This book lays the groundwork by presenting managerial accounting in a strategic framework. Each module examines cost estimation and planning decisions in both the short- and long-term context. Budgets are then discussed as. The main feature for all. This book provides process costing; activity-based costing; cost-volume-profit; inventory; balanced scorecard; overhead application and analysis; budgeting; financial statement analysis; decentralization and segment reporting.
Managerial accounting : an overview -- Managerial accounting: beyond the numbers -- Managerial accounting and cost concepts -- Job-order costing -- Activity-based costing -- Process costing -- Cost-volume-profit relationships -- Variable costing and segment reporting : tools for management -- Master budgeting -- Flexible budgets, standard costs, and variance analysis -- Performance. Home Managerial Accounting.
Managerial Accounting For Dummies. Managerial Accounting by James Jiambalvo. Managerial Accounting by Srikant M.
Datar,Madhav V. Tayler, Ph. Financial Managerial Accounting by Jerry J. Weygandt,Paul D. Kimmel,Donald E. Managerial Accounting by Karen W. Brewer, Professor,Eric Noreen. Managerial Accounting by Jerry J. The Shoe Department is one of many departments at the Brentwood Store. What is the total amount of the costs listed above that are direct costs of the Shoe Department?
Management of Lewallen Corporation has asked your help as an intern in preparing some key reports for September. The conversion cost for September was:. The prime cost for September was:. Prime cost was:. Conversion cost was:. To the nearest whole dollar, what should be the total property taxes at a sales volume of 39, units? Assume that this sales volume is within the relevant range.
To the nearest whole cent, what should be the average property tax per unit at a sales volume of 40, units? Corcetti Company manufactures and sells prewashed denim jeans. Large rolls of denim cloth are purchased and are first washed in a giant washing machine.
After the cloth is dried, it is cut up into jean pattern shapes and then sewn together. The completed jeans are sold to various retail chains. Which of the following terms could be used to correctly describe the cost of the soap used to wash the denim cloth? Which of the following terms could be used to correctly describe the wages paid to the workers that cut up the cloth into the jean pattern shapes? Which of the following terms could be used to correctly describe the cost of the thread used to sew the jeans together?
What would be the total variable maintenance cost at an activity level of 8, machine-hours in a month? What would be the average fixed maintenance cost per unit at an activity level of 8, machinehours in a month? Emerton Corporation leases its corporate headquarters building. To the nearest whole dollar, what should be the total lease cost at a sales volume of 30, units in a month?
To the nearest whole cent, what should be the average lease cost per unit at a sales volume of 34, units in a month? What would be the total variable cost at an activity level of 5, units? What would be the average fixed cost per unit at an activity level of 5, units? The relevant range is 20, to 40, units. If Carne Company were to sell 32, units, the total expected cost would be:. If Carne Company were to sell 40, units, the total expected cost per unit would be:. To the nearest whole dollar, what should be the total sales commissions at a sales volume of 36, units?
To the nearest whole cent, what should be the average sales commission per unit at a sales volume of 33, units? Kodama Corporation staffs a helpline to answer questions from customers. The costs of operating the helpline are variable with respect to the number of calls in a month.
To the nearest whole dollar, what should be the total cost of operating the helpline costs at a volume of 33, calls in a month? Assume that this call volume is within the relevant range. To the nearest whole cent, what should be the average cost of operating the helpline per call at a volume of 31, calls in a month?
Erkkila Inc. What would be the average fixed inspection cost per unit at an activity level of 6, machinehours in a month? What would be the total variable inspection cost at an activity level of 6, machine-hours in a month? Comparative income statements for Tudor Retailing Company for the last two months are presented below:. If the Tudor Retailing Company uses the high-low method of analysis, the total monthly fixed cost for Tudor Retailing Company would be estimated to be:.
If the Tudor Retailing Company uses the high-low method of analysis, the total selling and administrative expense if Tudor Retailing Company sells 6, units during a month would be estimated to be:.
Comco, Inc. Assume that the relevant range includes all of the activity levels mentioned in this problem. Assuming Comco uses the high-low method of analysis, the fixed cost of maintenance would be estimated to be:.
Assuming Comco uses the high-low method of analysis, if machine hours are budgeted to be 20, hours then the budgeted total maintenance cost would be expected to be:. The following production and average cost data for two levels of monthly production volume have been supplied by a company that produces a single product:. Frank Company operates a cafeteria for its employees. The number of meals served each week over the last seven weeks, along with the total costs of operating the cafeteria are given below:.
Using the high-low method of analysis, the variable cost per meal served in the cafeteria would be estimated to be:. Assume that the cafeteria expects to serve 1, meals during Week 8. Using the high-low method, the expected total cost of the cafeteria would be:. Baker Corporation has provided the following production and total cost data for two levels of monthly production volume. Callis Corporation is a wholesaler that sells a single product. Bee Company is a honey wholesaler.
An income statement and other data for the second quarter of the year are given below:. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Using the high-low method, the estimate of the variable component of electrical cost per machine-hour is closest to:.
Using the high-low method, the estimate of the fixed component of electrical cost per month is closest to:. Cardillo Inc. Management believes that office expense is a mixed cost that depends on the number of escrows completed.
Note: Real estate purchases usually involve the services of an escrow agent that holds funds and prepares documents to complete the transaction. Using the high-low method, the estimate of the variable component of office expense per escrow completed is closest to:. Using the high-low method, the estimate of the fixed component of office expense per month is closest to:. Using the high-low method of analysis, the estimated variable electrical cost per machine hour is:.
Using the high-low method of analysis, the estimated monthly fixed component of the electrical cost is:. Management believes that inspection cost is a mixed cost that depends on units produced. Using the high-low method, the estimate of the variable component of inspection cost per unit produced is closest to:.
Using the high-low method, the estimate of the fixed component of inspection cost per month is closest to:. Farnor, Inc. Using the high-low method of analysis, the estimated variable cost per machine hour for electricity is closest to:. Using the high-low method of analysis, the estimated fixed cost per month for electricity is closest to:. Tolden Marketing, Inc. The cost of goods sold in this company is a variable cost. The contribution margin for December is:.
The gross margin for December is:. Ence Sales, Inc. The contribution margin for April was:. The gross margin for April was:. Unfortunately, this machine has broken down and cannot be repaired. Management has decided to buy the model machine. It has less capacity than the model machine, but its capacity is sufficient to continue making product G92L. Management also considered, but rejected, the alternative of dropping product G92L and not replacing the old machine. In making the decision to buy the model machine rather than the model machine, the differential cost was:.
In making the decision to buy the model machine rather than the model machine, the sunk cost was:. Why not share! Embed Size px. Start on. Show related SlideShares at end. WordPress Shortcode. Next SlideShares. Download Now Download to read offline and view in fullscreen.
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