管理会计英文版课后习题答案第二章产品成本计算Exercises2–1（指教材上的第2章练习第1题，下同）1.Part#72APart#172CSteel*$12.00$18.00Setupcost**6.006.00Total$18.00$24.00*($1.00?12;$1.00?18)**($60,000/10,000)Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:Costperounce=$3,000,000/3,000,000ounces=$1.00perounceSetupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch(thereare20setupsperyear):Costpersetup=$1,200,000/20=$60,0002.Thecostofsteelisassignedthroughthedrivertracingusingthenumberofouncesofsteel,andthecostofthesetupsisassignedthroughdrivertracingalsousingnumberofsetupsasthedriver.3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[(40?10)+(20?10)],wegetthefollowingrateperhour:Costpersetuphour=$1,200,000/600=$2,000perhourThecostperunitisobtainedbydividingeachpart’stotalsetupcostsbythenumberofunits:Part#72A=($2,000?400)/100,000=$8.00Part#172C=($2,000?200)/100,000=$4.00Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.problems2–51.Nursinghoursrequiredperyear:4?24hours?364days*=34,944*Note:364days=7days?52weeksNumberofnurses=34,944hrs./2,000hrs.pernurse=17.472Annualnursingcost=(17?$45,000)+$22,500=$787,500Costperpatientday=$787,500/10,000days=$78.75perday(foreithertypeofpatient)2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:Intensivecare=$393,750*/2,000days=$196.88perdayNormalcare=$393,750/8,000days=$49.22perday*$525,000/2=$262,500Thecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbemoreaccurat