Managerial Accounting

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Key Figures for the Exercises, Problems and Cases

To Accompany

Managerial Accounting
Creating Value in a Dynamic Business Environment

9th Edition


Ronald W. Hilton


No key figures.


E 2-24Beginning inventory of finished goods, case I: $84,000 E 2-251.Total compensation: $720
E 2-262.Total overtime premium: $20
E 2-292.Cost of goods sold: $820,000
E 2-30(f)$77,000
E 2-312.Cost per call, February: $ .27
E 2-33Annual differential cost: $33,000
P 2-382.Cost of goods manufactured: $913,200
P 2-39Direct material used: $40,000
P 2-402.Net income: $168,000
P 2-41Net income, case A: $110,000
P 2-421.a.Total prime costs: $2,680,000
P 2-421.d.Manufacturing overhead: $534,000
P 2-432.Cost of goods sold: $580,000
P 2-442.Total cost of wages: $608
P 2-51Direct material, 20x2 forecast: $3,600,000
P 2-556.$370
P 2-572.Output of 20,000 bottles, profit: $26,000
C 2-601.a.60,000 copies


E 3-241.Predetermined overhead rate at 300,000 chicken volume: $ .43 per chicken (rounded)
E 3-273.Cost of goods manufactured: $665,000
E 3-281.Applied manufacturing overhead: $750,000
E 3-29Total cost: $7,470
E 3-301.Cost of goods manufactured: $643,100
E 3-312.Gross margin: $63,000
E 3-321.Purchases: $336,000
E 3-33Underapplied overhead: $16,000
E 3-341.Predetermined overhead rate: $13.30 per hour
E 3-352.c.Overapplied overhead: $11,000
E 3-37Overhead: 9,600 euros
E 3-412.Overhead rate: 108%
3.Applied overhead: $3,456
P 3-421.Total manufacturing costs: $175,100
3.Net income: $7,100
P 3-431.Predetermined overhead rate: $12 per hour
P 3-454.Finished-goods inventory increased by $203,000
P 3-461.Predetermined overhead rate: 130% of direct labor cost
6.Cost of goods sold: $15,309,300
P 3-471.Traceable costs: $2,500,000
P 3-482.Ending work-in-process inventory is carried at a cost of $153,530 P 3-491.Predetermined overhead rate: $20 per machine hour P 3-502.Cost of goods sold (adjusted for underapplied overhead): $1,770,000 P 3-521.Cost of goods manufactured: $348,000

P 3-533.Underapplied overhead: $6,000
P 3-554.Predetermined rate: $4.44 per hour (rounded)
P 3-562.Cost of job 77: $200,675
6.Underapplied overhead for November: $4,575
P 3-571.Predetermined overhead rate: $21 per direct-labor hour
4.Total actual overhead: $33,900
7.Income (loss): $(1,625)
P 3-58Total cost of job T81: $34,050
P 3-595.$80,000
P 3-601.Total budgeted overhead (departments A and B): $800,000
3.Departmental overhead rate, Department A: $26 per direct-labor hour C 3-613.Finished-goods inventory, 12/31: 13,400 units
4.Actual manufacturing overhead: $4,392,000
C 3-623.Manufacturing overhead applied in December: $90,000
6.Cost of goods manufactured: $2,968,800


E 4-153.750,000 gallons
E 4-171.6,000 equivalent units
E 4-18Total equivalent units, conversion: 2,902,000
E 4-19Units completed and transferred out during the year: 125,000 E-4-20Costs per equivalent unit, total: $570
E 4-21Costs per equivalent unit, direct material: $11.00
E 4-221.Cost of goods completed and transferred out during September: $520,000 E 4-232.Cost remaining in February 28 work in process: $25,100 E 4-242.Total product cost, professional: $35.00

P 4-253.Costs per equivalent, total: $4.77
P 4-262.Total equivalent units, conversion: 226,000
P 4-27Cost remaining in ending work-in-process inventory: direct material: $123,750
Total cost of July 31 work in process: $202,950
P 4-281.b.Costs per equivalent unit, direct material: $5.60 P 4-292.Equivalent units, direct material: 110,000
P 4-302.Costs per equivalent unit, total: $11.43
5.Work-in-Process inventory (credit): $1,143,000
P 4-311.Overhead...
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