Cost Accounting Solution Manual 14th edition 
Cost Accounting: A Managerial Emphasis, 14th Edition
Horngren, Datar and Rajan
Check Figures for Exercises and Problems
Chapter 2. An Introduction to Cost Terms and Purposes
2-16 1. S, $1.1856 D, $1.0213 R, $0.6400
2-17 1. yeast D/V, flour D/V, pkg D or I/V, dep ov I/F or V, dep mix I/F or V, rent I/F, ins I/F, fact util I/F and V, fin labor D/V or F, mix mgr I/F, matl hand I/F or V, cust I/F, guard
I/F, mach I/F or V, mach maint I/F or V, maint sup I/V, clean sup I/F. 2. Dep. M&M,
MDM, MH, Mac., Mac.MP, MS
2-18 A. D/V B. I/F C. I/V
D. I/F
E. D/V F. I/F G. D/V H. I/V
2-19 A. D/F B. I/F C. D/V D. D/F E. I/F F. I/V G. I/F
H. D/V
2-20 A. D/V B. I/F C. D/F D. D/F E. D/V F. I/V G. D/V H. I/F
2-21 2. 100 mins; Plan A; 240 mins; Plan B; 540 mins; Plan C
2-22 1. VC=$130 FC per ton of capacity per day=$150,000 (0-100)
$300,000 (101-200); $450,000 (201-300) 3. (a) $196.67 (b) $211.82
2-23 1. 0 to 49,200 jaw breakers 2. FC=$13,680 VC=$0.30 per jaw breaker
3. RelR=49,200 to 98,400 FC=$16,200 VC=$0.27 per jaw breaker
2-24 1. DP, DP, DP, M, P, D, P, D, CS, DP
2-25 1. 1. # of Trans 2. # of Emp 3. CPU hrs 4. # of RS 5. # of PO 6. # of Del 7. # of Inv 2. 1. # of JE 2. Sal & Wg 3. # of Trans 4. # of New Prod 5. # of Matl
Types 6. Dist Trav 7. # of Cr Sales Trans
2-26 2. Total=$2,000; $20/attendee 3. Total=$3,600; $7.2/attendee
2-27 1. FC=$28,000 VC per flange=$1 (material) + $2.80(labor)
2. OI $(7,000) 3. OI $24,000.
2-28 3. a. inv b. inv c. per d. per e. inv f. per g. per h. per
2-29 1a.Purch $152,000 1b.COGS $145,000 2. OI $34,000
2-30 1a. Purch $250,000 1b. COGS $243,000 2. OI $14,800
2-31 1. $85 2. $185 3. $775 4. $180 5. $1,790 6. $20
2-32 1. COGM=$136,000 thousand 2. OI=$47,000 thousand
2-33 COGM=$413,000 thousand OI=$70,000 thousand
2-34 OI=$50 million COGM=$645 million
2-35 4. DM used=$320/unit Dep=$80/unit 5. Total DM=$384 mil Total dep=$80 mil
2-36 OI=$(3) million COGM=$228 million
2-37 1. Prime costs=$150 million, Conversion costs=$105 million
2. Total inv costs=$213
Horngren, Datar and Rajan
Check Figures for Exercises and Problems
Chapter 2. An Introduction to Cost Terms and Purposes
2-16 1. S, $1.1856 D, $1.0213 R, $0.6400
2-17 1. yeast D/V, flour D/V, pkg D or I/V, dep ov I/F or V, dep mix I/F or V, rent I/F, ins I/F, fact util I/F and V, fin labor D/V or F, mix mgr I/F, matl hand I/F or V, cust I/F, guard
I/F, mach I/F or V, mach maint I/F or V, maint sup I/V, clean sup I/F. 2. Dep. M&M,
MDM, MH, Mac., Mac.MP, MS
2-18 A. D/V B. I/F C. I/V
D. I/F
E. D/V F. I/F G. D/V H. I/V
2-19 A. D/F B. I/F C. D/V D. D/F E. I/F F. I/V G. I/F
H. D/V
2-20 A. D/V B. I/F C. D/F D. D/F E. D/V F. I/V G. D/V H. I/F
2-21 2. 100 mins; Plan A; 240 mins; Plan B; 540 mins; Plan C
2-22 1. VC=$130 FC per ton of capacity per day=$150,000 (0-100)
$300,000 (101-200); $450,000 (201-300) 3. (a) $196.67 (b) $211.82
2-23 1. 0 to 49,200 jaw breakers 2. FC=$13,680 VC=$0.30 per jaw breaker
3. RelR=49,200 to 98,400 FC=$16,200 VC=$0.27 per jaw breaker
2-24 1. DP, DP, DP, M, P, D, P, D, CS, DP
2-25 1. 1. # of Trans 2. # of Emp 3. CPU hrs 4. # of RS 5. # of PO 6. # of Del 7. # of Inv 2. 1. # of JE 2. Sal & Wg 3. # of Trans 4. # of New Prod 5. # of Matl
Types 6. Dist Trav 7. # of Cr Sales Trans
2-26 2. Total=$2,000; $20/attendee 3. Total=$3,600; $7.2/attendee
2-27 1. FC=$28,000 VC per flange=$1 (material) + $2.80(labor)
2. OI $(7,000) 3. OI $24,000.
2-28 3. a. inv b. inv c. per d. per e. inv f. per g. per h. per
2-29 1a.Purch $152,000 1b.COGS $145,000 2. OI $34,000
2-30 1a. Purch $250,000 1b. COGS $243,000 2. OI $14,800
2-31 1. $85 2. $185 3. $775 4. $180 5. $1,790 6. $20
2-32 1. COGM=$136,000 thousand 2. OI=$47,000 thousand
2-33 COGM=$413,000 thousand OI=$70,000 thousand
2-34 OI=$50 million COGM=$645 million
2-35 4. DM used=$320/unit Dep=$80/unit 5. Total DM=$384 mil Total dep=$80 mil
2-36 OI=$(3) million COGM=$228 million
2-37 1. Prime costs=$150 million, Conversion costs=$105 million
2. Total inv costs=$213