110年 - 110 國立中央大學_碩士班招生考試_企業管理學系/工商管理丁組(一般生):管理會計學#103866

科目：研究所、轉學考(插大)◆管理會計學 | 年份：110年 | 選擇題數：0 | 申論題數：16

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所屬科目：研究所、轉學考(插大)◆管理會計學

選擇題 (0)

申論題 (16)

1. Compute the predetermined overhead rate for the year. Break the rate down into variable and fixed elements. (5%)

2. Prepare a standard cost card for the company's product; show the details for all manufacturing costs on your standard cost card. (5%)

3. Compute the standard direct labor-hours allowed for the year's production. (6%)

4. Determine the reason for any underapplied or overapplied overhead for the year by computing the variable overhead rate and efficiency variances and the fixed overhead budget and volume variances. (6%)

5. Suppose the company had chosen 65,000 direct labor-hours as the denominator activity rather than 60,000 hours. State which, if any, of the variances computed in (4) above would have changed, and explain how the variance(s) would have changed. No computations are necessary. (6%)

1. Prepare a schedule of expected cash collection for July, August, and September and for the quarter in total. (8%)

2. Prepare a cash budget, by month and in total, for the third quarter. (8%)

3. If the company needs a minimum cash balance of $20,000 to start each month, can the loan be required as planned? Explain. (8%)

1. The company currently applies manufacturing overhead to products using direct labor-hours as the allocation base. Using this traditional approach, compute the product margins for X100 and X200. (7%)

2. Management is considering an activity-based costing system and would like to know what impact this would have on product costs. Preliminary analysis suggests that under activity-based costing, a total of $1,000,000 in manufacturing overhead cost would be assigned to Model X100 and a total of $600,000 would be assigned to Model X200. In addition, a total of $150,000 in nonmanufacturing overhead would be applied to Model X100 and a total of $350,000 would be applied to Model X200. Using the activity-based costing approach, compute the product margins for X100 and X200.(7%)

3. Explain why the product margins computed in requirement (1) differ from those computed in requirement (2).(7%)

1. Assume that Andretti Company has sufficient capacity to produce 90,000 Daks each year without any increase in fixed manufacturing overhead costs. The company could increase its sales by 25% above the present 60,000 units each year if it were willing to increase the fixed selling expenses by $80,000. Would the increased fixed selling expenses be justified? (5%)

2. Assume again that Andretti Company has sufficient capacity to produce 90,000 Daks each year. A customer in a foreign market wants to purchase 20,000 Daks. Import duties on the Daks would be $1.70 per unit, and costs for permits and licenses would be $9,000. The only selling costs that would be associated with the order would be $3.20 per unit shipping cost. Compute the per unit break-even price on this order. (5%)

3. The company has 1,000 Daks on hand that have some irregularities and are therefore considered to be "seconds." Due to the irregularities, it will be impossible to sell these units at the normal price through regular distribution channels. What unit cost figure is relevant for setting a minimum selling price? Explain. (5%)

4. Due to a strike in its supplier's plant, Andreti Company is unable to purchase more material for the production of Daks. The strike is expected to last for two months.Andretti Company has enough material on hand to operate at 30% of normal levels for the two-month period. As an alternative, Andretti could close its plant down entirely for the two months. If the plant were closed, fixed manufacturing overhead costs would continue at 60% of their normal level during the two-month period and the fixed selling expenses would be reduced by 20%. What would be the impact on profits of closing the plant for the two-month period? (6%)

5. An outside manufacturer has offered to produce Daks and ship them directly to Andretti's customers. If Andretti Company accepts this offer, the facilities that it uses to produce Daks would be idle; however, fixed manufacturing overhead costs would be reduced by 75%. Because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be only two-thirds of their present amount. Compute the unit cost that is relevant for comparison to the price quoted by the outside manufacturer. (6%)