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109年 - 109東吳大學_碩士班招生考試_會計學系︰成本及管理會計學#100468

科目：研究所、轉學考(插大)◆成本及管理會計學 | 年份：109年 | 選擇題數：10 | 申論題數：18

試卷資訊

所屬科目：研究所、轉學考(插大)◆成本及管理會計學

選擇題 (10)

1. Cost-volume-profit analysis is based on certain general assumptions. Which of the following is   not   one of these assumptions? (A) Product prices will remain constant as volume varies within the relevant range. (B) Costs can be categorized as fixed, variable, or semivariable. (C) The efficiency and productivity of the production process and workers will change to reflect manufacturing advances. (D) Total fixed costs remain constant as activity changes. (E) Unit variable cost remains constant as activity changes.

2. Assume the following cost information for Fernandez Company:
611c5d23b1617.jpg
What is the margin of safety in units if Fernandez Company wants to earn an after-tax net
income of $42,000? (A) 3,750 units (B) 2,000 units (C) 3,050 units (D) 1,750
units
3. What is the standard machine-hours allowed for actual output achieved during the period? (A)1,000 machine-hours. (B)800 machine-hours. (C)1,200 machine-hours. (D)1,159 machine-hours. (E)Some other amount.
4. What is the amount of variable manufacturing overhead incurred during the period? (A)$45,640. (B)$55,160. (C)$50,400 (D)$47,922. (E)Some other amount.
5. To discourage producing for inventory, management can (A)discourage using nonfinancial measures such as units in ending inventory compared to units in sales. (B)evaluate performance over a quarterly period rather than a single year. (C)incorporate a carrying charge for inventory in the internal accounting system (D)implement absorption costing across all departments
6.Which one of the following is a measure of the balanced scorecard's internal process perspective? (A)Service response time (B)Customer satisfaction (C)Gross profit percentage (D)Cost reduction

7. For 2010, Jake's Dog Supply Manufacturing uses machine-hours as the only overhead
cost-allocation base. The accounting records contain the following information:
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Using normal costing, the amount of manufacturing overhead costs allocated to jobs during
2010 is: (A) $300,000 (B) $250,000 (C) $240,000 (D) $200,000
8. An unfavorable sales-mix variance would most likely be caused by which of the following? (A) a new competitor providing better service in the high-margin product sector (B) a competitor having distribution problems with high-margin products (C) the company offering low-margin products at a higher price (D) the company experiencing quality-control problems that get negative media coverage of low-margin products

9.Dandy Manufacturing Company uses two different independent variables (machine-hours
and number of packages) in two different equations to evaluate costs of the packaging
department. The most recent results of the two regressions are as follows:
Machine-hours:
611c5d783cafd.jpg
What is the estimated total cost for the coming year if 1,200 machine hours are incurred and
the department has 12,700 packages to be handled, based upon the best cost driver?(A)$71,363 (B)$64,228 (C)$898,013 (D)$291,486

10. Garfield Company has the following information for the current year:
611c5d8c68751.jpg
What is the difference between operating incomes under absorption costing and variable
costing? (A) $180,000 (B) $100,000 (C) $50,000 (D) $110,000

申論題 (18)

(1) Compute the Office Product Division’s ROI for the most recent year; also compute the
ROI as it would appear if the new product line is added. 
(2) If you were in Dell Havasi’s position, would you accept or reject the new product line? Explain. 
(3) Why do you suppose headquarters is anxious for the Office Product Division to add the new product line? 
a. Compute the Office Product Division’s residual income for the most recent year; also compute the residual income as it would appear if the new product line is added. 
b. Under these circumstances, if you were in Dell Havasi’s position, would you accept or reject the new product line? Explain.
(5) Which measure, ROI or residual income, is more likely to achieve goal congruence, if it is used to evaluate the subunit manager’s performance? Explain. 
(1) Compute the estimated effect on the Compressor Division, from its own viewpoint, if the 17,500 units are supplied to Fridge Division at $50 each. Would the Compressor division accept the offer? 
(2) Determine if it is in the best interest of International Appliance Company for the Compressor Division to supply the 17,500 units to Fridge Division at $50 each. Show your calculation and explain. 
(3) What is the minimum internal transfer price that would guarantee the result of division managers’ decision be congruent with the best interest of the Company as a whole? Show your calculation and explain. 
(4) Now suppose Fridge Division is located at France and is subject to a 40% income tax rate, whereas Compressor Division is located at U.S. and its income tax rate is only 30%. Furthermore, there is a 10% import duty computed on the transfer price that will be paid by the Fridge Division and is deductible when computing Fridge Division’s taxable income. Tax laws of the two countries allow transfer prices to be set at U.S. manufacturing cost or the selling prices of comparable imports in France ($70). Given the tax consideration, what is the internal transfer price that would guarantee the result of division managers’ decision be congruent with the best interest of the Company as a whole? Show your calculation and explain. 
(1) Compute the overhead allocation rate and the total overhead allocated to each job under a simple costing system, where overhead is allocated based on machine-hours. 
(2) Compute the total overhead allocated to each job under an activity-based costing system using the appropriate activity drivers. Show first your computation of the allocation rate for each of the cost pools. 
(3) Which job would be undercosted if simple costing system is used, based on your analysis in (1) and (2)? Which job would be overcosted? Briefly explain. 
(4) For each cost pool(s), explain how the allocation under simple costing system would have resulted in the cost distortion. 
(1) Should Aurora replace the equipment? Show your calculations to support your conclusion. 
(2) What are the potential problems or disadvantages of using NPV method for capital budgeting decisions? 
(3) Assume that Tim Cook’s priority is to receive the promotion and he makes the equipment-replacement decision based on the next one year’s accrual-basis operating income. Which alternative would Cook choose? Is this choice in the best interests of the company? Show your calculations and briefly explain. 
(4) At what cost would Cook be willing to purchase the new equipment? Explain.