Cost accounting managerial emphasis 14th edition solutions manual

Explore Documents. Uploaded by Kerensa Wong. Did you find this document useful? Is this content inappropriate? Report this Document. Flag for inappropriate content. Download now. For Later. Related titles.

Carousel Previous Carousel Next. Jump to Page. Search inside document. Jack Puan. Puneet Sethi. Kate Karen Alombro. Keshet Rance Ellice Robles. Luong Hoang Vu. Sheila Marie Nacino Mabborang. Mun Lutfi. Elis Wadi. Noelle Nepomuceno. Muhammad Zubair.

Sehrish Atta. Get it to any device in seconds. Solutions manual cost accounting managerial emphasis 14th edition. Publish for free today. Go explore. In each region, Ashton chooses the plan that has the lowest cost. If Ashton plans to make minutes of long-distance calls each month, she should choose Plan A; for minutes, choose Plan B; for minutes, choose Plan C. Fixed costs per month 0 to tons of capacity per day to tons of capacity per day to tons of capacity per day.

The concept of relevant range is potentially relevant for both graphs. However, the question does not place restrictions on the unit variable costs.

The relevant range for the total fixed costs is from 0 to tons; to tons; to tons, and so on. Within these ranges, the total fixed costs do not change in total. This difference is caused by the fixed cost increment from to tons being spread over an increment of 80 tons, while the fixed cost increment from to tons is spread over an increment of only 20 tons. Assuming Sweetum buys a second machine identical to the first machine, it will increase capacity from 4, jaw breakers per month to 8, Cost drivers and value chain.

Identify customer needs what do smartphone users want? Value Chain Category Activity Cost driver Design of Identify customer needs Number of surveys returned and processed products and from competing smartphone users processes Perform market research on Hours spent researching competing market competing brands brands Number of surveys returned and processed from competing smartphone users Design a prototype of the HCP Engineering hours spent on initial product smartphone design Make design changes to the Number of design changes smartphone based on customer feedback Production Manufacture the HCP Machine hours required to run the smartphones production equipment Package the HCP smartphones Number of smartphones shipped by HCP Marketing Distribution.

Market the new design to cell phone companies Process orders from cell phone companies Deliver the HCP smartphones to cell phone companies Provide on-line assistance to cell phone users for use of the HCP smartphone. Number of cell phone companies purchasing the HCP smartphone Number of smartphone orders processed Number of deliveries made to cell phone companies Number of deliveries made to cell phone companies Number of smartphones shipped by HCP Customer Service hours.

Function 1. Accounting 2. Human Resources 3. Data processing 4. Research and development 5. Purchasing 6. Distribution 7. Representative Cost Driver Number of transactions processed Number of employees Hours of computer processing unit CPU Number of research scientists Number of purchase orders Number of deliveries made Number of invoices sent. Data Processing 4.

Research and Development 5. Representative Cost Driver Number of journal entries made Salaries and wages of employees Number of computer transactions Number of new products being developed Number of different types of materials purchased Distance traveled to make deliveries Number of credit sales transactions.

Total costs and unit costs 1. Using the calculations shown in the table in requirement 2, we can construct the costper-attendee graph shown below: As president of the student association requesting a grant for the party, you should not use the per unit calculations to make your case.

Total and unit cost, decision making. The reason the unit cost decreases significantly is that inventoriable manufacturing fixed costs and fixed period nonmanufacturing costs remain the same regardless of the number of units produced.

This means that if you use unit costs to make decisions about pricing, and which product to produce, you must be aware that the unit cost only applies to a particular level of output.

Manufacturing-sector companies purchase materials and components and convert them into different finished goods. Merchandising-sector companies purchase and then sell tangible products without changing their basic form. Service-sector companies provide services or intangible products to their customers— for example, legal advice or audits.

Only manufacturing and merchandising companies have inventories of goods for sale. Inventoriable costs are all costs of a product that are regarded as an asset when they are incurred and then become cost of goods sold when the product is sold. These costs are treated as expenses of the period in which they are incurred because they are presumed not to benefit future periods or because there is not sufficient evidence to conclude that such benefit exists. It becomes part of cost of goods sold when the mineral water is sold.

It is part of the manufacturing overhead that is included in the manufacturing cost of a refrigerator finished good. Google has no inventory of goods for sale and, hence, no inventoriable cost. It is a cost that benefits the current period and it is not traceable to goods purchased for resale. It is a cost that is not traceable to goods purchased for resale.

It is presumed not to benefit future periods or at least not to have sufficiently reliable evidence to estimate such future benefits. Revenues Cost of goods sold see above Gross margin Operating costs Marketing, distribution, and customer service costs Utilities General and administrative costs Miscellaneous costs Total operating costs Operating income. Revenues Cost of goods sold see above Gross margin Operating costs Marketing and advertising costs Building depreciation Shipping of merchandise to customers General and administrative costs Total operating costs Operating income.

Flow of Inventoriable Costs. All numbers below are in millions. Total manufacturing overhead costs Subtract: Variable manufacturing overhead costs Fixed manufacturing overhead costs for October 3.