逢 甲 大 學 9 5 學 年 度 碩 士 班 招 生 考 試 試 題
科目
成本及管理會計
適用
系所
會計學系
※請務必在答案卷作答區內作答。
時間
共
4
100 分鐘
頁第
1
頁
一、選擇題 30%
1. South River Chemical manufactures a product called Zbek. Direct materials are
added at the beginning of the process, and conversion activity occurs uniformly
throughout production. The beginning work-in-process inventory is 60% complete
with respect to conversion; the ending work-in-process inventory is 20% complete.
The following data pertain to May:
Units
Work in process, May 1 ---------------------15,000
Units started during May -------------------60,000
Unit completed and transferred out ---------68,000
Work in process, May 31 ---------------------7,000
Direct
Conversion
Materials
Cost
Total
Cost：
Work in process, May 1
$ 41,250
$ 16,500
$ 24,750
Cost incurred during May 234,630
72,000
162,630
$ 88,500 $ 187,380
Total
$ 275,880
(1) Using the weighted-average method of process costing, the equivalent units of
direct materials total:
A. 68,000
B. 69,400
C. 74,000
D. 75,000
(2) Using the weighted-average method of process costing, the equivalent units of
conversion activity total:
A. 60,400
B. 68,000
C. 69,400
D. 74,000
(3) Using the weighted-average method of process costing, the cost per unit of
direct materials is:
A. $1.17
B. $1.18
C. $1.20
D. $1.28
(4) Using the weighted-average method of process costing, the cost per unit of
conversion activity is:
A. $2.50
B. $2.53
C. $2.70
D. $2.76
共
4
頁第
2
頁
(5) Using the weighted-average method of process costing, the cost of goods
completed and transferred during May is:
A. $249,560
B. $250,240
C. $258,400
D. $263,840
(6) Using the weighted-average method of process costing, the total costs
remaining in work in process on May 31 are:
A. $0
B. $12,040
C. $17,480
D. $25,640
2. Yang Manufacturing, which uses the high-low method, makes a product called Yin.
The company incurs three different cost types (A, B, and C) and has a relevant
range of operation between 2,500 units and 10,000 units per month. Per-unit costs
at two different activity levels for each cost type are presented below.
(7)
(8)
(9)
(10)
Type A
Type B Type C Total
5,000 units
$4
$9
$4
$17
7,500 units
$4
$6
$3
$13
The cost types shown above are identified by behavior as:
Type A
Type B
Type C
A. Fixed
Variable
Semivariable
B. Fixed
Semivariable
Variable
C. Variable
Semivariable
Fixed
D. Variable
Fixed
Semivariable
If Yang Produces 10,000 units, the total cost would be:
A. $90,000
B. $100,000
C. $110,000
D. $125,000
The cost formula that expresses the behavior of Yang’s total costs is:
A. Y = $60,000 + $5X
B. Y = $20,000 + $13X
C. Y = $40,000 + $9X
D. Y = $45,000 + $4X
In regression analysis, the variable that is being predicted is known as the:
A. dependent variable
B. independent variable
C. explanatory variable
D. interdependent variable
共
4
頁第
3
頁
二、20%
Rapid City Radiology, Inc. manufactures chemicals used in radiological
imaging systems. The controller has established the following activity cost pools
and cost drivers.
Activity
cost pool
Budgeted
Overhead
Cost
Machine setups
$1,000,000
Material handling
300,000
Hazardous waste
Control
100,000
Quality contro
l300,000
Other overhead costs
800,000
Total
$2,500,000
Cost Driver
Number of setups
Weight of raw material
Weight of hazardous
chemicals used
Number of inspections
Machine hours
Budgeted
Level for
Cost Driver
Pool Rate
250
75,000 lb.
$4,000 per setup
$4 per pound
10,000 lb.
2,000
40,000
$10 per pound
$150 per inspection
$20 per machine hour
An order for 1,000 boxes of radiological development chemicals has the following
production requirements.
Machine setups -----------------------------------------------6 setups
Raw material -------------------------------------------------9,000 pounds
Hazardous materials ------------------------------------------2,100 pounds
Inspections --------------------------------------------------8 inspections
Machine hours ------------------------------------------------550 machine hours
Required:
1. Compute the total overhead that should be assigned to the development-chemical
order.
2. What is the overhead cost per box of chemicals?
3. Suppose Rapid City Radiology, Inc. were to use a single predetermined overhead
rate based on machine hours. Compute the rate per hour.
4. Under the approach in requirement (3), how much overhead would be assigned to
the development-chemical order?
a. In total.
b. Per box of chemicals.
三、20%
Taipei division of AAA Company, operating at capacity, has been asked by
Taichung division to supply it with product #MA-1. Taipei division sells this part
to its regular customers for $7.50 each. Taichung division, which is operating at
50% capacity, is willing to pay $5 each for product #MA-1. It will put #MA-1 in to
its product M65. Taipei has a $4.25 variable cost of product #MA-1. The cost of
M65 produced by Taichung division follows:
Purchased parts—outside vendors
$22.50
Product #MA-1
5.00
Other variable costs
14.00
Fixed overhead and administration
8.00
Total
$49.50
Taichung division believes that to lower the transfer price is necessary to
get the job. The AAA Company uses ROI and dollar profits to measure divisional and
division manager performance.
共
4
頁第
4
頁
Required:
1. If you were Taipei division’s controller, would you recommend that your
division supply product #MA-1 to Taichung division? Why or why not? (Ignore any
income tax issues)
2. Is it to the short run economic advantage of AAA company that Taipei division
to supply Taichung division with product #MA-1 at $5 each? Why or why not?
(Ignore any income tax issues)
四、30%
BBB Company, manufactures diskettes. The CFO has provided you with the
followinf budgeted standards for the month of February, 2006:
Average selling price per diskette
$4.00
Total direct material cost per diskette
$0.85
Direct manufacturing labor
Direct manufacturing labor cost per hour
$15.00
Average labor productivity rate(diskettes
300
per hour)
Direct marketing cost per unit
$0.30
Fixed overhead
$900,000
Sales of 1,500,000 units are budgeted for February. Actual February results
are as follows:
●Unit sales totaled 80% of plan
●actual average selling price declined to $3.70
●productivity dropped to 250 diskettes per hour
●actual direct manufacturing labor cost is $15 per hour
●actual total direct material cost per unit dropped to $0.80
●Actual direct marketing costs were $0.30 per unit
●fixed costs were $30,000 below plan
Required:
1. Static-budget and actual operating income
2. Total static-budget variance
3. Flexible-budget operating income
4. Total flexible-budget variance
5. Total sales-volume variance
6. Total static-budget variance
7. Price and efficiency variances for direct manufacturing labor
8. Flexible-budget variance for direct manufacturing labor