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+ I/ P MI * 00 #3 ra Credit- Chapter 11 & 13 Review Tenet Engineering, Inc. operates two user divisions as separate cost objects. To determine the costs of each division, the company allocates common costs to the divisions. During the past month, the following common costs were incurred: 3. $ 279,000 Computer services (85% fixed) Building occupancy Personnel costs 000'089 118,000 Total common costs 000 LO The following information is available concerning various activity measures and service usages by each of the divisions: Division A Division B 000 $ 451,000 Area occupied (square feet) 000 Payroll $ 251,000 Computer time (hours) Computer storage (megabytes) 098 Equipment value Operating profit (pre-allocations) 7,200 $ 217,000 $552,500 -0- $ 267,000 $ 492,500 If common computer service costs are allocated using computer time as the allocation basis, what is the computer cost allocated to Division B (rounded to the nearest whole dollar)? Mc Graw 11!H 10:23 PM (D罗 4/26/2021 Type here…

I. Activity Costs Caused by Suppliers (testing failures and reordering as a result) Activity Costs     Testing components $1,200,000 Reordering components 300,000 II. Supplier Data   Alpha Electronics   La Paz Company   125X 30Y   125X 30Y Unit purchase price $10     $26       $12     $28     Units purchased 120,000     81,700       15,000     15,000     Failed tests 1,300     780       10     10     Number of reorders 60     40       0     0     Required: Determine the cost of each supplier by using ABC. Round Test and Reorder rates to the nearest dollar, and final answers to the nearest cent.   Alpha Electronics   La Paz Company   125X 30Y   125X 30Y Unit cost: $fill in the blank  $fill in the blank    $fill in the blank  $fill in the blank

S Kimmel, Accounting, 7e Help | System Announcements CALCULATOR PRINTER VERSION 1 BACK NEXT National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Per Total- Unit Direct materials $26 Direct labor $44 Variable manufacturing overhead $15 Fixed manufacturing overhead $1,377,000 Variable selling and administrative expenses $ 5 Fixed selling and administrative expenses $ 1,053,000 These costs are based on a budgeted volume of 81,000 units produced and sold each year. National uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%. Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. Variable cost per unit $4 Fixed cost per unit Total cost per unit MacBook Air

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Division Accounting Personnel Information Technology Sales Production 8. 9. 10. 90 Number of Employees No Shows Pald (Non- Cancellations Registrations Attended refundable) (Refundable) 50 26 14 (I) 208 150 185 TRAINING ATTENDANCE AND RELATED COSTS BY DIVISION TRAINING ATTENDANCE C. $40,000. D. $41,600. 81 156 102 157 The value of (III) is A. $31,200. B. $32,448. The value of (IV) is A. $6,525. B. $7,050. C. $9,225. D. $9,450. 6 28 31 23 3 24 17 5 Attendance Ratio of Those Registered 0.52 0.90 (II) Adjusted Cost per Total Cost per Salary Registration Registration Cancellation Training Registration (5) (5) Payment (5) Refunds ($) Cost (5) (5) 6,700 100 5,000 1,000 10,700 268 2,700 225 (IV) 47,200 6,000 0.85 4,625 0.75 10,400 200 75 The value of (V) (rounded to the nearest whole dollar) is A. $71. B. $83. C. $86. D. $98. RELATED COSTS Registration Cost 140 60 6,750 (III) 21,000 11,100 4,800 106 257 185 2,380 24,620 300 15,425 (V)

Problem 5 The accounting department of the Blanche Corporation provided the following data for March, 2011. Sales P1,200,000 Marketing Expenses Administrative Expenses 5% of Sales 1% of Sales P400,000 to 2/3 of DL costs a P210,000 March 1vi P100,000 102,350 50,000itec 47,485 Purchases Factory Overheado Direct Labor slin March 31 P82,500 117,135 Inventories: Finished goods Work in Process Materials Required: 1. Income Statement 2. Cost of Goods sold Statement to

yPLUS Davis, Managerlal Accounting, 3e Help | System Announcements CALCU RESOURCES Problem 3-39 (Part Level Submission) Crane Industries sells two electrical components with the following characteristics. Fixed costs for the company are $434,000 per year. 29 35 (Part Ission) 39 (Part ission) XL-709 CD-918 Sales price $16.00 $31.00 Variable cost 12.00 23.00 36 (Part ission) Sales volume 86,800 units 130,200 units ts by Study v (a) How many units of each product must Crane Industries sell in order to break even? (Round answers to 0 decimal places, e.g. 25,000.) XL-709 CD-918 Break even units Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT LINK TO TEXT LINK TO VIDEO LINK TO VIDEO Attempts: 0 of 5 usec > (b) The parts of this question must be completed in order. This part will be available when you complete the part above. >(c) The parts of this question must,be completed in order. This part will be available when you complete the part above. MAR 18

Practice Problem 6 Product Z passes through three processes - A, B and C. The expenses incurred in the three processes during the year 2007 were as under: Particulars Processes A B Units of input issued Details 1000 RO RO RO Cost per unit 50 Direct Materials 1600 3315 3220 Direct labor 2600 8000 6392 Sale price of output (per unit) 70 100 200 The normal loss of the three processes, calculated on the input of every process was A- 5%, B – 15% and C- 20%. The loss of process A was sold at 1RO per unit, and that of Process B at 3 RO and C at 6RO per unit. Two-third of the output of Process A and one- half of the output of Process B was passed to the next process and balance was sold. The entire output of Process C was sold. Prepare three process accounts.

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YPLUS Kimmel, Accounting, 7e Help | System Announcements CALCULATOR PRINTER VERSION 1 BACK NEXT National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. RESOURCES OMEWORK --05 -07 -09 -11 a-b Per Unit Total Direct materials $21 -16 Direct labor $41 --01A -02A -03A Variable manufacturing overhead Fixed manufacturing overhead $14 $1,264,000 Variable selling and administrative expenses $ 4 Fixed selling and administrative expenses $ 1,106,000 Its by Study These costs are based on a budgeted volume of 79,000 units produced and sold each year. National uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%. Compute the total variable cost per unit, otal fixed cost per unit, and total cost per unit for M14-M16. Variable cost per unit 2$ Fixed cost per unit Total cost per unit 24 MacBook

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