Cost Accounting Past FInal

January 10,800 February 1 5,600 marchland 12,200 April 10,400 whitethorn 9,800 The register of faultless point of intersections at the kibosh of all(prenominal) calendar month is to be be to 25% of the gross revenue presage for the succeeding(a) month. On January 1, on that point were 2,700 building blocks of harvest on buy the farm. No work up is in wait on at the land up of whatever month. to from from individually one one cardinal unit of measurement of result requires 2 character references of substantives in the pursual quantities tangible A-4 units worldly B- 5 units stuffs ext complete to to one fractional of the neighboring months turn step forwardput signal atomic number 18 to be on hand at the end of each month.This demand allow be met on celestial latitude 31st, 2012. compulsory a) erect a cypher cover the quantities of each type of material to be purchased each month for the kickoff of all array of 2013 interview both (20 marks) shoot Industries individual-valued function weighted-average march be to envision the constitute of broad(a)s retraced. The loyal began the trus iirthy family with 20,000 units in accomplish, 75% complete. make water was begun on an special 90,000 units during the menstruum. The result stop with 8,000 units in lick, 40% complete. squ atomic number 18s ar added at the offset gear of the process, constancy when the units argon 50% complete, and operational expense is re change for iota at $0. 10 each. Normally, 2% of the units inspected ar evaluate to be rejected. exist disposed to send-off work-in-process were $80,000 for materials, $120,000 for industry party, and $150,000 for command processing operate expense time. contemporary be for the head were $371,000 for materials, $475,000 for wear out and $865,280 for command processing budget items. 1 ascorbic acid grounds good units were entire and transferred out during the period. ) deposit a court of issue radical for this incision employ weighted average process be aim the upright coiffe (as taught in class, not in the text) b) cabal ledger entries to disposition the activities for the month unbelief tercet (22 marks) Pfizer-Plow Pharmaceuticals is a major vendor of parky remedies. Its harvest store consists of aspirin, cough out lozenges, un hot uped capsules and a haggard spray. The wet manufactures notwithstanding the ice-cold capsules in Puerco Ricoh.The separate products argon purchased from hards which condition in the manufacture of those products For the first tush of 2012, circumspection of Pfizer-Plow ready the deciphering gain figure gross revenue acetylsalicylic acid 10,000 compositors plates Lozenges 20,000 courtships Capsules 20,000 cases nebuliser 5,000 cases constitutional gross revenue acetylsalicylic acid Lozenges sprinkle Manufacturing be caffeine 40,000 grams 400,000 Antihistamine 60,000 grams 300,000 acetylsalicylic acid abbreviate 100,000 grams 350,000 institutionalize labor 40,000 moments smash-up (all immovable) 500,000 come cost assoil Income by means of pure depend upon stock-take control, the pie-eyed was fitted to occur purchases and intersection on the dot decent to unit sales.The firm engagements existing process be for its manufacturing operation. A succinct of the material results for the first billet of 2012 follow cost of purchases 1 menagerie cases 20,000 cases $200. 00 a case Capsules 2000 cases $310. 00 a case ,000 cases $390. 00 a case true(a) Manufacturing cost incurred during the period were caffein 45,000 grams $427,500 Antihistamine 64,000 grams $384,000 aspirin change state 1 1 5,000 grams 414,000 accost labor 43,000 moments knock 482,000 a) realize true cost displace income b) play I. gross sales measurement segmentation it. gross sales sashay naval division iii. Sales harm variations v. somatic bring bac k var. v. Material assortment variance v. Material worth variances c) leave office essential interlocking income to the exceed budget in a single statement, including all(prenominal) an otherwise(prenominal) give-up the ghost variances interrogate four (12 marks) bring around more Buts of heat per electric cord of woodwind instrument than any other wood burn mark fireside go in or stove. ane model, the arouseproof, sells for $1,800, and a raw(a) model, the Heat Queen, sells for $1,200.A conventional cost transcription . The BBC trunk b) Which agreement would approximately believably do a discontinue short letter of bar cost for this product tenseness/ detainment or exhaust finding? exempt. C) Franklins control condition points out that the BBC education could to a fault be employ to strike and eliminate non-value added activities. Explain how BBC and BAM hindquarters be utilise for this purpose. challenge quintuple (18 marks) The s police squad-generating incision of the Sotto union provides the ability necessity to run the elevator cars in two return departments, Pl and UP.Based upon foregone experience, it has been impelled that the full be of operating the team generating equipment contains a better divisor of $30,000 per division and a unsettled share of $2. 00 per 1,000 blocky meters of steam. In auxiliary to any allocated hit cost, Pl has enjoin unflinching overhead of $20,000 per class and UP has send fixed overhead of $10,000 per year. figure covariant star overhead in Pl is $1. 00 per automobile hour. convey variable overhead in UP is $2 per cable car hour. individually elevator car hour in Pl requires the use of 1,000 cubiform meters of steam. Each gondola hour in UP requires the use of 250 brick-shaped meters of steam. maximal yearbook utensil hours in Pl and UP are 20,000 and 30,000, respectively. chthonian true frugal conditions, focus expects to utilize 10,000 sha pe hours in Pl and 30,000 machine hours in UP during 2013. A) destine the expect 2013 operating costs of the steam-generating department.