# Homework Chapter 4 Managerial Accounting

Topics: Costs, Variable cost, Cost Pages: 4 (600 words) Published: May 31, 2013
E -11
DM 5
DL 4
VMO 3
FMO = 180,000/50,000 = 3.6
Total = 15.6

15.6 * 5,000
(50,000-45000) = 78,000
E-12
DM 5
DL 4
VMO 3
Cost per unit = 12 \$
EIV = 12 * 5000 = 60,000

E-13
Difference 3.6 * 5000 = 18,000
And 78,000 – 60,000 = 18,000
E-14
CGS sold = 45000(sold) * 15.60 = 702,000

E15
12 * 45000 = 540,000
E16
Sales = 30 * 45,000 = 1,350,000
CGS 702,000
CM 648,000
Net income488,000
E17
Sales = 30 * 45,000 = 1,350,000
Less var. CGS 12*45000540,000
CM810,000
less fixed costs:
FMO180,000
Net income470,000

EX5-18

3.6 * 5000 = 18,000
And 488,000 – 470,000 = 18,000
Problem 5-2
VC per unit = 75
201320142015
Full cost per unit = 50,000/500050,000/6,00050,000/4000
108.3312.50
=8583.3387.50
Sales= 225*50001,125,0001,125,0001,125,000
Less CGS85*5,00083.33*500087.5 *4000 +83.33*1000
=425,000416,000433,333

CM=700,000708,350691,667
Net Income695,000703,350686,667
EINV083.33 * 10000
=83,330
b. In 2016 production exceeded the sales. The fixed manufacturing ov. Expense from 2015 ending inventory is included in CGS in 2016. Which explains the lowest income in 2016. In 2015 because production was more than sales . The FMOverhead costs were applied to production is not part of CGsold but part of ending inventory.

c. 201320142015
Full cost per unit = 50,000/500050,000/6,00050,000/4000
108.3312.50
=8583.3387.50
Sales= 225*50001,125,0001,125,0001,125,000
Less vCGS(75*5,000)
=375,000375,000375,000
cm=750,000750,000750,000

CM=700,000708,350691,667
Less FC:
Mfo/production50,00050,00050,000