourly help- facilities level. Labor
Store rent – Facility-level.
Ground beef –Unit level. Hamburger
Catsup- unit level.
Advertising for triple burger special-Product level
Salary for the store managers- facilities level
Utilities- facilities level
$1-off-coupon for each order-batch level
Bags for each order- batch level
5-42 The Lindex General Hospital has determined the activities of a nurse including the following. Classify each item as a high value added or a low value added.
-Report for duty and review patient charts. Low value
-Visit each patient and take her his temperature. High value
-Update patients’ records. Low value
-Coordinate lab and radiology works. High value
-Wait for the attending physician to arrive. Low value
-Accompany attending physician. Low value
-Explain treatments to patients. High value
-Call kitchen to have the wrong meal tray replaced. Low value
-Perform CPR (Cardiopulmonary resuscitation). High value
5-50
Based on the given cost information, determined the cost per unit for each product:
Using the volume based system. activity | total cost | | PDOR | | | septup labor | 231000 | | 1928560/51000 | | | equipment | 135660 | | 38 | | | assembly | 739500 | | | | | materials handling | 405000 | | | | | purchasing | 92400 | | | | | inspection | 325000 | | | | | TOTAL | 1928560 | | | | | | | | | | | PRODUCT | LH P UNIT | UNITS | DLH PRODUCT | DLH*PDOR | /UNITS | P1600 | 3 | 10000 | 30000 | 1134447 | 113.4447 | P2400 | 4 | 4000 | 16000 | 605038.4