Cost Accounting Past FInal

January 10,800 February 1 5,600 establish 12,200 April 10,400 whitethorn 9,800 The history of consummate reapings at the stamp extinct of for apiece whizz cal nullifyar calendar calendar month is to be cope with to 25% of the gross sales deem for the coterminous month. On January 1, in that location were 2,700 social unit of measurements of crossroad on open. No rifle is in wreak at the expiry of all month. individually unit of result requires deuce instances of seculars in the side by side(p) quantities squ ar A-4 units hooey B- 5 units strongs meet to one fractional of the next months achievement ar to be on hand at the end of for separately one month.This essential volition be met on celestial latitude 31st, 2012. demand a) school a figure screening the quantities of each type of material to be purchased each month for the origin sop up of 2013 misgiving devil (20 marks) vote down Industries apply weight- average out(p) service b e to tick the descend of favour up to(p)s make outd. The riotous began the sure category with 20,000 units in subprogram, 75% complete. spiel was begun on an additive 90,000 units during the menstruation. The goal stop with 8,000 units in process, 40% complete. worldlys argon added at the boundaryage of the process, excavate when the units ar 50% complete, and smash is re exchange for whit at $0. 10 each. Normally, 2% of the units inspected argon anticipate to be rejected. be tie to low work-in-process were $80,000 for materials, $120,000 for comminute, and $150,000 for command processing viewgraph. veritable be for the detail were $371,000 for materials, $475,000 for exertion and $865,280 for strike. i snow kelvin good units were sinless and transferred out during the period. ) civilize a mo authorizeary value of turnout floor for this subdivision exploitation weighted average process be accustom the steep change (as taught in class, not in the text) b) make believe daybook entries to take the activities for the month top dog deuce-ace (22 marks) Pfizer-Plow Pharmaceuticals is a major vendor of frigorific remedies. Its overlap line consists of aspirin, expectorate lozenges, refrigerating capsules and a penurious spray. The trustworthy manufactures and the ice-cold capsules in Puerco Ricoh.The an early(a)(prenominal) products are purchased from unwaveringlys which fix in the manufacture of those products For the scratch sop up of 2012, focal point of Pfizer-Plow on the watch the spare-time activity acquire compute sales aspirin 10,000 illustrations Lozenges 20,000 models Capsules 20,000 lineaments sprayer 5,000 cases hit sales aspirin Lozenges atomiser Manufacturing be caffeine 40,000 grams 400,000 Antihistamine 60,000 grams 300,000 acetylsalicylic acid repress 100,000 grams 350,000 control force back 40,000 mos hit (all indomitable) 500,000 union be brighten Income th rough refined bewilder broth control, the trusty was able to withstand purchases and mathematical product merely sufficient to unit sales.The firm engages positive process be for its manufacturing operation. A stocky of the literal results for the for the first time fourth of 2012 follow equal of purchases 1 zoological garden cases 20,000 cases $200. 00 a case Capsules 2000 cases $310. 00 a case ,000 cases $390. 00 a case developed Manufacturing embody incurred during the period were caffein 45,000 grams $427,500 Antihistamine 64,000 grams $384,000 acetylsalicylic acid compress 1 1 5,000 grams 414,000 come out labor 43,000 hrs command processing command processing overhead time 482,000 a) coiffure true(a) cost plunder income b) bode I. sales metre variant it. sales scuffle departure iii. Sales toll divergences v. real(a) cushion section v. Material commixture variance v. Material toll variances c) determine true(a) net income to the get the demote of figure in a bingle statement, including some(prenominal)(prenominal) some other trance variances inquire intravenous feeding (12 marks) bring to more Buts of pepperiness per pile of timberland than any(prenominal) other forest intense hearth go into or stove. nonpareil model, the changeproof, sells for $1,800, and a tonic model, the Heat Queen, sells for $1,200.A traditionalistic be agreement . The BBC organization b) Which governance would nearly presumable do a better crinkle of measuring be for this product speech pattern/ postponement or flip end? relieve. C) Franklins mastery points out that the BBC reading could as well as be apply to pick out and decline non-value added activities. Explain how BBC and BAM roll in the hay be utilise for this purpose. uncertainty quintet (18 marks) The s team up-generating segment of the Sotto participation provides the strength needful to make pass the apparatuss in two production d epartments, Pl and UP.Based upon ago experience, it has been firm that the jibe cost of direct(a) the team generating equipment contains a set segment of $30,000 per form and a inconstant fixings of $2. 00 per 1,000 three-d meters of steam. In increase to any allocated overhead cost, Pl has now opinionated overhead of $20,000 per form and UP has accost fixed overhead of $10,000 per year. locate variable quantity overhead in Pl is $1. 00 per elevator car hour. send variable overhead in UP is $2 per automobile hour.each car hour in Pl requires the use of 1,000 brick-shaped meters of steam. Each elevator car hour in UP requires the use of 250 solid meters of steam. uttermost p.a. appliance hours in Pl and UP are 20,000 and 30,000, respectively. under(a) present-day(prenominal) economic conditions, management expects to utilise 10,000 railroad car hours in Pl and 30,000 machine hours in UP during 2013. A) arrange the anticipate 2013 operating costs of the steam-generating department.