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Direct costs Total 163,000 $459,000 90,000 $514,000

Drilling: $459,000/30,000 = $15.30 per MHr Assembly: $514,000/40,000 = $12.85 per DLH Prime costs

Drilling (2 ? $15.30) Assembly (50 ? $12.85) Total cost Markup (15%) Bid price

$1,817.00

30.60 642.50 $2,490.10 373.52 $2,863.62

b. Reciprocal method

Maintenance Machine hours Kilowatt-hours M = M = 0.9625M = M =

P = P = P = P =

Power — 0.100 Drilling 0.375 — Assembly 0.500 0.090

0.125 0.810

$320,000 + 0.1P = $320,000 + 0.1($400,000 + 0.375M) $320,000 + $40,000 + 0.0375M $360,000 $374,026

$400,000 + 0.375M

$400,000 + 0.375($374,026) $400,000 + $140,260 $540,260

$374,026

540,260

Drilling $187,013

48,623

163,000 $398,636 Assembly

Total Cost Maintenance:

(0.500 ? $374,026) (0.125 ? $374,026) Power: (0.09 ? $540,260) (0.81 ? $540,260) Direct costs Total

$ 46,753

437,611

90,000 $574,364

Drilling: $398,636/30,000 = $13.29 per MHr* Assembly: $574,364/40,000 = $14.36 per DLH* Prime costs

Drilling (2 ? $13.29) Assembly (50 ? $14.36) Total cost Markup (15%) Bid price

$1,817.00

26.58 718.00 $2,561.58 384.24 $2,945.82

*Rounded

2. The reciprocal method is more accurate, as it takes into account the

use of support departments by other support departments.

CHAPTER 8

8-3 1. Cash Budget

For the Month of June 20XX

$ 1,345 20,000 45,000 25,500 8,060

Beginning cash balance .......................................... Collections:

Cash sales ........................................................... Credit sales:

Current month ($90,000 ? 50%) ......................... May credit sales ($85,000 ? 30%) ....................... April credit sales* ............................................... Total cash available ................................................. Less disbursements: Inventory purchases:

Current month ($110,000 ? 80% ? 40%) ............ Prior month ($100,000 ? 80% ? 60%) ................. Salaries and wages ............................................. Rent ...................................................................... Taxes.................................................................... Total cash needs ................................................. Excess of cash available over needs .....................

$ 99,905

$ 35,200 48,000 10,300 2,200 5,500

101,200 $( 1,295) *Payments for April credit sales = $50,000 ? 16% = $8,000 Late fees remitted = ($8,000/2) ? 0.015 = $60 Total Payments for April credit sales and late fees = $8,000 + $60 = $8,060

2. Yes, the business does show a negative cash balance for the month

of June. Without the possibility of short-term loans, the owner should consider taking less cash salary.

CHAPTER 9

9–8

1.

Material quantity standards: 1.25 feet per cutting board ? 6 7.50 feet for five good cutting boards Unit standard for lumber = 7.50/5 = 1.50 feet Unit standard for foot pads = 4.0 Material price standards: Lumber: $3.00 per foot Pads: $0.05 per pad

Labor quantity standards:

Cutting: 0.2 hrs. ? 6/5 = 0.24 hours per good unit Attachment: 0.25 hours per good unit Unit labor standard 0.49 hours per good unit Labor rate standard: $8.00 per hour

Standard prime cost per unit: Lumber (1.50 ft. @ $3.00) $4.50 Pads (4 @ $0.05) 0.20 Labor (0.49 hr. @ $8.00) 3.92 Unit cost $8.62 Standards allow managers to compare planned and actual performance. The difference can be broken down into price and efficiency variances to identify the cause of a variance. With this feedback, managers are able to improve productivity as they attempt to produce without cost overruns.

2.

3. a. The purchasing manager identifies suppliers and their respective

prices and quality of materials.

b. The industrial engineer often conducts time and motion studies to determine the standard direct labor time for a unit of product. They also can determine how much material is needed for the product. c. The cost accountant has historical information as well as current information from the purchasing agent, industrial engineers, and operating personnel. He or she can compile this information to obtain an achievable standard.

4. Lumber:

MPV = (AP – SP)AQ = ($3.10 – $3.00)16,000 = $1,600 U MUV = (AQ – SQ)SP = (16,000 – 15,000)$3 = $3,000 U Rubber pads:

MPV = (AP – SP)AQ = ($0.048 – $0.05)51,000 = $102 F MUV = (AQ – SQ)SP = (51,000 – 40,000)$0.05 = $550 U Labor:

LRV = (AR – SR)AH = ($8.05 – $8.00)5,550 = $277.50 U LEV = (AH – SH)SR = (5,550 – 4,900)$8 = $5,200 U

CHAPTER 10

10–6

1.

2005 2006 2.4/hour

25 minutes

a. 192,000/80,000 = 2.4/hour (velocity) 60/2.4 = 25 minutes (cycle time) b. 152,000/80,000 = 1.9/hour (velocity) 60/1.9 = 32 minutes* (cycle time) c. N/A

d. 152,000/80,000 = 1.9 e. 20,000/200,000 = 10% f. N/A (20%) g. N/A

h. 9,000/152,000 = 5.9%* i. 4,000/152,000 = 0.026/unit* 0.091/unit*

176,000/80,000 = 2.2/hour 60/2.2 = 27 minutes* ($20 – $10)/$20 = 50% 176,000/80,000 = 2.2 16,000/200,000 = 8% ($200 – $250)/$250 = (6 – 3)/6 = (50%) 4,000/176,000 = 2.3%* 16,000/176,000

=

j. 200 hours k. $300 l. 2 ? 40 = 80

m. ($300 ? 4,000)/($300 ? 152,000) 176,000) = 2.63%* n. 20% 22.6%**

o. N/A ?

152,000) = 8.1%*

800 hours $280 6 ? 40 = 240

($280 ? 24,000)/($280 ?

= 13.6%*

=

176,000/780,000

[($280 ? 176,000) – ($300 152,000)]/($300

?

2. Strategic Objectives Financial:

*Rounded

**152,000 ÷ 20% = 760,000 + 20,000 = 780,000

Measures

Reduce unit cost

Develop new customers Increase total revenues Customer: Reduce customer sacrifice Increase customer acquisition Increase market share Process:

Decrease process time Decrease defective units

Decrease inventory Learning and Growth: Increase employee capabilities

Unit cost

New customers per unit sold Percentage change in revenues

Price/Unit

Postpurchase costs Number of new customers Percentage of market

Cycle time/Velocity Number of defects

Number of scrapped units Days of inventory

Output per hour Training hours