Merhaba vampirler,
Benden size Cost Accounting'den bir kıyak daha.
Variance Analysis and Management by Exception'dan sonrası bizi ilgilendirmez. (56. slayt oluyor bu.)
Sınavda başarılar herkese...
1st Quarter
|
2nd Quarter
|
3rd Quarter
|
4rd Quarter
|
Total
|
|
Units
to be produced
|
8000
|
6500
|
7000
|
7500
|
29000
|
Direct
labor hour per unit
|
0,35
|
0,35
|
0,35
|
0,35
|
0,35
|
Required
direct labor hour
|
2800
|
2275
|
2450
|
2625
|
10150
|
Guranteed
labor hours
|
2600
|
2600
|
2600
|
2600
|
|
Labor
hours
|
2600
|
2600
|
2600
|
2600
|
|
Hourly
wage rate for guranteed labor hours
|
12$
|
12$
|
12$
|
12$
|
|
Labor
hours paid
|
31200
|
31200
|
31200
|
31200
|
|
Total
overtime
|
200
|
0
|
0
|
25
|
|
Hourly
wage rate for excess
|
18$*
|
18$
|
18$
|
18$
|
|
Total
overtime paid
|
3600
|
0
|
0
|
450
|
|
Total
direct labor cost
|
34800
|
31200
|
31200
|
31650
|
128850
|
1st Quarter
|
2nd Quarter
|
3rd Quarter
|
4rd Quarter
|
Total
|
|
Budgeted
direct labor-hours
|
8000
|
8200
|
8500
|
7800
|
32500
|
Variable
MOH rate
|
3,25$
|
3,25$
|
3,25$
|
3,25$
|
3,25$
|
Variable
MOH costs
|
26000
|
26650
|
27625
|
25350
|
105625
|
Fixed
MOH costs
|
48000
|
48000
|
48000
|
48000
|
192000
|
Total
MOH costs
|
74000
|
74650
|
75625
|
73350
|
297625
|
Less:
Non-cash Costs
|
16000
|
16000
|
16000
|
16000
|
64000
|
Cash
disbursements for MOH
|
58000
|
58650
|
59625
|
57350
|
233625
|
1st Quarter
|
2nd Quarter
|
3rd Quarter
|
4th Quarter
|
Total
|
|
Budgeted unit sales
|
15000
|
16000
|
14000
|
13000
|
58000
|
Fixed S&A Rate
|
2,5
|
2,5
|
2,5
|
2,5
|
2,5
|
Variable Expenses
|
37500
|
40000
|
35000
|
32500
|
145000
|
Fixed S&A
Expenses
|
63000
|
63000
|
63000
|
63000
|
252000
|
Insurance Expense
|
5000
|
0
|
5000
|
0
|
10000
|
Property Tax Expense
|
0
|
8000
|
0
|
0
|
8000
|
Total S&A
Expenses
|
105500
|
111000
|
103000
|
95500
|
415000
|
Less: Non-cash
expenses
|
20000
|
20000
|
20000
|
20000
|
80000
|
Cash paid for S&A
Expenses
|
85500
|
91000
|
83000
|
75500
|
335000
|