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Hilton Ch 3 Select Solutions
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EXERCISE 3-24 (20 MINUTES) 1.
Raw-mate Raw-material rial inventor inventor! "an#ar "an#ar 1......... 1.............. ......... ......... ......... ......... ......... ......... ......... ........... ................. ................... ........... &'' Raw-mater Raw-material ial #r*+a,e #r*+a,e,.... ,......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ............. ........ Raw material availale /or #,e.................................. #,e.................................................... ............................................. ........................... e'#*t e'#*t Raw-mate Raw-material rial invento inventor r!! "an#ar "an#ar 31.......... 31.............. ......... ......... ......... .......... ......... .............. ................... ......... Raw material #,e' in "an#ar.............................. "an#ar................................................ .................................... ................................ .............. ire*t ire*t laor... laor........ .......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... .......... ......... ......... ......... ......... ......... ......... ......... ............. ................ ....... Total rime *o,t, in*#rre' in "an#ar............................ "an#ar.............................................. .................................... ..................... ...
$1%4!200 $1%4!200 24!300 24!300 $422!00 11!200 11!200 $21!300 30!000 30!000 $1!300
2.
Total rime rime *o,t in*#rre' in*#rre' in "an#ar... "an#ar........ .......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... $1!300 $1!300 &lie' man#/a*t#rin over+ea' (%05 $30!000)............................................ 2%3!000 Total man#/a*t#rin man#/a*t#rin *o,t /or "an#ar.............................. "an#ar................................................................... ..................................... $24!300
EXERCISE 3-24 (C6NTINUE) (C6NTINUE) 3.
Total man#/a*t# man#/a*t#rin rin *o,t /or "an#ar... "an#ar........ ......... ......... ......... ......... ......... ......... .......... ......... ............ ................. ...............$ ......$ 24!300 24!300 &'' 7or87or8-in-r in-ro*e, o*e,,, inventor inventor!! "an#ar "an#ar 1.......... 1.............. ......... ......... ......... ........... ................ ................... ............. .... 30!00 30!00 S#total...................................................................................................................$1!22!00 e'#*t e'#*t 7or8-in 7or8-in-ro -ro*e,, *e,, invent inventor or!! "an#ar "an#ar 31....... 31............ ......... ......... .......... .............. .................. ............... ...... 32!300 32!300 Co,t o/ oo', man#/a*t#re'.................... man#/a*t#re'...................................... ............................................................. ........................................... $ 03!00
4.
9ini,+e' 9ini,+e'-oo' -oo',, inven inventor tor!! "an#ar "an#ar 1..... 1.......... ......... ......... ......... ......... ......... ......... ......... ......... ......... .......... ............... ............$ ...$ 12!00 12!00 &'' Co,t Co,t o/ oo', oo', man#/a*t man#/a*t#re'. #re'...... .......... ......... ......... ......... ......... ......... ......... ......... ......... .............. .................. ................ ....... 03!00 03!00 Co,t o/ oo', availale /or ,ale..................................... ,ale............................................................................ ....................................... $1!0!000 e'#*t e'#*t 9ini,+e'- 9ini,+e'-oo', oo', inventor inventor! "an#ar 31........ 31............ ......... ......... ......... ......... ......... ......... ......... ............. ........ 12!100 12!100 Co,t o/ oo', ,ol'............................ ,ol'.............................................. .................................... ................................... ..................................$ .................$ 13!00 Sin*e t+e *oman a**#m#late, overalie' or #n'eralie' over+ea' #ntil t+e en' o/ t+e ear! no a':#,tment i, ma'e to *o,t o/ oo', ,ol' #ntil e*emer 31.
.
&li &lie' e' man#/a man#/a*t# *t#ri rin n over+ over+ea' ea' /or "an#ar. "an#ar.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ....... ... $2%3!0 $2%3!000 00 &*t#al &*t#al man#/ man#/a*t# a*t#rin rin over+ea' over+ea' in*#rre' in*#rre' in "an#ar "an#ar.... ......... ......... ............. ................... ................... ........... 22%!00 22%!00 6veralie' over+ea' a, o/ "an#ar 31.................................. 31.................................................... .............................. ............ $ 4!00 T+e alan*e in t+e Man#/a*t#rin 6ver+ea' a**o#nt on "an#ar 31 i, a $4!00 *re'it alan*e. N6TE &*t#al ,ellin an' a'mini,trative a'mini,trative e;en,e! alt+o#+ alt+o#+ iven in t+e e;er*i,e! i, irrelevant to t+e ,ol#tion.
EXERCISE 3-2 (2 MINUTES) "6<-C6ST REC6R "o N#mer
T<%
e,*rition
ate Starte'
=11
ate Comlete'
te'' ear, =20
N#mer o/ Unit, Comlete' ire*t Material Re>#i,ition N#mer ?#antit 201 00 20 00
ate =11 =12
Unit @ri*e $.0 .40
Co,t $40 240
Rate $14
Co,t $%!%00
ire*t Aaor Bo#r, 0
ate =1
Time Car' N#mer 2
ate =1
Man#/a*t#rin Man#/a*t#rin 6ver+ea' &*tivit
1!000
&li*ation Rate $3
Co,t $1!0
Co,t S#mmar Co,t Item Total ire*t Material Total ire*t Aaor Total Man#/a*t#rin 6ver+ea' Total Co,t Unit Co,t
ate =30
&mo#nt $ 0 %!%00 1!0 $10!040 $ 10.04
S+iin S#mmar Unit, Remainin Unit, S+ie' In Inventor 00 200
200 #nit, remainin in inventor
$10.04 D $2!00
EXERCISE 3-2 (1 MINUTES) 1.
&l lie' man man# #/a*t /a*t#r #riin ove overr+ea' ea'
D total otal ma man#/ n#/a*t a*t#ri #rin *o *o,t, ,t, × 305 D $1!2 1!20! 0!0000 × 305
Co,t
D $3%!000 &lie' man#/a*t#rin over+ea'
D 'ire*t-laor *o,t × 05
ire*t-laor *o,t D alie' man#/a*t#rin over+ea' ÷ 05 D $3%!000 ÷ . D $4!%0 2.
ire*t-material #,e' D total man#/a*t#rin *o,t 'ire*t laor *o,t alie' man#/a*t#rin over+ea' D $1!20!000 $4!%0 $3%!000 D $40!20
3.
Aet X 'enote wor8-in-ro*e,, inventor on e*emer 31.
Total man#/a*t#rin *o,t $1!20!000
wor8-in-ro*e,, F inventor! "an. 1 F
.% X
wor8-in-ro*e,, inventor! e*. 31 X
D
*o,t o/ oo', man#/a*t#re'
D $1!212!00 .2 X D $1!20!000 $1!212!00 X D $10!000
7or8-in-ro*e,, inventor on e*emer 31 amo#nte' to $10!000.
EXERCISE 3-2% ( MINUTES) 7or8-in-@ro*e,, Inventor........................................................ Raw-Material Inventor.................................................... 7ae, @aale................................................................. Man#/a*t#rin 6ver+ea'.................................................
!00
9ini,+e'-Goo', Inventor......................................................... 7or8-in-@ro*e,, Inventor.............................................. EXERCISE 3-2 (1 MINUTES)
!00
1.
@re'etermi ne' over+ea' rate
(a)
=
&t 100!000 *+i*8en vol#me
#'ete' over+ea' #'ete' )ro'#*tion vol#me
!100 %20 240
!00
6ver+ea' rate
()
($.1)(100!000) 100!000
$1. er *+i*8en
&t 200!000 *+i*8en vol#me 6ver+ea' rate
(*)
$10!000
$10!000
($.1)(200!000) 200!000
$.0 er *+i*8en
&t 300!000 *+i*8en vol#me 6ver+ea' rate
$10!000
($.1)(300!000) 300!000
$. er *+i*8en
2. T+e re'etermine' over+ea' rate 'oe, not *+ane in roortion to t+e *+ane in ro'#*tion vol#me. &, ro'#*tion vol#me in*rea,e,! t+e $10!000 o/ /i;e' over+ea' i, allo*ate' a*ro,, a larer a*tivit a,e. 7+en vol#me ri,e, 1005! /rom 100!000 to 200!000 *+i*8en,! t+e 'e*line in t+e over+ea' rate i, 4.45 H($1. $.0)=$1.. 7+en vol#me ri,e, 05! /rom 200!000 to 300!000 *+i*8en,! t+e 'e*line in t+e over+ea' rate i, 2%.%5 H($.0 $.)=$.0. EXERCISE 3-2 (30 MINUTES) "o-or'er *o,tin i, t+e aroriate ro'#*t-*o,tin ,,tem /or /eat#re /ilm ro'#*tion! e*a#,e a /ilm i, a #ni>#e ro'#*tion. T+e ro'#*tion ro*e,, /or ea*+ /ilm wo#l' #,e laor! material an' ,#ort a*tivitie, (i.e.! over+ea') in 'i//erent wa,. T+i, wo#l' e tr#e /or an te o/ /ilm (e..! /ilmin on lo*ation! /ilmin in t+e ,t#'io! or #,in animation).
EXERCISE 3-30 (20 MINUTES) 1.
Raw-Material Inventor 2!100 22!200 !00 7ae, @aale 421!200 Man#/a*t#rin 6ver+ea' 234!000
2.
7or8-in-@ro*e,, Inventor 23!400 22!200 421!200 234!000 1!000 %4!00
Sale, Reven#e 23!00
9ini,+e'-Goo', Inventor 3!000 1!000 1%1!00 23!400
&**o#nt, Re*eivale 23!00
Co,t o/ Goo', Sol' 1%1!00
JAY SPORTS EQUIPMENT COMPANY , INC. PARTIAL BALANCE SHEET AS OF DECEMBER 31, 20X2
C#rrent a,,et, Ca,+....................................................................................................................... XXX &**o#nt, re*eivale............................................................................................. XXX Inventor Raw material.....................................................................................................$ !00 7or8 in ro*e,,............................................................................................... %4!00 9ini,+e' oo',................................................................................................. 23!400 JAY SPORTS EQUIPMENT COMPANY , INC. PARTIAL INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 20X2
Sale, reven#e.......................................................................................................... $23!00 Ae,, Co,t o/ oo', ,ol'....................................................................................... 1%1!00 Gro,, marin........................................................................................................... $ 1!00
EXERCISE 3-31 (20 MINUTES) 1.
2.
Raw material
$142!000 J 2!000 $12!000
T+ere/ore! #r*+a,e, /or t+e ear were....................................................
$%2!000
ire*t laor Total man#/a*t#rin *o,t........................................................................... e'#*t ire*t material.............................................................................. ire*t laor an' man#/a*t#rin over+ea'................................................
3.
$1!3%2!000 2!000 $ %20!000
ire*t laor F man#/a*t#rin over+ea' ire*t laor F (05) ('ire*t laor) (105) ('ire*t laor)
D D D
$%20!000 $%20!000 $%20!000
ire*t laor
D
$%20!000 1.
ire*t laor
D
$40!000
Co,t o/ oo', man#/a*t#re' 7or8 in ro*e,,! einnin inventor.................................................. &'' Total man#/a*t#rin *o,t,............................................................ e'#*t Co,t o/ oo', man#/a*t#re'................................................... 7or8 in ro*e,,! en'in inventor.......................................................
$ 10!000 1!3%2!000 J $ 0!000
T+ere/ore! *o,t o/ oo', man#/a*t#re' wa,.......................................
$1!4%2!000
EXERCISE 3-31 (C6NTINUE) 4.
Co,t o/ oo', ,ol' 9ini,+e' oo',! einnin inventor....................................................... &'' Co,t o/ oo', man#/a*t#re'............................................................ e'#*t Co,t o/ oo', ,ol'....................................................................... 9ini,+e' oo',! en'in inventor............................................................
$ 10!000 1!4%2!000 J $ 220!000
T+ere/ore! *o,t o/ oo', ,ol' wa,...........................................................
$1!432!000
EXERCISE 3-32 (30 MINUTES) 1.
CRUNCHEM CEREAL COMPANY SCHEDULE OF COST OF GOODS MANUFACTURED FOR THE YEAR ENDED DECEMBER 31, 20X4
ire*t material Raw-material inventor! "an#ar 1...........................................$ 4!000 &'' @#r*+a,e, o/ raw material............................................... 41%!000 Raw material availale /or #,e.................................................$42!000 e'#*t Raw-material inventor! e*emer 31....................... 4!00 Raw material #,e'..................................................................... $ 412!00 10!000 3%!000
ire*t laor......................................................................................... Man#/a*t#rin over+ea' Total man#/a*t#rin *o,t,.................................................................
$
&'' 7or8-in-ro*e,, inventor! "an#ar 1.................................... S#total..............................................................................................
%0!00 !00 $1!02!000
e'#*t 7or8-in-ro*e,, inventor! e*emer 31.......................... Co,t o/ oo', man#/a*t#re'............................................................
4!30 $ 4!0
&lie' man#/a*t#rin over+ea' i, $3%!000 ($10!000 2105). &*t#al man#/a*t#rin over+ea' i, al,o $3%!000! ,o t+ere i, no overalie' or #n'eralie' over+ea'. 2.
9ini,+e'-oo', inventor! "an#ar 1....................................................................$ 3!000 &'' Co,t o/ oo', man#/a*t#re'........................................................................ 4!0 Co,t o/ oo', availale /or ,ale............................................................................$1!02%!0 e'#*t 9ini,+e'-oo', inventor! e*emer 31................................................ !300 Co,t o/ oo', ,ol'..................................................................................................$ !30
3.
T+e ele*troni* ver,ion o/ t+e Sol#tion, Man#al K
EXERCISE 3-33 (20 MINUTES) N6TE <#'ete' ,ale, reven#e! alt+o#+ iven in t+e e;er*i,e! i, irrelevant to t+e ,ol#tion. 1.
@re'etermine' over+ea' rate
D
$0!000 20!000 ma*+ine +o#r,
(a)
#'ete' man#/a*t#rin over+ea' #'ete' level o/ *o,t 'river
D $32.0 er ma*+ine +o#r
$0!000
()
2!000 'ire*t - laor +o#r,
(*)
$0!000 $32!000 C
D $2.00 er 'ire*t-laor +o#r D
<#'ete' 'ire*t-laor *o,t D 2!000 2.
&*t#al man#/a*t#rin over+ea'
alie' man#/a*t#rin over+ea'
$2.00 er 'ire*t-laor 'ollar or 2005 o/ 'ire*t-laor *o,t
$13
D
overalie' or #n'eralie' over+ea'
(a)
$0!000 (22!000)($32.0)
D
$2!000 overalie' over+ea'
()
$0!000 (2!000)($2.00)
D
$14!000 #n'eralie' over+ea'
(*)
$0!000 ($34!000)(2005)
D
$3!000 overalie' over+ea'
&*t#al 'ire*t-laor *o,t D 2!000
$14
EXERCISE 3-34 ( MINUTES) 1.
2.
7or8-in-@ro*e,, Inventor....................................................... Man#/a*t#rin 6ver+ea'................................................
0!000
7or8-in-@ro*e,, Inventor....................................................... Man#/a*t#rin 6ver+ea'................................................
%1!000
&lie' man#/a*t#rin over+ea' D $%1!000 D 22!000 +o#r, ; $32.0 er ma*+ine +o#r
0!000
%1!000
EXERCISE 3-3 (1 MINUTES) 1.
@re'etermine' over+ea' rate D $3!300 = %%!000 +o#r, D $12.0 er +o#r
2.
To *om#te a*t#al man#/a*t#rin over+ea' ere*iation................................................................................................ @roert ta;e,............................................................................................ In'ire*t laor............................................................................................... S#ervi,or ,alarie,.................................................................................. Utilitie,........................................................................................................ In,#ran*e.................................................................................................... Rental o/ ,a*e........................................................................................... In'ire*t material
6veralie' over+ea'
D
a*t#al man#/a*t#rin over+ea'
D
$%!000 ($12.0
$22!000 1!000 %!000 210!000 !000 32!000 2!000
%!000 $%!000
alie' man#/a*t#rin over+ea' %!000) D $22!100
&*t#al 'ire*t-laor +o#r,. 3.
Man#/a*t#rin 6ver+ea'............................................................ Co,t o/ Goo', Sol'..........................................................
22!100 22!100
4. T+e ele*troni* ver,ion o/ t+e Sol#tion, Man#al K
EXERCISE 3-3 (20 MINUTES) Cal*#lation o/ roration amo#nt,
&**o#nt &mo#nt 7or8 in @ro*e,,...................................... $ 2!000 9ini,+e' Goo',....................................... 0!%0 Co,t o/ Goo', Sol'................................ !20 Total......................................................... $14!000 Un'eralie' &**o#nt 6ver+ea' 7or8 in @ro*e,,......................................$22!000 9ini,+e' Goo',....................................... 22!000 Co,t o/ Goo', Sol'................................ 22!000 Un'eralie' over+ea' D $22!000 D
@er*entae 205 35 45 1005
; ; ; ;
Cal*#lation o/ @er*entae 2!000 ÷ $14!000 0!%0 ÷ $14!000 !20 ÷ $14!000
@er*entae 205 35 45
&mo#nt &''e' to &**o#nt $4!400 %!%00 !00
a*t#al over+ea' alie' over+ea' $1%!000 $14!000
"o#rnal entr 7or8-in-@ro*e,, Inventor............................................ 9ini,+e'-Goo', Inventor............................................. Co,t o/ Goo', Sol'........................................................ Man#/a*t#rin 6ver+ea'...............................................
4!400 %!%00 !00 22!000
@R6
@re'etermine' 6ver+ea' Rate $ er +o#r 10 er +o#r er +o#r 10 er +o#r
Cal*#lation, $400!000=0!000 $320!000=32!000 $200!000=2!000 $20!000=2!000
9er#ar $00 340
Ma $00 340
2. ire*t material............................................. ire*t laor.................................................. Man#/a*t#rin over+ea' 20 +r, $ er +r................................ 20 +r, $10 er +r..............................
10 200
Total *o,t.....................................................
$1!100
$1!140
Total *o,t..................................................... Mar8# (105)............................................... @ri*e.............................................................
9er#ar $1!100 110 $1!210
Ma $1!140 114 $1!24
3.
4.
@re'etermine' rate
=
ann#al #'ete' man#/a*t#rin over+ea' ann#al #'ete' 'ire*t-laor +o#r,
$1!200!000 13!000
$. er +o#r (ro#n'e')
. ire*t material............................................... ire*t laor................................................... Man#/a*t#rin over+ea' (20 +r, $.)... Total *o,t.......................................................
9er#ar $ 00.00 340.00 1%%.0 $1!11%.0
Ma $ 00.00 340.00 1%%.0 $1!11%.0
@R6
Total *o,t....................................................... Mar8# (105)................................................ @ri*e...............................................................
$1!11%.0 111.% $1!22.
Noti*e t+at wit+ >#arterl over+ea' rate,! t+e /irm ma #n'erri*e it, ro'#*t in 9er#ar an' overri*e it in Ma.
@R6
#e,tion, are a, /ollow, 1. 2. 3. 4. .
$4!000 $%!000 $210!000 $114!000 $240!000
. %. . . 10.
$10!000 $40!000 $120!000 $4!000 ero
T+e *omlete' T a**o#nt,! alon wit+ ,#ortin *al*#lation,! /ollow.
Raw-Material Inventor 4!000 210!000 120!000 13!000
&**o#nt, @aale 3!000 243!000 210!000 3!000
7or8-in-@ro*e,, Inventor
Co,t o/ Goo', Sol' 40!000
Sale, Reven#e 4!000
&**o#nt, Re*eivale
S#ortin Cal*#lation, 1.
Sale, reven#e
9ini,+e'-Goo', Inventor
Man#/a*t#rin 6ver+ea' 10!000 10!000
7ae, @aale 3!000 23!00 240!000 4!00
D *o,t o/ oo', ,ol' D $40!000
1205
1205 D $4!000
@R6
En'in alan*e in a**o#nt, re*eivale
D einnin alan*e F ,ale, reven#e *olle*tion, D $24!000 F $4!000 $1!000 D $%!000
3.
@#r*+a,e, o/ raw material
D
a''ition to a**o#nt, aale
&''ition to a**o#nt, aale
D
en'in alan*e F ament, einnin alan*e
D
$3!000 F $243!000 $3!000
D
$210!000
4.
Setemer 30 alan*e in wor8-in-ro*e,, inventor
D
'ire*t material
F 'ire*t F man#/a*t#rin laor over+ea'
D $1!00 F (1!00)($20) F (1!00)($1) D $114!000 @re'etermine' over+ea' rate
D D
#'4ete' over+ea' #'4ete' 'ire*t -laor +o#r,
M
$2!10!000 144!000
D $1 er 'ire*t-laor +o#r
.
<#'ete' 'ire*t-laor +o#r,
D
&''ition to wor8 in ro*e,, /or 'ire*t laor
D
Setemer *re'it to wae, aale
#'ete' 'ire*t -laor *o,t 'ire*t -laor rate $2!0!000 144!000 $20
=
Setemer *re'it to wae, aale
D en'in alan*e F ament, einnin alan*e D $4!00 F $23!00
$3!000 D $240!000
@R6
Setemer alie' over+ea'
D 'ire*t laor +o#r, D 12!000
re'etermine' over+ea' rate
$1
D $10!000 ire*t laor +o#r,
D D
%.
Co,t o/ oo', *omlete' '#rin Setemer
D
a''ition to wor8 in )ro*e,, /or 'ire*t laor 'ire*t-laor rate $240!000 $20
einnin alan*e in wor8 in ro*e,,
12!000 +o#r,
a''ition, F '#rin Novemer
en'in alan*e in wor8 in ro*e,,
D $24!000 F ($120!000 F $240!000 F $10!000) $114!000 D $40!000 .
Raw material #,e' in Setemer
.
#,t 31 alan*e in raw-material inventor
Setemer *re'it to rawD material inventor
D
Setemer 30 alan*e in rawmaterial inventor
D $120!000 (iven)
'ire*t F material #,e'
#r*+a,e,
D $13!000 F $120!000 $210!000 D $4!000 10. 6veralie' or #n'eralie' over+ea' D a*t#al over+ea' alie' over+ea' D $10!000 $10!000 D 0
@R6
@re'etermine' over+ea' rate
#'ete' man#/a*t#rin over+ea' #'ete' 'ire*t - laor +o#r, $42!000 21!000
2.
$22 )er 'ire*t - laor +o#r
"o#rnal entrie, (a)
()
(*)
Raw-Material Inventor...................................... &**o#nt, @aale....................................
!000
Raw-Material Inventor...................................... &**o#nt, @aale....................................
!200
7or8-in-@ro*e,, Inventor................................ Raw-Material Inventor............................
11!330
(20 ,>. /t.
$.0 er ,>. /t.) F (1!100 l,.
!000
!200
11!330 $ er l.)
Man#/a*t#rin 6ver+ea'................................. Man#/a*t#rin-S#lie, Inventor..........
120 120
Oalve l#ri*ant i, an in'ire*t material! ,o it i, *on,i'ere' an over+ea' *o,t. (')
7or8-in-@ro*e,, Inventor................................ Man#/a*t#rin 6ver+ea'................................... 7ae, @aale.........................................
3!000 14!100
7or8-in-@ro*e,, Inventor................................ Man#/a*t#rin 6ver+ea'.........................
3!00
0!100
3!00
&lie' man#/a*t#rin over+ea' D 1!00 'ire*t-laor +o#r, (e)
Man#/a*t#rin 6ver+ea'................................... &**#m#late' ere*iation <#il'in an' E>#iment..............................................
(/)
Man#/a*t#rin 6ver+ea'................................... Ca,+.......................................................... @R6
Man#/a*t#rin 6ver+ea'................................... &**o#nt, @aale....................................
$22 er +o#r.
13!000 13!000 1!340 1!340
2!400 2!400
(+)
(i)
(:)
(8)
(l)
(m)
Man#/a*t#rin 6ver+ea'................................... Ca,+..........................................................
2!3%0
Man#/a*t#rin 6ver+ea'................................... @reai' In,#ran*e....................................
2!00
Sellin an' &'mini,trative E;en,e,............... Ca,+..........................................................
%!00
Sellin an' &'mini,trative E;en,e,............... &**#m#late' ere*iation <#il'in, an' E>#iment..............................................
4!00
Sellin an' &'mini,trative E;en,e,............... Ca,+..........................................................
1!10
9ini,+e'-Goo', Inventor................................ 7or8-in-@ro*e,, Inventor....................
2!3%0
2!00
%!00
4!00
1!10 3%!130 3%!130
Co,t o/ "o T% ire*t material (20 $.0)................ ire*t laor (0 $20)........................ Man#/a*t#rin over+ea' (0 $22).. Total *o,t............................................... (n)
$ 1!430 1%!000 1!%00 $3%!130
&**o#nt, Re*eivale........................................ Sale, Reven#e.......................................... (%
÷ 2)
2%!30 2%!30 .
$%20 er tromone
Co,t o/ Goo', Sol'........................................... 9ini,+e'-Goo', Inventor.......................
1! 1!
1! D $3%!130 ÷ 2. @R6
T-a**o#nt, an' o,tin o/ :o#rnal entrie, Ca,+
11!000 1!340 2!3%0 %!00
(/) (+) (:)
&**o#nt, @aale 14!00 !000 !200 2!400
1!10
&**o#nt, Re*eivale 20!000 2%!30
7ae, @aale !00 0!100
@reai' In,#ran*e !000 2!00
&**#m#late' ere*iation <#il'in, an' E>#iment !000
Man#/a*t#rin-S#lie, Inventor
Raw-Material Inventor 10!000 !000 11!330 !200
7or8-in-@ro*e,, Inventor
4.
9ini,+e'-Goo', Inventor 223!000 3%!130 1!
(a)
(l)
(i)
(*)
(*) (') (e) (/) () (+) (i)
Man#/a*t#rin 6ver+ea' 120 3!00 14!100 13!000 1!340 2!400 2!3%0 2!00
(n)
Co,t o/ Goo', Sol' 1!
(:) (8) (l)
Sellin an' &'mini,trative E;en,e, %!00 4!00 1!10
(')
(*)
(m)
Sale, Reven#e 2%!30
(n)
(n)
Cal*#lation o/ a*t#al over+ea' In'ire*t material (valve l#ri*ant)........................................... In'ire*t laor............................................................................ ere*iation /a*tor #il'in an' e>#iment......................
$
120 14!100 13!000
Rent ware+o#,e...................................................................... Utilitie,...................................................................................... @roert ta;e,.......................................................................... In,#ran*e.................................................................................. Total a*t#al over+ea'.............................................................. ()
6veralie' over+ea'
D
1!340 2!400 2!3%0 2!00 $3!230
a*t#al man#/a*t#rin4 a) lie' man#/a*t#rin4 − over+ea' over+ea'
D $3!230 $3!00 D $3!3%0 overalie' $3!00 D 1!00 'ire*t-laor +o#r, (*)
$22 er +o#r.
Man#/a*t#rin 6ver+ea'.........................................................3!3%0 Co,t o/ Goo', Sol'.......................................................
3!3%0
@R6
BANDWAY COMPANY SCHEDULE OF COST OF GOODS MANUFACTURED FOR THE MONTH OF OCTOBER
ire*t material Raw-material inventor! 6*toer 1.......................... &'' 6*toer #r*+a,e, o/ raw material................ Raw material availale /or #,e................................. e'#*t Raw-material inventor! 6*toer 31.......... Raw material #,e'.................................................... ire*t laor....................................................................... Man#/a*t#rin over+ea' In'ire*t material........................................................ In'ire*t laor............................................................. ere*iation on /a*tor #il'in an' e>#iment... Rent ware+o#,e....................................................... Utilitie,....................................................................... @roert ta;e,........................................................... In,#ran*e................................................................... Total a*t#al man#/a*t#rin over+ea'................ &'' overalie' over+ea'................................ 6ver+ea' alie' to wor8 in ro*e,,..................... Total man#/a*t#rin *o,t,............................................... &'' 7or8-in-ro*e,, inventor! 6*toer 1.................. S#total............................................................................ e'#*t 7or8-in-ro*e,, inventor! 6*toer 31........... Co,t o/ oo', man#/a*t#re'..........................................
$10!000 11!200 $11!200 14!%0 $ 11!330 3!000 $
120 14!100 13!000 1!340 2!400 2!3%0 2!00 $3!230 3!3%0 3!00 $ !30 !000 $1%!30 13!00 $ 3%!130
T+e S*+e'#le o/ Co,t o/ Goo', Man#/a*t#re' li,t, t+e man#/a*t#rin *o,t, applied to wor8 in ro*e,,. T+ere/ore! t+e overalie' over+ea'! $3!3%0! m#,t e a''e' to a*t#al over+ea' to arrive at t+e amo#nt o/ over+ea' applied to wor8 in ro*e,, '#rin 6*toer.
Co,t o/ "o T%! w+i*+ wa, *omlete' '#rin 6*toer.
@R6
BANDWAY COMPANY SCHEDULE OF COST OF GOODS SOLD FOR THE MONTH OF OCTOBER
9ini,+e'-oo', inventor! 6*toer 1...................................................... &'' Co,t o/ oo', man#/a*t#re'........................................................... Co,t o/ oo', availale /or ,ale............................................................... e'#*t 9ini,+e'-oo', inventor! 6*toer 31...................................... Co,t o/ oo', ,ol'.................................................................................... e'#*t 6veralie' over+ea'............................................................... Co,t o/ oo', ,ol' (a':#,te' /or overalie' over+ea').......................
$223!000 3%!130 $20!130 241! $ 1! 3!3%0 $ 1!1
T+e *oman *lo,e, #n'eralie' or overalie' over+ea' into *o,t o/ oo', ,ol'. Ben*e t+e alan*e in overalie' over+ea' i, 'e'#*te' /rom *o,t o/ oo', ,ol' /or t+e mont+. %. FOR
BANDWAY COMPANY INCOME STATEMENT THE MONTH OF OCTOBER
Sale, reven#e............................................................................................ Ae,, Co,t o/ oo', ,ol'......................................................................... Gro,, marin............................................................................................. Sellin an' a'mini,trative e;en,e,....................................................... In*ome (lo,,).............................................................................................
$2%!30 1!1 $12!1 13!10 $ ()
@R6
T%
ate Starte'
6*toer
e,*rition
Tromone,
ate Comlete'
6*toer 20
N#mer o/ Unit, Comlete'
ate 10=
ate 10= to 10=12
ate 10= to 10=12
ire*t Material Re>#i,ition N#mer ?#antit 112 20
Time Car' N#mer 10-0 t+ro#+ 10-12
Unit @ri*e $.0
Co,t $1!430
Rate $20
Co,t $1%!000
ire*t Aaor Bo#r, 0
Man#/a*t#rin 6ver+ea' Co,t river (&*tivit
%
&li*ation Rate $22
Co,t $1!%00
Co,t S#mmar Co,t Item Total 'ire*t material Total 'ire*t laor Total man#/a*t#rin over+ea' Total *o,t Unit *o,t
ate 6*toer Ro#n'e'
$1! D $3%!130 P 2
&mo#nt $ 1!430 1%!000 1!%00 $3%!130 $4.
S+iin S#mmar Unit, Remainin Unit, S+ie' In Inventor 3 3
Co,t
@R6
S*+e'#le o/ #'ete' over+ea' *o,t, eartment & Oariale over+ea' & 21!000 $1%....................................................... < 21!000 $ ....................................................... 9i;e' over+ea'............................................................. Total over+ea'..............................................................
$3%!000 210!000 $%!000
Gran' total o/ #'ete' over+ea' (& F <) @re'etermine' over+ea' rate
42!000
$2!000
$21)er +o#r
@ro'#*t ri*e,
Total *o,t..................................................................... Mar8#! 105 o/ *o,t.................................................... @ri*e............................................................................. 3.
$10!000 210!000 $31!000
total #'ete' over+ea' rate total #'ete' 'ire*t - laor +o#r, $2!000
2.
eartment <
&'van*e' S,tem $1!40 14 $1!04
eartment &
eartment <
$%!000 21!000
$31!000 21!000
$%!000 21!000
$31!000 21!000
$2% er 'ire*t-laor +o#r
$1 er 'ire*t-laor +o#r
eartmental over+ea' rate,
<#'ete' over+ea' (/rom re>#irement 1)............................................... <#'ete' 'ire*t-laor +o#r,...................................... @re'etermine' over+ea' rate,...................................
@R6
Revi,e' ro'#*t *o,t,
ire*t material............................................................. ire*t laor.................................................................. Man#/a*t#rin over+ea' eartment &
&'van*e' S,tem $ 00 320
13 40 22 Q QQQQ $1!130
% $1!%00
&'van*e' S,tem $1!%00 1%0 $1!%0
Revi,e' ro'#*t ri*e,
Total *o,t..................................................................... Mar8#! 105 o/ *o,t.................................................... @ri*e ............................................................................
@R6
C6A6RTECB C6R@6R&TI6N Memoran'#m
ate
To'a
To
@re,i'ent! ColorTe*+ Cororation
9rom
I. M. St#'ent
S#:e*t
eartmental over+ea' rate,
Until now t+e *oman +a, #,e' a ,inle! lantwi'e over+ea' rate in *om#tin ro'#*t *o,t,. T+i, aroa*+ re,#lte' in a ro'#*t *o,t o/ $1!10 /or t+e a,i* ,,tem an' a *o,t o/ $1!40 /or t+e a'van*e' ,,tem. Un'er t+e *oman, ri*in oli* o/ a''in a 10 er*ent mar8#! t+i, iel'e' ri*e, o/ $1!30 /or t+e a,i* ,,tem an' $1!04 /or t+e a'van*e' ,,tem. 7+en 'eartmental over+ea' rate, are *om#te'! it i, aarent t+at t+e two ro'#*tion 'eartment, +ave ver 'i//erent *o,t ,tr#*t#re,. eartment & i, a relativel e;en,ive 'eartment to oerate! w+ile eartment < i, le,, *o,tl. It i, imortant to re*onie t+e 'i//erent rate, o/ *o,t in*#rren*e in t+e two 'eartment,! e*a#,e o#r two ro'#*t, re>#ire 'i//erent amo#nt, o/ time in t+e two 'eartment,. T+e a,i* ,,tem ,en', mo,t o/ it, time in eartment
!"#$%!& $! '() C&SE 3-1 (4 MINUTES) 1.
& :o or'er *o,tin ,,tem i, aroriate in an environment w+ere *o,t, *an e rea'il i'enti/ie' wit+ ,e*i/i* ro'#*t,! at*+e,! *ontra*t,! or ro:e*t,.
2.
T+e onl :o remainin in i'Co, 7or8-in-@ro*e,, Inventor on e*emer 31 i, RS114. T+e 'ollar val#e o/ RS114 i, *al*#late' a, /ollow,
RS114 alan*e! 11=30........................................................ e*emer a''ition, ire*t material #,e'................................................... @#r*+a,e' art,......................................................... ire*t laor................................................................. Man#/a*t#rin over+ea' (1!00 +o#r, $%.0)... 7or8-in-ro*e,, inventor! 12=31...................................... C Man#/a*t#rin over+ea' rate
=
=
3.
$20!000 $124!000 %!000 200!00 14!20
%!%0 $0%!%0
$4!00!000 00!000 +o#r, $%.0 )er +o#r
T+e 'ollar val#e o/ t+e laen, remainin in i'Co, /ini,+e'-oo', inventor on e*emer 31 i, $4!00! *al*#late' a, /ollow,
9ini,+e'-oo', inventor! 11=30............................................................. Unit, *omlete' in e*emer................................................................ Unit, availale /or ,ale............................................................................ Unit, ,+ie' in e*emer..................................................................... 9ini,+e'-oo', inventor! 12=31............................................................
@laen Unit, 1!400 1!000 34!400 21!000 13!400
C&SE 3-1 (C6NTINUE) Sin*e i'Co #,e, t+e 9I96 inventor met+o'! all #nit, remainin in /ini,+e'- oo', inventor were *omlete' in e*emer. Unit *o,t o/ laen, *omlete' in e*emer 7or8 in ro*e,, inventor! 11=30..................................... e*emer a''ition, ire*t material #,e'..................................................... @#r*+a,e' art,........................................................... ire*t laor................................................................... Man#/a*t#rin over+ea' (4!400 +o#r, $%.0)........ Total *o,t........................................................................... Unit *o,t D
total *o,t #nit, *om)lete'
D
$10!000 1!000
D
$34 er #nit
Oal#e o/ /ini,+e'-oo', inventor on 12=31 D
Unit *o,t
D
$34
D
$4!00
>#antit
13!400
$420!000 $ 3!000 10!00 43!200 33!000
0!000 $10!000
C&SE 3-2 (0 MINUTES) 1.
Man#/a*t#rer, #,e re'etermine' over+ea' rate, to allo*ate to ro'#*tion :o, t+e ro'#*tion *o,t, t+at are not 'ire*tl tra*eale to ,e*i/i* :o,. &, a re,#lt! manaement will +ave timel an' rea,onal a**#rate :o-*o,t in/ormation. @re'etermine' over+ea' rate, are ea, to al an' avoi' /l#*t#ation, in :o *o,t, *a#,e' *+ane, in ro'#*tion vol#me or over+ea' *o,t, t+ro#+o#t t+e ear.
2.
T+e man#/a*t#rin over+ea' alie' t+ro#+ Novemer 30 i, *al*#late' a, /ollow, Ma*+ine +o#r,
re'etermine' over+ea' rate D over+ea' alie' %3!000
3.
T+e man#/a*t#rin over+ea' alie' in e*emer i, *al*#late' a, /ollow, Ma*+ine +o#r,
re'etermine' over+ea' rate D over+ea' alie' !000
4.
$30 D $2!10!000
$30 D $10!000
Un'eralie' man#/a*t#rin over+ea' t+ro#+ e*emer 31 i, *al*#late' a, /ollow, &*t#al over+ea' ($2!200!000 F $12!000).................................................... &lie' over+ea' ($2!10!000 F $10!000)................................................. Un'eralie' over+ea'................................................................................
$2!32!000 (2!3%0!000) $ 22!000
C&SE 3-2 (C6NTINUE) .
T+e alan*e in t+e 9ini,+e'-Goo', Inventor a**o#nt on e*emer 31 i, *omri,e' onl o/ "o No. N11-013 an' i, *al*#late' a, /ollow, Novemer 30 alan*e /or "o No. N11-013............................................... e*emer 'ire*t material........................................................................... e*emer 'ire*t laor................................................................................ e*emer over+ea' (1!000 $30)............................................................ Total /ini,+e'-oo', inventor...........................................................
.
$110!000 !000 24!000 30!000 $1%2!000
6ti*omV, S*+e'#le o/ Co,t o/ Goo', Man#/a*t#re' /or t+e ear :#,t *omlete' i, *on,tr#*te' a, /ollow, OPTICOM, INC. SCHEDULE OF COST OF GOODS MANUFACTURED FOR THE YEAR ENDED DECEMBER 31
ire*t material Raw-material inventor! 1=1............................................ Raw-material #r*+a,e, ($1!30!000 F $1!000)......... Raw material availale /or #,e....................................... e'#*t In'ire*t material #,e' ($20!000 F $1!000)... Raw-material inventor 12=31.......................... Raw material #,e'.......................................................... ire*t laor ($1!0!000 F $10!000).................................. Man#/a*t#rin over+ea' In'ire*t material ($20!000 F $1!000)........................... In'ire*t laor ($0!000 F $0!000)................................ Utilitie, ($40!000 F $44!000).......................................... ere*iation ($%%0!000 F $%0!000)................................. Total a*t#al man#/a*t#rin over+ea'............................ e'#*t Un'eralie' over+ea'.................................... 6ver+ea' alie' to wor8 in ro*e,,............................... Total man#/a*t#rin *o,t,................................................. &'' 7or8-in-ro*e,, inventor! 1=1................................. S#total............................................................................... e'#*t 7or8-in-ro*e,, inventor! 12=31...................... Co,t o/ oo', man#/a*t#re'............................................. S#ortin *al*#lation, /ollow.
$ 210!000 2!12!000 $2!33!000 $2!000 1%0!000
43!000 $1!!000 1!0!000
$2!000 %0!000 34!000 40!000 2!32!000 22!000 $2!3%0!000 $!11!000 120!000 $!23!000 300!400 $!3%!00
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