September 2023 Page 1 1 TCO F Escatel Corporation bases its predetermined overhead rate on the estimated labor hours
2024 acct 505 final exam week 8 devry Assignment Help
Page 1 1 TCO F Escatel Corporation bases its predetermined overhead rate on the estimated labor hours 2023
Page 1 1. (TCO F) Escatel Corporation bases its predetermined overhead rate on the estimated labor hours for the upcoming year. Data for the most recently completed year appear below. Estimates made at the beginning of the year 24,000 Estimated labor hours $6.86 per labor hour Estimated variable manufacturing overhead $394,560 Estimated total fixed manufacturing overhead 24,500 Actual labor hours for the year Required: Compute the company’s predetermined overhead rate for the recently completed year. (Points : 25) 2. (TCO C) The selling and administrative expense budget of Fenley Corporation is based on the number of units sold, which are budgeted to be 2,500 units in January. The variable selling and administrative expense is $4.40 per unit. The budgeted fixed selling and administrative expense is $35,750 per month, which includes depreciation of $4,000. The remainder of the fixed selling and administrative expense represents current cash flows. Required: Prepare the selling and administrative expense budget for January. (Points : 25) Page 2 1. (TCO C) The following overhead data are for a department of a large company. Actual Costs Incurred Static Budget Activity level (in units) 800 750 Variable costs: Indirect materials $6,850 $6,600 Electricity $1,312 $1,275 Fixed costs: Administration $3,570 $3,700 Rent $3,320 $3,200 Required: Construct a flexible budget performance report that would be useful in assessing how well costs were controlled in this department. (Points : 30) 2. (TCO D) Mr. Earl Pearl, accountant for Margie Knall, Inc. has prepared the following product-line income data. PRODUCT Total A B C Sales…………………………………………$ 100,000……..$50,000………$20,000………..$30,000 Variable expenses………………………… 60,000 ………. 30,000 ………… 10,000 …………. 20,000 Contribution margin……………………….. .40,000……….20,000…………10,000………….10,000 Fixed expenses: Rent…………………………………………. .5,000………..2,500…………..1,000……………1,500 Depreciation………………………………. 6,000………..3,000…………..1,200…………….1,800 Utilities………………………………………4,000………..2,000……………..500…………….1,500 Supervisors’ salaries………………….. 5,000………. 1,500……………..500…………….3,000 Maintenance………………………………3,000………..1,500………………600………………900 Administrative expenses……………. 10,000 ……….. 3,000 …………….. 2,000 ………….. 5,000 Total fixed expenses…………………… 33,000 ………. 13,500 …………… 5,800 …………. 13,700 Net operating income…………………… $7,000……….$6,500………….$4,200…………($3,700) The additional information below is available. The factory rent of $1,500 assigned to Product C is avoidable if the product is dropped. The company’s total depreciation would not be affected by dropping C. Eliminating Product C will reduce the monthly utility bill from $1,500 to $800. All supervisors’ salaries are avoidable. If Product C is discontinued, the maintenance department will be able to reduce monthly expenses from $3,000 to $2,000. Elimination of Product C will make it possible to cut two persons from the administrative staff. Currently, their combined salaries total $2,000. Required: Prepare an analysis showing whether Product C should be eliminated. Articulate your findings. (Points : 30) 3. (TCO E) The following absorption costing income statement and additional data are available from the accounting records of Bernon Co. for the month ended May 31, XXXX. During the accounting period, 17,000 units were manufactured and sold at a price of $60 per unit. There were no beginning inventories. Bernon Co. Absorption Costing Income Statement for the Month Ended May 31, XXXX Sales (17,000 @ $60) $1,020,000 Cost of goods sold 612,000 Gross profit $ 408,000 Selling and administrative expenses 66,000 Income from operations $ 342,000 Additional Information: Cost Total Cost Number of Units Unit Cost Manufacturing costs: Variable $442,000 17,000 $26 Fixed 170,000 17,000 10 Total $612,000 $36 Selling and administrative expenses: Variable ($2 per unit sold) $34,000 Fixed 32,000 Total $66,000 Required: Prepare a new income statement for the year using variable costing. Comment on the differences, if any, between the absorption costing and the variable costing income statements. (Points : 30) 4. (TCO A) The following data (in thousands of dollars) have been taken from the accounting records of Karmana Corporation for the just-completed year. Sales ………………………………………………………$950 Raw materials inventory, beginning …………………$10 Raw materials inventory, ending …………………….$30 Purchases of raw materials ………………………….$120 Direct labor ………………………………………………$200 Manufacturing overhead ……………………………..$230 Administrative expenses ……………………………..$100 Selling expenses ………………………………………..$140 Work-in-process inventory, beginning ………………$70 Work-in-process inventory, ending ………………….$40 Finished goods inventory, beginning ………………$100 Finished goods inventory, ending ……………………$80 Use these data to prepare (in thousands of dollars) a schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold for the year. In addition, elaborate on the relationship between these schedules as they relate to the flow of product costs in a manufacturing company. (Points : 25) Page 3 1. (TCO F) Loxham Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below. Work in process, beginning: Units in beginning work in process inventory 400 Materials costs $6,900 Conversion costs $2,500 Percent complete for materials 80% Percent complete for conversion 15% Units started into production during the month 6,000 Units transferred to the next department during the month 5,400 Materials costs added during the month $112,500 Conversion costs added during the month $210,300 Ending work in process: Units in ending work-in-process inventory 1,000 Percentage complete for materials 80% Percentage complete for conversion 30% Required: Calculate the equivalent units for materials for the month in the first processing department. (Points : 25) 2. (TCO B) Longiotti Corporation produces and sells a single product. Data concerning that product appear below. Selling price per unit $150.00 Variable expense per unit $36.00 Fixed expense per month $159,600 Required: Determine the monthly break-even in total dollar sales. Show your work! (Points : 25) 3. (TCO G) (Ignore income taxes in this problem.) Axillar Beauty Products Corporation is considering the production of a new conditioning shampoo that will require the purchase of new mixing machinery. The machinery will cost $375,000, is expected to have a useful life of 10 years, and is expected to have a salvage value of $50,000 at the end of 10 years. The machinery will also need a $35,000 overhaul at the end of Year 6. A $40,000 increase in working capital will be needed for this investment project. The working capital will be released at the end of the 10 years. The new shampoo is expected to generate net cash inflows of $85,000 per year for each of the 10 years. Axillar’s discount rate is 16%. Required: a. What is the net present value of this investment opportunity? b. Based on your answer to (a) above, should Axillar go ahead with the new conditioning shampoo? (Points : 35)