1.Compute the net income that would be reported on a variable-costing income statement. (10%)

1.If Renato uscs the relative-sales-value method to allocate joint production costs, compute the costs allocated to Luxury and Mystery.(10%)

2.If Renato uses the physical-units method to allocate joint production costs, from a profitability perspective, should Mystery be prucessed into MysteryX? Show your calculations. (10%)

Problem 2 [20%] Svenson Corporation manufactures two types of fishing rods, Basic and Deluxe. The Basic type requires 60 hours of labor and 24 machine-hours per unit. Deluxe type requires 102 labor-hours and 60 machine-hours per unit. Basic type has a unit contribution margin of $384, and Deluxe type has a unit contribution margin of $2,160. The demand for Basic type exceeds Svenson's production capacity, which is limited by available machine-hours and direct manufacturing labor-hours. The maximum demand for Deluxe type is 240 per month. Direct manufacturing labor is limited to 4,800 hours per week and machine-hours are limited to 3,600 per week. Management desires a product mix that will maximize the weekly contribution toward fixed costs and profits. The management uses a linear programming approach, where B represents Basic type and D represents Deluxe type. Required: Formulate the objective function (5%) and constraints (15%) necessary to determine the optimal product mix.

2.Compute the cost of the company's year-end inventory if Clark adopts an absorption costing. (10%)

1.If FooLLove uses a FIFO process costing system, calculate the cost of goods completed during September. (10%)

2. If FootLove uses a FIFO process costing system, determine the cost of the September 30 work-in-process inventory. (10%)

1. Compute the budgeted purchasing costs of direct material A (5%) and B (5%) on the direct material purchases budget for the year 2020.

2. Determine the budgeted net income (ignore income taxes) for the year 2020.(10%)

(2) Based on (1), Whitewater is considering to drop the customer with the lower operating income. Upon further investigation, it is determined that 10% of the selling costs and 20% of the administrative costs would not be avoidable if Whitewater were to drop the least profitable customer. Should Whitewater drop the Ieast profitable customer? Show your calculations. (10 points)

(1) Determine the operating income on transactions related to Campa Equipment and Edith Refrigeration. (10 points)

110年 - 110 國立臺灣大學_碩士班招生考試_會計學研究所:成本及管理會計學#101249

109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:成本及管理會計學#108088