Management Accounting,请给出解题思路和步骤,谢谢

1-Toby Co.maker of quality smoking pipes has experienced a steady growth in sales over the past five years. However, increased competition has led Toby(CEO)to believe that an aggressive advertising campaign will be necessary next year to maintain the company’s present growth. To prepare for next year’s advertising campaign, the company’s accountant has prepared and presented Toby with the following data for the current year.

Variable costs:

DIRECT LABOUR                                 8.00/PIPE

Direct materials                                 3.25/pipe

Variable overhead                               2.5/pipe

                                             13.75/pipe                                         

Fixed costs:

Manufacturing                                   25000

Selling                                          40000

Administrative                                   70000

                                               135000

Unit selling price (pipe)                             25

Tax rate                                         40%

At a sales level of 22000units, what is the maximum amount, which can be spent on advertising if an after-tax net income of 60000 is desired?

Use the following data to answer questions 2,3,4,5,6,7

Toby Company had provide the following data, concerning its product Y

Selling price=15 per unit, Direct labour=25 per hour, Raw material cost=1.5 per kilogram, Factory overhead=3000/year, Sales commission=10% of sales revenue, Fixed selling&administrative expenses=26000/year, Sales volume=10000 units/year, Investment require to product Y+150000, Required rate of return=10%,, A worker can product 10 units of Y per hour, One unit of Y uses 2 kilogram of raw material, There are no beginning and ending inventories

2-what is the unit contribution margin?

3-what is the break-even point in units?

4-what is the net profit?

5-How many units of product Y should be sold to produce profit of$70000?

6-what should the selling price be if product Y is to earn the required rate of return?

7-what should the selling price, based on a mark-up of 60% on full production cost be?

8-ABC, company expects a contribution of its pattern of accounts receivable collections

10% in the month of sales, 60% in the next month, 30% in the following month

Actual credit sales were 240000 for May and 190000 for June. If July credit sales are budgeted at $170000, compute the total budgeted July cash collections?

9-Telephone expenses were$5000 when sales volume was$2000000. When sales volume was$6000000,telephone expenses were$9000. What telephone expenses are expected when sales volume is$4000000?

10-If variable costs are 40% of sales, break-even point is 30000 units and the selling price of the product is $15 per unit, what is the total fixed cost within the relevant range?

11-The following relationships pertain to a year’s budgeted activity for ABC Company:

Direct labour hours       300000           400000

Total maintenance cost    129000            154000

The budgeted variable cost rate is?

12-ABC Corporation’s production cost for a single Frisbee are

Direct material  $0.20   Direct labour   $0.40

Variable factory overhead $0.30,    Fixed factory overhead   $0.15

ABC’S prime costs and conversion costs are (respectively)?

13-The Pep corporation provides you with the following miscellaneous information contained in their financial statements for the year ended 1997.

Direct material used=$80000, Gross margin=$50000, Contribution margin=$62500, Direct labour=$64500, Sales=250000, Variable manufacturing overhead=$30000

There were no beginning or ending inventories

Fixed manufacturing overhead is?

Use the data below to answer questions 14, 15

Selected information from the master budget of a company is as follows

Sales(unit selling price=$10)                  $20000

Direct material                             $4000

Direct labour                              $5000

Variable factory overhead                    $1000

Fixed factory overhead                      $3000

Variable selling& administrative               $2000

Fixed selling &administrative                 $7000

Actual sales for the period were 1800 units at $10 each, and the company reported a loss of $1000

14-The estimated unit contribution margin is?

15-The flexible budget for the company may be expressed as?

[此贴子已经被作者于2008-3-21 7:37:49编辑过]