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Notes - Ch. 5
Notes - Ch. 5 ACCY 2002 - Intro to Managerial Accounting
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ACCY 2002 - Intro to Managerial Accounting
Rachael Han
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This 27 page Class Notes was uploaded by Rachael Han on Tuesday February 17, 2015. The Class Notes belongs to ACCY 2002 - Intro to Managerial Accounting at George Washington University taught by Linsley in Spring2015. Since its upload, it has received 496 views. For similar materials see Intro to Managerial Accounting in Accounting at George Washington University.
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Date Created: 02/17/15
Accy 2002 01272015 Chapter 1 Managerial Accounting An Overview Financial Accounting concerned with reporting financial info to external parties like stockholders creditors and regulators Managerial Accounting concerned with providing info to managers for use within the org 0 Emphasizes decisions affecting the future relevance timeliness segment reports not follow GAAPIFRS not mandatory Planning establishing goals budgets and how to achieve them 0 Budget detailed plan for future usually expressed in formal quantitative terms Controlling gathering feedback to ensure that plan is being properly executed or modified as circumstances change 0 Performance report compares budget data to actual data to identifyleam from excellent performance and identifyeliminate sources of unsatisfactory performance Decision Making selecting a course of action from competing alternatives Strategy game plan that enables a company to attract customers by distinguishing itself from competitors focal point of strategy should be its target customers 0 Customer value propositions reasons for customers to choose it over a competitor Entemrise risk management process used by company to identify risk and develop responses to them that enables it to be reasonably assured of meeting its goals Value chain consists of major business functions that add value to productsservices Constraint anything that prevents you from getting more of what you want 0 Theory of Constraints based on insight that effectively managing the constraint is a key to success Chapter 2 Managerial Accounting and Cost Concepts Purpse at lI stt Glassifisatien East Glassi eaticns Preparing external financial F39raduct casts in39iaentdriaIJle Predicting ccst Idenayier in response te changes in actiyity assigning casts tcn cest culejects eg departments er arcducts Indirect cest sannct Iae easily traced ly lalsing decisions statements Direct materials Directlaljer Manufacturing cyerhead F eried sests expensede Henmanufacturing casts Selling casts t Administratiye casts ifarialue cast prenertienal tc actiyity FlitEd eest feenstant in tatal ldised cest has variable and fitted elen tents39l Direct cast can be easily traced Differential sest differs between alternatiyesj Sunk cast past cast net affected by a decisienj ngertunity eest ffdrgene benefit Manufacturing Costs Direct materials materials that become an integral part of the finished product and whose costs can be conveniently traced to the finished product 0 Ex seats that Airbus purchases from subcontractors the electric motor Panasonic uses in its DVD players Indirect Materials small items of materials such as gluenails that may be an integral part of a finished product but whose costs cannot be easilyconveniently traced to it 0 Ex materials like solder and glue used to assemble a product 0 Direct Labor labor costs that can be easily physically and conveniently traced to individual units of products 0 EX assemblyline workers carpenters at home builder business electricians who install equipment on aircraft 0 Indirect Labor labor costs that cannot be physically traced to particular products or only be traced at great cost and inconvenience O EX janitors supervisors materials handlers night security guards 0 Manufacturing Overhead includes all manufacturing costs except direct materials and direct labor includes items like indirect materials indirect labor maintenancerepairs on production equipment heatlight property taXes depreciation and insurance on facilities I Nonmanufacturing costs 1 selling costs 2 administrative costs 0 Selling costs all costs incurred to secure customer orders and get the finished product to the customer I EX advertising shipping sales travel sales commissions sales salaries and costs of finished goods warehouses 0 Administrative costs costs associated w general management of org SGampA costs I EX eXecutive compensation general accounting secretarial public relations Product Costs vs Period Costs 0 Product costs all costs involved in acquiring or making a product COGS O EX direct materials direct labor and manufacturing overhead 0 Period Costs all other costs SGampA costs 0 Prime Cost direct materials cost direct labor cost 0 Conversion cost direct labor cost manufacturing overhead cost 0 bc these costs are incurred to convert materials into the finished product Cost Classi cations for Predicting Cost Behavior 0 Cost Behavior how a cost reacts to changes in the level of activity 0 Variable cost direct proportion to changes in the level of activity 0 EX COGS direct materials direct labor variable elements of manufacturing overhead indirect materials supplies power and variable elements of SGampA costs like commissions and shipping costs I Activity base measure of whatever causes the incurrence of a VC D EX direct laborhours machinehours units produced and sold number of miles driven by salespersons number of pounds of laundry cleaned by a hotel number of bed occupied in hospital 0 TVC changes but TCunit remains constant I FiXed cost remains constant in total regardless of changes in the level of activity 0 EX straightline depreciation insurance property taXes rent supervisory and administrative salaries and advertising 0 Committed fiXed costs organizational investments with a multiyear planning horizon that can t be significantly reduced even for short periods of time wo making fundamental changes I EX investments in facilitiesequipment real estate taxes insurance expenses salaries of top management 0 Discretionary fixed costs Managed fixed costs arise from annual decisions by management to spend on certain fixed cost items I Ex advertising research public relations internships for students Relevant range range of activity within which the assumption that cost behavior is strictly linear is reasonably valid Mixed cost both VC and FC elements 302000 3 20000 3 H V V Slepe Variable 0001 per unit 0f activity a 20000 m 23000 Variable l 0 20000 003 3 element 25000 9 395 i p a Fixed 3 Intercept T0tal fixed cost gt Boat element 0 0 000 1000 0 Number of railing parties 0 Y a bX I Total mixed cost total fixed cost variable cost per unitlevel of activity Highlow method l r 7 quot fuel 01 le high iul iJr ila39 level 605111 the leequot airliii39ilai level q39a39 lflifll LlLmfn l 7 quot 7 z 7 I quot 37 Jr j High activity level Lew aulmi level 0 Fixed cost TC VC TC VChighactivity level units r 11 Traditional and Contribution Format Income Statements Trezlitinel Femat Sentrilzuu en FEII TFiElt Salee 12000 Salee 12000 that rl 93310 eelzlquot 0000 lEerie hie eapeneee Emcee margin 0000 30th 90305 BIZId 00 Selling and adminie a ae eapeneee 1liar39ialale aelllng ELLE Selling 3100 1aquot39arieEa adminiawati39ae iiiIII 1000 Adminietja ae 1000 5000 lentjitLrtien margin 5000 Net cper a ting ineer ne 0 1000 Flared Eapenaeai Fixed selling 253 Fixed adminieu a ve 1501 0000 Net epem ng inezur e 1000 Cost Classi cations for Assigning Costs to Cost Objects Cost Object anything for which cost data is desired products customers jobs etc Direct Cost cost easilyconveniently traced to a specified cost object 0 Ex if Reebok is assigning costs to its various sales offices salary of sales manager in Paris office would be a direct cost of that office Indirect Cost cost that cannot be easilyconveniently traced to a specified cost object 0 Ex Campbell factory manager s salary is indirect cost of a particular variety like chicken noodle soup bc salary is incurred for entire factory not particular product BUT factory manager s salary would be a direct cost of the manufacturing division Cost Classi cations for Decision Making Differential cost difference in costs between any two alternatives Differential revenue difference in revenues between any two alternatives 0 Also know as an incremental cost although this should only refer to an increase in cost from one alternative to another decreases decremental costs 0 Can be either fixed or variable 0 Opportunity cost potential benefit given up when one alternative is selected over another 0 Sunk cost cost already been incurred and cannot be changed by any currentfuture decision Chapter 3 CostVolumeProfit Relationships Costvolumeprofit CVP analysis focus on how profits are affected by 5 factors 0 Selling prices sales volume unit variable costs total fixed costs mix of products sold Assumptions 0 Selling price is constant costs are linear and accurately divided into variablefixed elements in multiproduct companies the sales mix is constant and inventories do not change of units produced of units sold CVP Analysis 0 Breakeven point level of sales at which profit is O 0 Profit Sales Variable expenses Fixed expenses P X Q V X Q Fixed expenses 0 Sales Selling price per unit x Quantity sold P x Q 0 Variable expenses Variable expenses per unit x Quantity sold V x Q 0 Unit CM Selling price per unit Variable expenses per unit P V 0 Profit Unit CM x Q Fixed Expenses 0 CM Ratio Contribution margin Sales Sales Variable expenses Sales 0 Change in contribution margin CM ratio x Change in sales 0 Profit CM ratio x Sales Fixed expenses 0 Variable expense ratio Variable expenses Sales 0 CM Ratio l Variable expense ratio Target Pro t and BreakEven Analysis 0 If trying to find break even point set target profit to 0 Eguation Method 0 Profit Unit CM x Q Fixed Expense CM ratio x Sales Fixed Expenses Formula Method 0 Unit sales to attain target profit Target profit fixed expenses Unit CM 0 Dollar sales to attain target profit Target profit fixed expenses CM ratio Margin of Safety excess of budgetedactual sales dollars over the breakeven volume of sales dollars amount by which sales can drop before losses are incurred 0 Margin of safety in dollars Total actual sales Breakeven sales 0 Margin of safety percentage margin of safety in dollars total actual sales in dollars Operating leverage measure of how sensitive net operating income is to a given percentage change in dollar sales acts as a multiplier if operating leverage is high small percentage inc in sales can product a much larger percentage inc in NI 0 Degree of operating leverage Contribution margin net operating income 0 change in N1 Degree of operating leverage X change in sales Sales MiX relative proportions in which a company s products are sold Chapter 4 J obOrder Costing Absorption costing all manufacturing costs both fixedvariable are assigned to units of product J oborder costing used in situations where many diff products are produced each period Direct MaterialsLabor Cost 0 Direct labor labor charges easily traced to a particular job Predetermined Overhead Rate 0 POHR Total manufacturing overhead cost total amount of allocation base 0 Y a bX 0 Est total manufacturing OH Cost est total fixed manufacturing OH est variable manufacturing OH cost per unit of allocation baseest total amount allocation base 0 Overhead applied to specific job POHR X amount of allocation base incurred in job J obOrder Costing The Flow of Costs 1311 K r r n 93 quot 39 r Helenee E1eet Raw materials purchases urnn Haw Heterlnle inventory 11 3 lreet materials I need In prudmtlnn lrectleher 3 WeiIL In Pmlmnterr I1 Ii 3 E F mdmt ma a rl E EquotE FquotI lemfaemrhg Alaunnynmmr nnmrunquotm ueale emulated East at Emanuele a quot a evenneed Mlnm tumj f henrne Statement l 1 a Fhlehed Gentle ln u nnteryr GEE t G Enid 3 e f ends 3911 hm39mmquot39quotquotquotquotquotquotquotT 3393 3E Selling and E E E swung and 77 at I I E m nletrethne an a edmlnletmtme EmmrmIns Sr 1 i 5 tr r 1 I I I I I I g i I I I I I I I I I II E 0 Raw Materials any materials that go into final product 0 Work in Process units of product only partially complete and will require further work before they re ready for sale to the customer 0 Finished goods completed units of product that haven t yet been sold to customers 0 Cost of goods manufactured manufacturing costs associated with goods that were finished during the period Underapplied 0r Overapplied Overhead 0 Total manufacturing overhead applied POHR X actual total amount of allocation base I UnderOverapplied overhead total actual OH cost total applied OH cost Prepare an Income Statement 0 Direct Method 0 Unadjusted COGS units X unit product cost Underapplied overhead COGS 0 Indirect Method 0 Cost of Goods Manufactured Total manufacturing cost BI E1 0 COGS BI Cost of Goods Manufactured E1 0 Income Statement 0 Sales 0 COGS I Gross Margin I SGampA Expenses D Net Operating Income Terms 0 Direct material costs material costs that can be traced to finished product 0 Direct labor costs labor costs that can be physicallyconveniently traced to individual units of products 0 Manufacturing overheard costs all manufacturing costs except direct materials and direct labor 0 Ex indirect materials indirect labor maintenancerepairs on production equipment heatlight property taxes depreciation and insurance on facilities 0 Product costs direct materialslabor and manufacturing overhead 0 Period costs Selling amp Administrative Expenses 0 Variable costs costs that change as the level of activity changes 0 Fixed costs costs that don t change as the level of activity changes 0 Fixed committed costs long term cannot be significantly reduced in the short term I Ex depreciation on Buildings and equipment real estate taxes 0 Fixed discretionary costs may be altered in the short term by current decisions I EX advertising RampD 0 Sunk costs cost already been incurred and cannot be changed by any decision made now or in future 0 Opportunity costs potential benefit given up when one alternative is selected over another 0 Direct cost costs that can be traced to a costobject 0 Indirect cost all other costs 0 Contribution margin amount remaining from sales revenues after variables eXpenses deducted 0 Differential costs and revenues difference in costsrevenues between any 2 alternatives 0 Unit contribution margin selling price per unit after variable price per unit deducted 0 Contribution margin ratio percentage of sales made up of the contribution margin 0 WIP Account Work In Progress Account are between raw materials and finished goods 0 Beginning Cost Inventory costs of manufacturing left over from last period 0 Manufacturing cost costs you ve incurred this period DL DM OH 0 Cost of goods manufactured costs of ones completed this period Problem 320 1 CM Ratio 30 The break even point is Unit sae5 Fixed expenses to break 9V9 Unit contribution margin m 15000 units 6 per unit Dollar sales Fixed expenses to break even CM ratio 909 0000 300000 in sales 2 Incremental contribution margin 70000 increased sales X 30 CM ratio 21000 Less increased fixed costs Increased advertising cost 8000 Increase in monthly net operating income 13000 Since the company presently has a loss of 9000 per month if the changes are adopted the loss will turn into a profit of 4000 per month 3 Sales 27000 units x 18 per unit 486000 Variable eXpenses 27000 units X 14 per unit 378000 Contribution margin 108000 Fixed eXpenses 90000 35000 125000 Net operating loss 17000 Unit sales to attain Target pro t Fixed expenses target pre t CM per unit 4500 90000 540 per unit 17500 units 600 060 540 a The new CM ratio would be Per Unit Percentage Sales 20 100 Variable expenses 7 35 Contribution margin 13 265 The new break even point would be Unit sales M to break eVen Unit contribution margin 20839000 16000 units 13 per unit Dollar sales Fixed expenses to break even CM ratio 203000 320000 in sales 065 Comparative income statements follow Not Automated Automated Per Per Total Unit Total Unit 40000 Sales 20000 units 400000 20 100 0 20 100 14000 Variable eXpenses 280000 14 E Q 7 35 Contribution margin 120000 g z 260000 13 65 20800 Fixed expenses 90000 0 Net operating income 30000 52000 c The proposed changes would increase the company s fixed costs and its break even point However the changes would also increase the company s CM ratio from 30 to 65 The higher CM ratio means that once the break even point is reached profits will increase more rapidly than at present If 20000 units are sold next month for example the higher CM ratio will generate 22000 more in profits than if no changes are made If more than 16857 units are sold the proposed plan will yield the greatest profit if less than 16857 units are sold the present plan will yield the greatest profit or the least loss 322 1 Fmduct Einks Mirmrs Vanities Texts Percentage at tetal sales 32 40 20 100 Salesquot 100000 100 200000 100 140000 100 500000 100 Variable expenses 40000 E 100000 00 22000 E 205000 3 Contribution margin M E 215000 i3 Fixed expenses 223000 Net nperating income less Ll j 215000 2 500000 43 Dollar sales Fixed expenses to break even CM ratio w 520000 in sales 2 Break Even Sales 043 324 1 April39s Inceme Statement Standard Deluxe Pm Tera Ampere Amman 00 Amennt 00 Amnunt 00 00000 100 00000 100 450000 100 500000 100 tiaria ble expenses Prsduetinn 44000 55 22000 45 152500 35 220500 302 4000 5 3000 5 22500 5 20500 Tatalxariable expenses 40000 30000 E 100000 i 250000 Centrilziutian margin i0 m 332000 Fixed expenses Pradue pn 120000 xiluertisingg 100000 edministrative 50000 Tatel expenses Net separating inepme May39s Ineame Statement Steward Myers Pm Tate mnunt 20 Mment 00 Amennt 20 Ampunt 00 320000 100 00000 100 220000 100 050000 1000 variable expenses Prsduetian 120000 55 22000 45 04500 35 202500 450 10000 5 3000 5 13500 5 32500 50 Tntalxa aple expenses 102000 30000 i 100000 40 330000 C l39liil ibll i0 i0 320000 Fixed expenses Preduetian 120000 Advertising 100000 Administrative 50000 Tatel fixed 220000 Netnperating ineeme H 2 The sales mix has shitted over the last month From a greater concentration of Pro raclsets to a greater concentration of Standard radsets This shift has caused a decrease in the comps ns s overall CM ratio from 553 in nor to only 452 in For this reason even though total sales both in units and in dollars greater net operating income is lower than last month in the division 3 The break even in dollar SHIE can be computed as Follows mum 53mg tn 2 Fitted expenses 2M break Evan cs ratio sss 4 Matt s breals esen point has gone up The reason is that the division s overall ratio has declined For iI39A39I39asnI as in 2 above Unchanged fixed expenses divided by a lower overall CM ratio would yield a higher break even point in sales dollars 4319534 I39DUFHIIEEJJ 5 Etaodasd Increaseinsales 200 200 3939EquotultiiriiiuI be the CM ratio as 4 u 0390 Increase in net operating income I M 325 1 Sales 25000 units as SFr 00 per unit 5Fr 2250000 tiaria ble expenses 25000 units 3 SH 50 per unit 1 500 000 Contribution margin 150000 Fixed expenses 000 Net operating loss 3 Unit Sales 133 break WE Unit contribution margin 234 unitg SH 30 per unit 20000 units 3 5H 50 per unit 5Fr 2520000 to break even 3 the page 4 at a selling price of 5Fr 00 per unit the contribution margin is 5Fr 20 per unit Therefore 39 Unit sales 2 EXPENSES TD break EVEquot Unit contribution margin 2 5Fr 0400 5 Fr 20 per unit 420 units 42000 units at SFr 00 per unit EFF 3300000 to break one Unit Writ Tote Net VEHHNE cmmmsan degraan Expense Margin voiurrre Margin Expenses Income f s U003 5039s 503 555 90 6390 30 25000 350000 340000 90000 83 6390 23 30000 040000 340000 0 0639 6390 26 35000 910000 340000 0000 04 6390 24 40000 960000 340000 120000 02 6390 22 45000 900000 340000 150000 00 60 20 50000 1000000 340000 160000 3 3 60 18 55000 900000 340000 150000 D The maximum pro t is EFr 160000 This level of profit can be eamed by selling 50000 units at a selling price of 5Fr 00 per unit 418 1 Chandler Designer hams EDD ED Predetermined peerhead rate a ES 1 5 45 Deerhead applied during Map 1lettich is l as mdwn helper Williams Direct materials 43DD 1 3El Direct leper 24DD LDEID IDinrerhead appliedquot DIDDD EIEDD Tdtal i an 12 x s 45 l The at gdeds manufactured is the tptaI cast at all jphs cdmpleted rarer The Nguyen prdject was the enltF jeb still in prpgress at the end at May Direct materials is BFEEID Direct laher L5H Deerhead applied 5E4Dlll Tdtal cast in were in 4 i39l39uvnerhead cast incurred 163M i39l39uvnerhead cast applied 9FD39DD 1 3EDD 53M i i iElaerappl iecl eserhead 3H 419 1 The actual manufacturing pverhead casts incurred were as fellpws Reference a Indirectmaterialst BEDDD h i c FacteryF heat ppwer and 1water 42DDD d FactdrjiF insurencequott D Dl f FactdrjiF 1ID 39 Tdtal manufacturing direrhead incurred t In In cenh ast i FDFD D in manufacturing direrhead cast was applied te jehs 153 7 gt 15 MH4DDDD NH 25 NH ilJTDIDDD aspen MHs 4 per 5x p There dre the daerhead was a a 9 by salads Manufachjring mrerhead incurred 153123DD Manufachjring mrerhead applied 4DFDDD MH s at 425 per MH j HEDGE Overhead 39v H t The cast degdeds sdld For the year hefdre adjustment Fer cast at gpdds said is cpmputed as felldws E J 1 deerhead is 45 DD the tetal cast tn manutar t gepds tlriat were sdld accdrding be their jeb cast sheets The adjusted Unadjusted cast at gepds spld 45DDD Deduct Deerapplied 1230i 463130 at gpdds sdld The selling and administrative expenses fer the year W El39E Reference h Sales cemmissiens h administrative salaries d Insurance e advertising f Depreciatien Tdtal sellin and administrative expensequot si Cpmpanyr Inceme Statement Fpr the tear Ended December 31 Sales TDDD at glands sdld assess Gr margin ZEEDDD Selling and administrative expense DEEDS Net enerating H 11 l E l39 n E 39i ZED LB EELD ED 420 1 The predetermined auerhead rate was 39r 1 F5 1 313 per haur x asses heurs manufaearringg essdrread 125 lii variable manufacturing averhead 31153 per mmputer hear 3 E heurs 255 Bill tetal manufacturing everl39read The predetermined duerhead rate is mmputed as fellows tetal manufacturing wa aad 153 l 1 Estimated tatal enmputer E haurs Predetermined duerhead 1313 per hear 2 actual manutae jring marerl39read 1350 l3 Manuiaearring averhead east applied ta Warls in Firesag durin the year BEECH aetual earnputer hears x 18 per eamputer heur il l U nderapsli39ed mamas n 3 Unadjusted east at geads sald 23D Underapalied aserlrread east HELEN adjusted east at geads sald I H 421 1 Preparatien Department The timated tatal manufacturing auerhead in the Preparatian Department is ccmputed as fellnws if EEED 1 1Dl per M H 2w HELDDD M H manufachjring euerhead 255DDD variable manufacturing everhead 213 per NH 3 DD M39Hs 16D DDD Estimated tetal manufacturing uuerhead quot 39 The predetermined nuerhead rate is camputed as fellnws tetal manufacturing enema Estimated tetal machine hmrs E D l JD M39Hs Predetermined nuerhead rate 533 per MH39 Fabricatian Department The Etimated tatal manufacturing duerhead cast in the Fahricatien Department is cemputecl as fellews quotr 52 DD 4 sins per DLH a SQDDD DLH manufacturing errerl read 52DD Estimated variable manufacturin everhead 413 per DLH x E lj DLHs Estimated tetal manufacturing cuemead The predetermined auerhead rate is camputed as fellnws tetal manufacturing 2 DD Estimated tetal machine hmrs S l JD DLHs Predetermined auerhead rate 144D per DLH 2 Preparaticn Department erremead applied 35D machine heurs 3 532 per machine hem 1831 Fabricatian Department auerhead applied 13139 direct labar heurs a 1444 per labar hnur 13 T ntal nuerhead cast 3 Tatal cast efth 11 Preparatinn Tatar Direct materials 9413 1331 214 Direct laher EID QED LEDD Manufacturing euerheadm LEED LE 3692 T atal cast Unit praduct cast her Jet 12 Tctal manufacturing cast 1522 Number cf units in the jeh 25 units Unfit praduct cast 3DDBB per unit Preparatinn Famicatinn Manufachrring mrerhead cast incumed 39D E 4Dt Manufacturing cuerhesad cast applied Tl 39 machinehaurs as 521 per machinehaur 3DEDD Si direct laherhdurs at 144 per direct labar heur THEEDD r j letterhead Ll nderappliecl var r 422 1 R eareh Eu Deeumehts predetermined etrerhead rate Predetermined Estimated l aver nead pest warhead Fate Es mated tetal amaunt at the alldsa ph base T m hears 35 per haur Litigatian predetermined warhead rate Predetermined Estimated l pverhead east Willem rate Estimated teial amaunt at the allasaiiert base 33 r m gees pf direct W r direct a pmee39 east Emilie m t REEEFCI I Eu Deeumehts aaerhead applied 18 hears a 35 per haur a 63ft Utigatian deemead applied salad in fillet Tatal aaerhead east 3 Tetal pest ei39Case 613 3 I Tale Materials and supplies 5 3 Ell Direct attemey east 41E Lilli 251l l IEliaerhead east applied 63 B4B ism Tatal mat j quot 4 Remarc amp asmaeals Departmental aeerhead east incurred v 3 Departmental aaerhead east applied El hours a 35 per heur Elli E5U a raise Ei U hderapplied er Ii an i aeerhead Problems 2 1 Your Boat Inc assembles custom sailboats from components supplied by various manufacturers The company is very small and its entire operations including its assembly shop and retail sales store are housed in a Gig Harbor Washington boathouse Below are listed some of the costs that are incurred at the company 0 For each cost indicate whether it would most likely be classified as direct labor direct materials manufacturing overhead selling or an administrative cost 1 The wages ei ampleases whe build the sailbea ls 2 The east of advertising in the Ideal r39leliarsjziapers 3 The east at an aluminum mast installed in a sai lheat 4 The wages ef the assemth shep39s supervises 5 Plant eh lite healhause E The wages pi the eempahy39s healdceeper 7quot Sales eprnmissians paid te the eempahy s salespeaple 0 B Depreciation an puwer teels 2 2 Classify each cost as product or period cost I L The Gust of the memory hipa used in a radar Set 9 Wages and salaries in the department that handles billing customers 2 Factory heating costs 1E1 Depreciation on the eguipm ent in the fitness room used 3 Factory equipment maintenance costs by lam WUFl CerS 4 Training msm far new adminrgtm ye emplweesl 11 Telephone expenses incurred by factorv manage ment 12 The costs of shipping completed radar sets to 55 The cost of the solder that is used in assembling the custom ers radar sets V V 13 The wages of the tvorlrers who assemble the radar E The travel costs of the companvb salespersonst sets Tquot Wages and salaries of facth secu ritgtr personnel H The preside hrs salary E The 12051 Di airconditioning eKEEUllVE i ec 15 Hlealth insurance premiums for factory personnel 2 3 Fixed weekly expense of a coffee stand is 1100 and variable cost per cup of coffee served is 026 Fill in the following table with your estimates of total cups orcn ee Served in alu39uleek costs and average cost per cup of coffee at the 13m 11900 indicated levels of activityr for a coffee stand Ftound off Fixed cost i i t A A J l l z 1vquotariacecostt i the cost of a cup of coffee to the nearest tenth of a Total mm s 5 gent average cost per cup of coffee served i 7 392 Does the average cost per cup of coffee served increases decreaseI or remain the same as the number 0 off cups of coffee served in a week increases Explain 2 4 Gecupancv Electrical MW 53 30 1 Using the hig h lotv method estimate the fitred cast off Jamar i i i EE l 3525 electricity per month and the variable cost of electricity February t t 2855 EE55EJ g x 7m lvlarch asset eases per occupancyday Hound eff the feted cost to the e 39I mare arose r a a a a I P 7 V nearest whole dollar and the variable cost to the lit lav i H are eases June i i E r 1n 1e sassi neareat whale gar1L July area cease august i a sees 8111 A V A g A 1 1 C 1 7 Septamber g mm mm 2 What other factors ether than occupancydays are Grimmquot 5 1312 lilter to affect the variation in electrical costs from November that r t 0 December t aces sates m mh m m mh 2 5 Prepare the traditional and contribution format income statements Numberofunitssold tub Sellingpriceperunit 15 1tfarialzsleselling eapenseporunit 2 l39dariable admin stratus expense per unit 1 Totalfiaedsellingeapenm seabed Total fitted administrative eapenw s1aoco fdercl andise imrerrtorgr binning balance 5512ch fdercl39andiseinvenbaljv ending balance seas fdercl39andisepurchases emcee 2 6 Indicate whether it is a direct or indirect cost Direct indirect Cost Ed at Ethjiect Jest oat Ea Ftcom service beverages a particular hotel guest 339 t The salary of the head chef The hotels restaurant 2 The salary of the head chef 35 particular restaurant customer 3 Ftddm cleaning supplies 31 particular hotel guest 4 Flowers for the reception dealt 33 particular hotel guest 5 The wages of the doorman a particular hotel guest El Room cleaning supplies The housecleaning department Trquot Fire insurance on the hotel building The hotels gvm E Tctzvels used in the gvm The hotel39s gvm 2 7 Indicate either differential opportunity or sunk cost in the decision to replace the old computer terminals with new at panel displays If none of the categories apply leave all columns blank Differential ppmmunitp Slants Item East Geet East Ea Best erquoteleetrieihr to run the terminals it 1 Cast pt the newflatpanel displays Zest ef the elel eemputerterminals Flent en the spaee pseupiee bathe registration eleslr Wages at registration eeslr persennel Benefits frem a new freezer Costs pt maintaining the elel eemputer terminals Zest pi remeeing the elel eemputer terminals a East at eaistine reeistratieh eeslr wirihe wemewm 2 14 Organs sell on average for 2500 each Average cost of an organ from manufacturer is 1500 During Nov company sold and delivered 60 organs est1e l est Fermula Selling eeeemisine per me nth Deliver3r eff ergans Sales salaries and eemmissiens Utilities Depreeiatien ef sales faeilities TED per prgan selrl 43m per menth plus EliE at sales 52 per me nth 5030 per menth administrative Eaeeutiae salaries 3500 per menth Eiepreeiatipn et ef ee equipment EDD permenth Elle heal 25m per menth plus Elam per ergan selel lnsuranee FEII2I per me nth I prepare a traditional income statement for November 2 prepare a contribution format income statement for Nov Show costs and revenues on both a total and a per unit basis down through contribution margin 3 Refer to the income statement in 2 Why misleading to show the fixed costs on a per unit basis 2 16 Each cost listed below fill out the following chart Hariatale er Fixed tirest er Direet err with H espeet nriireet Best et indirect Best te the lhl umileer tihe immunizatien let Fartieular elillmmuniaatiens Center Patients eelminiistereri item Deseriptien Direet39 In eliree39t Direet llndireel rename mega Eaample The east at pelie immunizatien 0 tablets it E Ifquot a The salaryr ef the head nurse in the lmmuni aatien Genter i1 3305135 Elf lmi m i SUFPHES Em ume d in the f The eests eff mailing letters selieiting denatiens he the Immunizatien Genter sueh as paper tewels gentral area wellgahy minim 393 The 305139 9 quotEmirquot and heating the Immunil ti39 l l e The wages ef nurses when wart in the Immunizatien Genter Genter r1 The Great Df di p aahle syringes need in the h The east at medieal malpraetiee insu ranee fer the Immunizatien Genter Gentral area 39ii39lr ell Elrih39glr Eliniea e The salaryr ef the Central Area WellBaby Glinieis i Depreeiatien en the tietures and equipment in the intermatien systems manager lmmuniaat ien Genter 2 17 Level pt relativity Lew High Maehineheurs iiii iiiili E i o Tetal fartr39lrr euerhead eests eereee peeps sieeee peeps 0 Factory overhead costs above consists of indirect materials rent and maintenance Company analyzed these costs at the 60000 machine hours level of activity as follows Indireot materials uariable 00000 pesos Flent Maintenance mined 54000 Total faotory39 overhead oosts 224000 pesos O 0 1 Estimate how much of the factory overhead cost of 312000 pesos at the high level of activity consists of maintenance cost 0 2 Using the high low method estimate a cost formula for maintenance 0 3 What total overhead costs would you expect company to incur at operating level of 65000 Mhours 2 1 8 Frankel Ltd Eon39iparathre lnoome 0tatements Fortthe Three Months Ended June 00 aprit tlirlagr dune Sales in units 0000 0250 4500 Eales revenue 0420000 0525000 0500000 rest of goods sold 150000 210000 252000 margin 252000 015000 2710000 Selling and ad ministratiue expenses Shipping expense 44000 50000 50000 Aduertising expense 20000 110000 Salaries and oommissions 10E000 125000 140000 Insuranoe expense 0000 0000 0000 Depreciation expense 42000 42000 42000 Total sellin and administmtine expenses 222000 205000 020000 Netooera ng inoome Iossfi 0120000 2 10000 2 50000 0 1 Identify each of the company s expenses including COGS as variable fixed or mixed 0 2 Using high low method separate each mixed expense into variable and fixed elements State the cost formula for each mixed expense 0 Redo the company s income statement at the 4500unit level of activity using the contribution format 3 3 Gaprioio Enterprises distributes a single prod uot whose selling prioe is 10 and whose uariable expense is 15 per unit The oompany39s fixed eapense is 12000 per month 1 Prepare E lj r lll Qialii39ll lij l ll Cal F3330 Ulj ll 3 Sales Estimate the oompan y39s brash even point in unit sales leuel 114000 unts using your profit graph 3 5 Percent For Llnit ofEales Selling ipriioe 05 100 1dartalblle expenses 005 s Contribution margin 41050 Fined eapenses are 2500 per month and the oompany39 is selling 000 units per month 392 Ftefer to the original data Management is oonsidering using higher gualitgir oom ponents that would inorease the variable oost by 0 per unit The marketing I q manager believes that the higherqualin groduot would inorease monthly sales by 015000 Shula the imma e sales by 15 per mtth Emum the higher advertising budget be inoreasedtil quality mmmnent be usedg 1 The marketing manager belieties that an 5000 inoreaise in the monthly advertising budget would 0 3 6 Liman Gorporation has a single produot whose selling prioe is 140 and whose trariable expense is 00 per unit The oompang39s monthlyr fixed expense is 540000 it Using the equation mthoeli seine tr the unit sales that re regnir eo to earn a target proiit oi easee 2 Using the irmnla r39nethoeli solve for the dollar sales that are regnireol to earn tarset prtit t EHJZIEEI 3 8 1 Compute the company s margin of safety 2 Compute margin of safety as a percentage of its sales Eellllin priioe a a a a a 215 per unit 1itquotairialhlle enpenrses 71 5 per unit Finest expenses 35t lt per month Unit salles ti tJtitt units per month 3 9 Airmnt of Ballets u a a tl Emiltilt tones Uariialhlle erqpensee reason one ltitantiriilizra tiion margin aaeoo seas lmed expenses eaeoo itilet operating iineome n a tiesti til 0 l compute company s degree of operating leverage 0 2 using degree of operating leverage estimate impact on net operating income of a 10 inc in sales 0 3 verify your estimate from 2 by constructing new contribution format income statement w 10 inc 3 10 Predator Flunwaggp Total Ballets 71 DEEDtit E gtiltit 71 EtiagtltJiil Variahlle eapenses easeno Eh ltjti saneo Iiiiontriattrition margin Tanao at gtttiti tangono ned empenses title itilet operating inoorne Stittiti l 0 1 Compute overall contribution margin CM ratio 0 2 Compute overall break even point in sales dollars 0 3 Verify the overall break even point for the company by constructing a contribution format income statement showing the appropriate levels of sales for the 2 products 3 1 1 Total Per Unit Ealles eseonoo rattil iatarialhlle expenses aeration E i ttl li iMttl i margin tangoo Fiaedl expenses tiaoleoo Net operating inoorne iii sonoo 1 What is the monthly breakeven point in units sold and in sales elollars39t E Wilh ul resorting to oomputations what is the total 4L Fletet lie the Original data Cent pute the elem pan39gr39s sontrihution margin at the break even point il margin of safety in tooth dollar anol pereentage terms 3t How many units would have to he sold eaoh month to 5 What is the gem party s GM ratinquott If monthly sales 33quot a39tal39Qet pro t at 1 39m Uee the lemma increase by BDDDIJ and there is no ehange in tiered maih i Verity F0 WSW9i ht Preimt l a Wi ltttbuti n expenses by how mueh would you expeot monthlyr net format inoorne statement at the target level of sales apera ng in ame m ingrea e39 3 20 Salles passe iLJi iliiE at sea per unit 12Ttltitttil 1Irtairialnlle expenses teapot Contribution margin a a Britttit Fined expenses Qlilgti ltil lNlet operating liees rennet 1 Gempute the eempany39s ratie and its breakeven paint in heth units and dellars 2 The sales manager feels that an EU inerease in the mentth advertising iziudgeti eemhined with an intensified eiiert luv the sales staff will result in a WEDGE inerease in mentth sales lithe sales manager is right what will he the e iieet en the eempany39s menthlgglr net eperating ineeme er less ii Use the inerernental appreaeh in preparing veur answerjt 3 eier tn the eriginal data The president is eenvineed that a 111 reduetien in the selling prise eernlsined with an inerease ei 35D t l in the it l i l li liy advertising hudgetI will deulsle unit sales Iluiil39hat will the new eentrilsutien termat inenme statement leek like if these ehanges are adapted ll 4 Fteier tn the eriginal data The sum pangs advertising agenev thinks that a new paekage weuld help sales The new paeitage being prepesed weuld inerease paeicaging eests by Hint per unit Assuming ne ether ehanges new many units weuld have te he seld eaeh menth te earn a preiit ei 4 5 t 5 Fteier tn the eriginal data By autematingI the earn panv eeuld slash its variable expenses in half HnweverI fitted pests weuId inerease lagr 1t per menth a Gempute the new Givi ratie and the new break even paint in bath units and dellars tr Assu me that the eempany enpeets te sell E i units next menth Prepare twe eentriputien termat inesme statements ene assuming that epera tiens are net autemated and see assuming that theyr are a 1it39lul39euld veu reenmmend that the eempanv autemate its nperatiens39ll Explain 3 21 Lawn chair sells for 15 per unit Variable expenses are 6 per unit Fixed expenses are 180000 annually 1 What is the preduet39s EM ratie39iquot Use the EM ratie tn determine the breakeven paint in sales delllars 3 The eempangli estimates that sales will inerease by 450 t during the eeming year due te increased demand Ev new muleh sheuld net eperating inesme inereaseiiI it assume that the eperating results tier last year were as tellews Belles ggggggg 1Ili39arialn39le expenses Mattitit Eent ilhiuitinn margin 21 31321 Fined enpenses t tiltl liillet epeeratiin iineeme EditEr a Centpute the degree at epier ating lleverage at the eurrent level at sates he The president expects sales tn inerease by 15 nest year Egg haw mush shenlld net sperating inee me inerease 5 Fteier tn the eriginai data Assume that the eernpanv seld EE units last year The sales manager is eenvineed that a t 39tt reduetien in the selling pride eemhined with a Em inerease in advertising expenditures weuld inerease annual unit sales lav 511 F39repare eentributien fermat ineeme statements ene shewing the results at last year s eperatiens and see shewing what the results at eperatiens weuld he if these ehanges were made Weuld veu reeem mend that the eempanv de as the sales manager suggests Fteierte the eriginal data assume again that the G mpa y seld eases units last year The president feels that it weuld he unwise te ehange the selling prise Instead he wants tn inerease the sales eemmissien tnr 2 per unit He thinks that this metre eemhined with same inerease in advertising weuld deuble annual unit sales By new mesh eeuld advertising he inereased with prefits remaining unehanged39iI De net prepare an ineeme statement use the inerernental analysis appreaeh 3 22 Dollar sales to break even 223600 052 430000 Assume that actual sales for month are 500000 as planned Actual sales by product sinks 160000 mirrors 200 00 vanities 140000 iinlta weertayneimmmisnnmn asst new Seastam 11155 lmi i i naliseexpenses sense e II II II I II II III a Hisdeirpensea was rears mess 1er inset snapped tees aw ass adapts new etat i ar was apes sew ayees senses 1 Prepare a eentributien ferrnat ineeme statement fer the menth based en aetual sales data Present the ineeme statement in the fermat shewn abetre 2 Gempute the breaheyen peint in sales dellars fer the menth based en yeur aetual data 3 Gensidering the feet that the eempany met its Eb sales budget fer the menth the president is sheelred at the results shewn en yeur ineeme statement in 1 abese Prepare a brief meme fer the president explaining why beth the operating results and the breakeven paint in sales dellars are different frem what was budgeted 3 23 Fixed expenses are 660 per month EJI39II Ee lliypriee psrunit else ssee tenses elmen perunit t 243 er en Number ef units etd rnenihly see units se units a Prepare anether eentributien fennat ineeme statement ineluding sales ef Cane sales ef the ether bee pred uets weutd net ehange 1 Assuming the sales mls abese de the fellewing a Prepare a eentributien ferrnat ineeme statement shewlng beth eure and psreent eelumns fer eaeh pmd um and far the mmpanp 35 a 1i1allew b Gempute the eempany39s new breakeven peint in eures fer the eem pany as a whele and the new margin ef safety in beth eures and peresnt ef sales 11 empute the breakeven peint in eures fer the eempanyr as a whele and the margin e39i safety in beth eures and pereent ef sales 3 The president ef the eempany was puzzled by yeur analysis He did net understand why39the breakeven peint has gene up even theugh there has been ne inerease in fixed espenses and the additien ef the new preduet has inereased the tetal eentributien margin Esplain te the president what has happened 2 The eempsmyr has develeped aneflher predueL Cane that the eempanyr plans te sell fer EB eeeh At this pride the eempenyr espeets te sell I39ll units per menth ef the preduet The ilirariable expense weuld be 5 per unit The eempany39s fixed espenses weuld net ehange 3 24 All sales are made through the company s own retail outlets Selling pea per meet steed eseee sseee 1il erislzil e enemas per rselret iPretdmt39en 1 sssee estates 151 Selling sts ef wlling priest 203 ssee sets The Heeltet Diuisien hes the fellewing fitted eests Sales in units yer the past twe menths have been as Fer Mentlt iellews iFtsed preduetien ees1s 111332tm Advent ing esparise tmt2til mm am PM Tum Mmll l lE Er fl39Ial39El EHIEI39lEIE t Et Apm a a L a a a L L gigm 14mm giggly giggg T t l 2m ME iilllflliil LEIEI seep 1EEEE 1 Prepare eentrihutien fermat ineeme statements fer April and May Use the fellewing headings Standard Mme Pm quotretell Harem Mutant F39tereerml Meant Pennant Postpaid les Place the fixed expenses enllilr in the Tetal eelemn De net shew pereentages fer the fixed expenses 2 llJ pen seeing the ineeme statements in 1 alderlee the president stated it can39t believe this We said sex mere raeltets in tetafglr than in April yet prefits went dewn lt39s ehtrieuls that pests are eut ef eentrell in that dlixislenquot What ether explanatien can pee glee fer the strep in net eperating ineemet quot it Gempute the SaeLret Divisien39s breakeven peint in dellar sales fer April 4 Witheut deing any IiizaleulatIiensi explain whether the breakeven peint weuld be higher er lewer with May39s sales mix than with april39s sales mix 5 Assume that sales at the Standard raelret inerease try HEDGE What weuld he the effeet en net eperating ineeme v Ii What weuld he the effeet if F39re raelret sales inereased hp SERUM Se net prepare ineeme statements use the ineremental analysis appreaeh in determining peer answer 3 25 Detmer lleldings AG ef Euriehj Swilserland has just intredueed a new fashien wateh fer whieh the eempanyr is trying te find an eptimal selling priee ltltarlaceting studies suggest that the eempanglr ean inerease sales by Sam units fer eaeh SW2 per unit reduetien in the selling priee SFrE denetes 2 Swiss frames The eempany39s present selling price is SFer39ZI per unity and variable expenses are SSrE per unit xed expenses are SFrEtt per year The present annual sales eelume at the S r selling pride is E i units 4 16 Eest et sueeentrasted were teemparalele te eireet materials t a t lireet eests teemparahle te direet leper Studie exerheae teem parable te manutaeturing eaerhe tiest et wens eempletee teemparaele te et geeds manufaetureet ad est applied 7 What is the present yearly net eperating ineeme er less i What is the present breakeven peint in units and in Swiss frane salesquotI Assuming that the marketing studies are eerreeta what is the maximum prefit that the eempanglr ean earn yearly at hew manyr units and at what selling priee per unit weuld the eempany generate this prefit39 What weuld he the break even peint in units and in Swiss frane sales using the selling priee apen determined in 3 ahex39e le the selling prise at the level at maximum prefitst39 Why is this breakeven peint different frem the breakeven peint pee eemputed in 2 aeeve 90 SIZED 233 SIZED 33 EISJEI SEER ZISJEI There Irrere no beginning inventories in January At the end of January nitnipr job was still in process This job the Hirimmer Corporation Headquarters project had been charged Ir39rith 135till in direct staff Required used during January 1 Gompute the predetermined overhead rate that Irras 2 Gomplete lhe following job cost sheet for the parliallv completed Hirimmer Dorporation Headquarters project innt Dost of goods manufactured eouals beginning worlc in process inventoryr plus manufacturing costs incurred less ending workquot in prooess inventory Job Dost Eheet Hrimmer Corporation Headquarters Firojeot Costs of subcontracted work Direct staff costs Studio overhead Total cost to January 31 llffirla Insurance costs incurred assoc Emt relates to factory operationsi and sore relates to selling and administrative Miscellaneous selling and administrative espenses Manufacturing overhead was applied to production The companyr applies overhead on the basis of 15tifil of Goods that cost 1 to manufacture according to their job oost sheets were transferred to the finished Goods that had oost 1E to manufacture according to their job oost sheets were sold for i2 ti titi 0 4 17 Durham Company uses a joborder costing system The EL following transactions toolr place last year a Flaw materials reouisi39tioned for use in production a ll tl EL eaocoo so3s direct and ems indirect f Factory utility costs incurred eweso imurm 1Egggi Depreciation recorded on plant and equipment ELBIEIIEIU g Threefourths of the depreciation relates to factory l eopipmenti and the remainder reiates to selling and h p v a 39 administrative equipment dlrem labm gust d Costs for salaries and wages were incurred as follows h iDll ECl labor c t 4DEDDD wafehnu el Indirect labor oodlit Sales commissions 1d ti i Administrative salaries season 0 0 1 Determine the underOverapplied overhead for the year 0 2 prepare an income statement for the year 4 18 Actual overhead costs 16000 May Predetermined overhead rate 45designer hour Williams and Chandler projects completed by May Nguyen project not completed by end of month No other WIP during May Proieot Williams iLilliandler Nguyen Designerhours EDD so me Direct materials 48m 18m Direct labor 1 1 1 Compute the amount of overhead cost that would have been applied to each project during May Determine the cost of goods manufactured for Map What is the accumulated cost of the work in process at the end of the month Determine the underapplied or overapplied overhead for May 4 19 Estimates it would work 36000 machine hours and incur 153000 in manufacturing overhead cost 0 The following transactions occurred during the year a Flair materials regulsitioned for use in production Bl Mgeni ing c3513 in urredl 5 l l FEEDEDDIE Stine direct and E fr39u indirect f Depreciation recorded for the veari EEDSDDD 55 relates to factory op ierationsi and 15 relates to selling and administrative activities h The following costs were incurred for emplovee services Direct Iahor 1 Ett DDDD a l Indirecgt Elm i i u i i u 1S m g The company used cocoa machine hours durlng the Sales ccmn lissions 1 1DDDD FEED administrative salaries 1 saaooo ht Goods that cost 43D1DDD to manufacture according to their job cost sheets were transferred to the finished c l leat power and water costs incurred in the factory V V goods warehouse 2 di tnsurance costs StdEDGE 90 rotates to factorr l Saba far the Fearlmal d E t quot Themtal math operations and mac retates to selling and administrative manma lum them g m 33953 de 33 thequot Int 535i activities sheets was 5JDD 0 1 Determine underOverapplied overhead for year 2 prepare income statement 4 20 Following estimates used to prepare predetermined overhead rate lSomputerhours BdDDD Fitted manufacturing overhead cost 1 1 a 1125 dd Variable manufacturing overhead per computerhour 1 asoo During year recession resulted in cutting back production and buildup of inventory Actual data Computerhours 1 EDEDDD Manufacturing overhead cost 135DDDD Inventories at yearend Fiavv materials 1 1 1 1 1 1 EDDDDD Worl t in process 1 1 1EDEDDD Finished goods 1 1 1 1 1D4D1DDD Cost of goods sold 1 1 1 0 1 Compute company s predetermined overhead rate for the year 0 2 Determine underOverapplied overhead for year 0 3 Determine COGS for the year after any adjustment for underoverapplied overhead 4 21 Department Preparation F39atsnieatiion Machinehours EDDUD 21 two Direct laborhours asan scocc Direct materials cost 1 QDDUD Elas d Direct labor cost EEEEDDUD 53D ttd Fixed I39nanufacturing overhead cost 25E a 52tt d variable manufacturing overhead per machinehour EEUD 0 variable manufacturing overhead per direct laborhour lm 0 Job 127 was started on April 1 and completed May 12 Cost Records concerning the job Department Preparation Fabrication Machinehours 1 35D ED Direct Ianorhcurs 1 1 ED 13D Direct materials cost 1 sass SHEDD 0 Direct Ialoor cost F1D 1 Gempute the predetermined eeerhead rate used during the year in the Preparatieh Depar neht Gempute the rate used in the ahrieatien Department 2 Gempute the tetal everhead east applied tie Jela 12 3 What weuld he the tetal eeat reeer39ded fer Jet 12 It the ieh eentained 25 unites Ininrhat lniaraiild he the unit 0 hired Liet east It At the end at the year the reeerde ef Weed raih Teehrtelegy revealed the fellewihg actual east and epera t ingi data fer all jebex wertred eh during the year Department Freparatien Fahrieatien Machineheme Eei Di reet laborheme i a i SUEDDQ eateee Di reet materials eeet tted m HEDGE Manufacturing warhead eeet 1 aaeehee F4 What wee the amount at uniderapplied er merappl ed euerheadi in each depvartrneht at the and et the year J 4 22 Department and eeurrtente Utigatien Fleeearehheura EDDDD Direct atterheyheure eeee Materiale and auhpliee meme tether irect atterhey GDE L i aeaeieee EQUINE 0 Departmental etrerhead eeet EEDDGDDD 32 lq 0 Case 618 3 was initiated on February 10 and completed on June 30 Following coststime recorded Department and Deeumente Utigatien Fleaearchheura E n 18 Direct attorneyheme a 12 Materials and supplies 1 t 33 0 Di reet atterneir eeet 4M 11 Denneute the predetermined deerhead r atee ueed during the year in the Fleeeareh and Deedmente Departme nt and the Litigatien De partm ent Using the rates yeu eemputed in t1 abeue eempute the tetai letterhead eeet applied te Caee 518 3 3 Iitquotil39hat wedld be the tetal beet charged te Deee 518 3 Shew eempvutatiene by department and in tetal fer the eaee t the end at the year the liirmie reeerde revealed the fellewing actual beet and deerating data far all eaeee handled during the year Department and Deeumente litigation Fteeearehheure v eaeee Direet atterney heure i i i i 1eeee Materiale and euppliee i i eieeee Ed Direct atternegr eeet i i i i 1 i 4 i i d 25 d Departmental overhead beet SEWDEEIE eeeeaee Determine the ameunt bf underapelied er deerapelied o euerhead eeet in each debartment Fer the year Chapter 5 Shaetri Eieyele bf Egnrsirnbay39i Indiaj predu an ineepeneieej mggedi bieyrele fer tree can the eityr39e erewded etreete that it eelle fer 31 rupeeea Indian currency ie denbminated in rupeee dendted by FL Seleeted data fer the mmbany39e eperatibne laet year fellew Unite in beginning intI Ent ry Unite prddueed li ltl Unite eeld 1591 Unite in ending il39l u39 f39ll ry 31 Variable beete per unit Direet materiale H 13E Direet Iaber Ft BE 1tieriable manufaemn39ng eeerhead R 45 1tiariable eelling and adminietrative R Eil Fieed edete FiEIEEEi manufaeturing deemead Fit 93W Fieed eelling and adminiebetiee H Wt Required 1 Aeeume that the eernpeny ueee abeerptien meeting Ebmpute the unit brdduet cadet fer ene bieyelel Segment a partactivity of an org about which managers would like cost revenue or pro t data Variable Costing only those manufacturing costs that vary with output are treated as product costs Absorption Costing treats all manufacturing costs as product costs regardless of whether they re variable or xed Selling and Administrative Expenses EIHllEIi39lI39 51 II39il ariahle Easting versus Absenptien Casting Emits Manufacturing Emmi 1 Balms Elmat ii materials ud in pruduc nn Til Insertm Statemmt 39 7 Finn Ji iiTIA i rL illl r iiiL l i I I I I I I r r V r r V V E i t r i i 39 Innad curlIFI I I I I I I I I 9T 77777777 7 7 77 i gquot Nenrnantrl acturing seats l a A quot lilih iii i 7 iiniill39ni39l39iiv Ham 1 El CVP Ana lys I s 1UUDUD Centributien margin b H 65 0 Centrihutian main ratie bi Ea 55 TetalfisedexpensesHHHHHHH SEQUDUD r T 39Ut quotInt t 1 Fixed 39Ut39 l 39 39 Dellar sales It attain lal gt l PJ39UIH TL I i EM mm L I HM it s 39 7 I inquot quotHm i t g im Silllt lltt H135 Traceable xed cost segment is a xed cost that s incurred because of the existence of the segment if the segment had never existed the xed cost would not have incurred If the segment were eliminated the xed cost would disappear o Exa m p es The salaryr at the Frites prudent manager at Pepsi e is a traseabie fier east at the Fr itas business segment at F39epsiEe The ma intenanae east fer the huilding in whieh ne ing Eli39s are assemble is a traeeebile ne east at the TM business segment at Seeing The liability insuranee at Disney Wand is a traeeabl39e fixed east at the O Disneyr Warld business segment at the Disney Eameratian Common xed cost xed cost that support the operations of more than one segment but is not traceable in wholein part to any one segment Even if a segment were entirely eliminated there d be no change in a true common xed cost 0 Examples The aalat39gir el the CED ef General Meters ie a cemeteri titted et at the eriaue dhtl l t39l at Eenerl Mt i u The cast at heating Eafeiiiragr er hire er greeery etere ie a eammaa tted east at the re39a 1urarieue deprtmenta greeerieaj predueei haltneryri t39t IEL ete The eeet at the reeeetieniet e elm at an effiee ehareai by a number at deetere eemmen liae eeet at the deemreg The east is traeeahle ta 0 the l i ut net te individual titere Segment margin obtained by deducting the traceable xed costs of a segment from the segment s contribution margin 0 Best gauge of the longrun pro tability of a segment Inappropriate Methods for Assigning Traceable Costs among Segments Failure to trace costs directly 0 Inappropriate allocation base
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text:
Center for Food Safety wants to
Oppose the DARK act denying your right to know
Don't let Congress deny your right to know: Oppose the DARK act
Don't let Congress deny your right to know: Oppose the DARK act
Nevada officials blast feds over treatment of cattle rancher Cliven Bundy
Our Constitution is across the total United States. Not predetermined areas set up by the Obama Administration.
There is nothing humane about dying inside a box as gas fills the space. Animals panic, cry, and often fight.
Please sign the 52 pardon and reprieve petition because government integrity does matter.
geting stronger laws . reguarding sex crimes and kidnaping We are a small group of people who are about pushing for

subset: commoncrawl


text: Does anyone have any experience with this gun? I've gotten into rut of only considering the "big name" gun manufacturers. And there are plenty of guns that I'd like to have. I think it's try to get outside my comfort zone and try some thing new. I've seen a lot of recommendation for the EAA Witness guns, particularly the Elite Match. Lots of information about the gun being a good bang for the buck. I'm not crazy about the look of the Elite Match, but I did find the Elite Stock 2. It's a couple hundred dollars more than the Elite Match, but I like the hard chrome, I like the adjustable rear sight, and I really like the look of the full length dust cover. I've tried doing my research, but I'm not finding much information on the Stock 2. I've seen a few threads about the older Stock models, but not much seems to have been written about the Stock 2. Does anyone have any experience with the gun?


text: Not all games have those interesting and amusing hacks that you have been searching for a lead in the game. Some strategic games need to have that thought building process to establish the control over the troops. If you have been playing the game for long, it is easier to come up with tricks which would make the game more enjoyable for you and your opponents. You start developing combinations that are success instantaneously. You know the moves and also know what to expect out of the game. Clash Royale cheats for everyone – It is interesting how a player's views on a game could have a similar impact as that of a professionally developed hack tool. Now some of the best Clash Royale hacks are identified by the expert players of the game.


text:
SmallHD Sunhood for DP7 and AC7 OLED Monitors.
- Price: £58.80 - In stock
- Brand: Small HD
You have no items in your shopping cart.
Newly designed sunhood blocks out light better than ever before. With 2 easy snap on attachments that can be applied in only a moment. It blocks the sun and helps you fight any reflectiveness that may show up on your screen. No Straps, Zippers or Velcro the DP7/AC7 OLED Sunhood uses plastic caps that mount straight into the heavy duty plastic snaps that attach to the monitor housing. Apply or remove in less than 10 seconds with no extra hardware to worry with.
SmallHD Sunhood for DP7 and AC7 OLED Monitors.
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The UK's largest production equipment showroom. We often hold seminars, workshops and open days.
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text:
Welcome to the Hulmeville Soccer Club website. We are a youth soccer organization located in Lower Bucks County in Eastern Pennsylvania. The purpose of the Club is to provide a youth soccer program (intramural and travel) for the children of Hulmeville, PA and the surrounding areas of Bucks County. In this website, the Club will post information and news that you will find helpful while participating in the Hulmeville Soccer Club.
2016 General Membership Meetings:
The next General Membership Meeting is March9th, 2016 at 8:00 PM. Meeting location is Grace Episcopal Church located at 313 Main Street, Hulmeville, PA.
Goal Keeper Training
John Murray offers individual and group training. Contact John directly at 215-436-7669 or firstname.lastname@example.com for rates and schedules.


text:
The word diva has been horribly overused of late. Virtually everyone's a diva. You send your chicken dish back because it tastes funny? Diva. You want your water at room temperature? Divalicious. You can't stand yellow M&Ms? Complete diva behavior.
But then there are some real divas. And Sunday night, VH1 put together… READ MORE »


text:
Welcome to Course 2
I Learned a lot
Mrs Lopez was great
I learned how to use integers
We did many projects so that was fun
Mrs Lopez was great at explainig new concept. But I felt I was being rushed in learnig. But overal I liked the class
My Feelings
In class the only we got work done was when we were quiet. When ever we did not get something Mrs Lopez would explain,
In Class
My recommendation is to come with a mind ready to learn. Bring graph paper every day. Do your homework. Ask if you need help before a test. Display a good attitude so people well. Yours truly Nathan Steiger


text:
Talk about translating problems
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on Mon Mar 09, 2009 09:43 PM
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on Tue Nov 25, 2008 01:10 PM
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Earth Day Dallas project manager Britt Krieger talks about Earth Day Dallas at Fair Park -- a family-friendly, free event. Pets are allowed. Editor's note: This is the first Earth Day Dallas at Fair Park, not the first time Earth Day has been observed in Dallas.
Published at 2:26 PM GMT on Apr 20, 2012 | Updated at 12:34 PM GMT on Apr 24, 2012


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Can Openers – Why Edlund Sets the Standard
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Comments from Mike Rogers
Showing 176 - 200 of 7,751 comments
in fact every theatre i worked at i did a tribute much like CT does for theatres around the world.i have notice quite a few others have done on their theatres, the public eats it up.
Since i cannot get many locals to come here i made an IMPERIAL THEATRE site on facebook ,amazing how they will like something local…
i wish the header was COLUMBIA 1 and 2 Theatres,main reason i have a new facebook page on the old theatre not this screwed up four plex,thanxs.
see this is still a hot site……
i have no idea DAVID,hard to get info on small town theatres i have found.
oh no, nothing could replace CT, it was just a tribute to my old theatre,the locals here i tell them about cinematreasures but never notice many of them posting on here.i hope they don't mind, did one for cOLUMBIA 1 and 2 and GA.SQ.MALL Cinemas places i have worked..
great update, been awhile since i was up there..
AUGUSTA DRIVE-IN THEATRES now on Facebook plez join,
AUGUSTA DRIVE-IN THEATRES now on FACEBOOK.
NATIONAL HILLS THEATRE is now on facebook plez join if you wish..
REMEMBERING PLITT THEATRES is neat site to join on Facebook.
great triple, miss it.
we were all excited about dolby, i have NATIONAL HILLS THEATRE on Facebook, much like this but more pictures and newspaper ads..hope you doing okay, theatre buddy.
Georgia SQUARE MALL I,II, III, and IV Memories are now on FACebook.
Rumor has it Georgia Theatres are interested in the 12 plex as a dollar cinema, reducing the screens to eight..
Within a year MASTERS will close,ending a long run….Seems like the AUGUSTA NATIONAL GOLF Course needs even more parking and taking that shopping center MASTERS is located in…
thanks for a picture i have few, took some thru the glass door place looked like dump.really needs work or a new cinema..
thanks, was there labor day, trees have just about covered the lot can hardly see the screen…
took pictures during the demolishing….
IRWIN-FULLER operation, i wonder…
and i bet it was adump when CARMIKE finished with it…
any old PLITT THEATRE employees join REMEMBERING PLITT THEATRES on FB.
talk of a big ampitheatre going there on that site, i don't see it happening out there…
yes, luckly a local writer had time to do the reserch like you did so many years ago on the RITZ in Tampa…had he not, i had no idea these theatres were here..
found an old ad "SUPERMAN" did play here,later after the first run, made a big deal about DOLBY SOUND on the ad…


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"Why did you choose this product?"
Select Luxury E.C.O. Natural Latex Choice of Firmness 10-Inch Twin-size Hybrid Mattressby Select Luxury
ITEM#: 11555248Improve your sleep with this 10-inch mattress constructed of a natural latex hybrid. This twin-size mattress improves circulation while reducing pressure points, making sleep easier and more comfortable. The latex retains its shape and doesn't sag into the polyurethane foam, so there is never a need to turn the mattress.
- Mattress height: 10 inches thick
- Firmness: Choice of Firm or Medium
- Firm Mattress Materials: 2 inches of all-natural Dunlop latex supported by 8-inch polyurethane foam base
- Medium Mattress Materials: 2 inches of all-natural Dunlop latex, 1.75 inches polyurethane foam transition layer, supported by 6-inch polyurethane foam base
- Latex composition: All-natural latex with no synthetic materials
- Hybrid mattress combines the best features of latex and polyurethane foam
- Luxury four-way stretch knit fabric
- Improves circulation while reducing pressure points that can disrupt sleep
- Natural latex is hypoallergenic and eco-friendly
- Latex retains its shape and does not sag over time
- Mattress conforms to the body's contours for exceptional orthopedic support and pressure relief
- Mattress never needs to be turned
- For those searching for the comfort of a foam mattress without the 'sinking in' feeling of memory foam
- Great for platform beds, slatted frames and existing metal bed frames
- Meets all flammability standards
Select Luxury Buying Guide
The firmness level of every item is unique. Be advised that even similar products may produce different firmness results.
Once opened this product is non-returnable.
- To maximize foam expansion, remove from packaging within 72 hours of receipt.
- This product arrives very tightly packed. Please unwrap and allow 48 hours for this product to return to its original shape.
- Being sealed in plastic packaging sometimes traps odors. A few hours of airing usually removes the odor.
- Due to machine cutting manufacturing processes, there may be slight variances in the dimensions of this product.
Polyurethane foam the firmness level varies with the depth and density of the foam. Please be advised that even similar products may produce different firmness results
|Mattress Type
|10 Inch
|Memory Foam Type
|Foam, Latex
|4 Pound
|Firm, Medium
|Mattress Top
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|Box Spring, Platform
|Model Number
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Customer Reviews
Most Recent
connie ****
Wouldn't sleep on anything else, product is everlastingRead More
Converted sleeper
I was a stomach/side sleeper. Now I sleep deeply and comfortably on my back - and enjoy it.Read More
Good purchase
Very good mattress. It does not come with strong plastic smell. It is firm but soft at the same time. Very reasonable price compared to similar products.Read More
ECO luxury latex mattresses
The mattresses came well packaged via UPS. We had no problem bringing the box to the second floor apartment. It came rolled up and when unrolled, quickly got to the full size. We did not have to wait 24 hours as stated. The mattresses are firm and very comfortable. I would recommend it highly.Read More
Most Helpful
So far so good
I bought this mattress (E.C.O. Luxury Latex Firm 10-inch Twin-size Mattress) in July 2011. It is November now. No sagging, no back pain. I had a horrible spring mattress before, so I know what sagging and back pain are. I do think, although I may be paranoid because I paid all the money I had for this mattress and was really sick of my old one, that it has gotten more soft and more readily compresses in the middle, which is where I naturally lay the most. I really can't tell whether it's my imagination or whether it's true. In either case, the mattress works, it is very. very comfortable and I have no back pain. And many reviews say it's very hard -- not at all. It's not cushy and fluffy, because it's basically a thick flat sheet of latex on top of regular foam, but it's not rock hard at all. I am 5"1' 100 lbs. I really hope this mattress will work for a long time, only time will tell.Read More
latex mattress
This is the best mattress. It is very firm. I wish I had this on all my beds. I couldn't believe it came in the mail. It was in a box that I could lift myself. When unfolded, it puffed right up.Read More
Bought 2 - Each is different!
I purchased 2 of the latex twin mattress and got 2 very different latex mattresses! They look identical, yet One is Rock, Rock, Rock hard - I mean hard. I feel bruised and broken after sleeping in it and am very disappointed yet mattress is non-returnable. I remedied by purchasing a $40 1.5" memory foam topper from a local store (refundable!) and it does the trick. I am 135lb. The other is medium firm with some give and my 90 lb daughter is very comfortable in it. The mattresses came in poor shipping condition - 2 boxes, each with empty plastic cases where packing slips should be. There was not a slip nor label to be found inside or out. Nada. Who knows who made these and who knows what the actual materials are in the mattresses. That is disappointing and lowers my confidence in Overstock.com. Knowing that the mattresses are non-refundable, and not seeing a label or packing slip I phoned Overstock.com while opening the package and narrated my process. Kooky, yet what else to do when no label or packing slip???? Plus, the catalogue description says TWIN, and the measurements for the mattress are for TWIN yet the descriptions at one more point refers to Twin Long or Extra Long. I was not sure what I would end up with. AT any rate, the mattress was the correct twin size, so I hung up with OS.com. We immediately noticed the difference in the 2 identical yet unmarked and vastly different mattresses. Kind of like having children, same parents yet you don't know what you will get! I chose latex after laying on several in local show rooms, and feeling the difference between medium and firm. In the showrooms, even the firms had give and molded easily to the body, Much easier than memory foam. The hard one has no resemblance and I am not pleased with this nonrefundable purchase. AGain, the memory foam topper did the trick, yet that mainly served to placate me for what i feel was a mistake in purchasing this mattress. No smell at all.Read More
10" Latex Mattress
Have now had this mattress for a week. Sleep on it very first night. So much better than an interspring matterss. I was afrair it may be to firm and all most got the 8" matterss glad I did not. I find myself not turning over and waking up 4 to 5 times a night. The more I sleep on it the happier I get and it was a real value saving me about $300 over the bed I looked at in a Matterss Shop.I weigh about 200 LBS and find this matterss confortable for me. However, for someone ligther this matterss may seem to firm.Read More
Questions & Answers
It is my 3rd. Mattress same model. Unfortunately my dogs like to dig on the mattress. I enjoy the comfort of this mattress
best price and description that met my needs.
"What's the foam made of, where is the latex sourced from and who is the manufacturer?"
Thank you for your question. The latex foam on the Select Luxury E.C.O. Latex Firm 10-inch Twin-size Mattress, is sourced from China and contains 20% natural latex and 80% synthetic latex. However, if you would prefer to purchase a non-synthetic topper, please see item 14173660, this is our Select Luxury, it is a similar topper with 100 % natural latex imported from Sri Lanka.
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Your mattress has a significant impact on your life -- it affects everything from sleep quality to the way your muscles feel in the morning. As you're shopping for a mattress, remember that all models are not created equal. The best mattress for you depends on your health, body size, and sleep preferences. When you understand how your individual circumstances impact mattress selection, it's easier to choose one that results in a better night's sleep.
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Almond Toffee Fudge Torte
By: Lisa � Kennett Square, PA � 2014 Recipe Contest Submission
Door County Coffee Almond Toffee Gourmet Coffee and bits of crushed almond and toffee sprinkled on top combine to make this sweet and crunchy torte stand out from the rest!
This is a user-submitted recipe. It was not made in the kitchens of the Door County Coffee Cafe.
Featured ingredient: Almond Toffee Coffee 10 oz. Bag Ground
- 1/4 C. almond paste
- 2 eggs
- 1/4 C. canola oil
- 1/2 C. prepared Door County Coffee Almond Toffee Gourmet Coffee
- 1 (21.5 oz) package Fudge brownie mix
- 3/4 C. semisweet chocolate chips
- 2 Tbsp. butter
- 1/4 C. chopped toasted almonds
- 1/4 C. toffee bits
1. Heat oven 350 degrees.
1. Heat oven 350 degrees.
2. Lightly spray the bottom of a 9-inch spring-form pan with no-stick baking spray.
3. In food processor, pulse almond paste, eggs, oil, and coffee until well mixed.
4. Add brownie mix and pulse just until dry ingredients are moistened.
5. Pour batter into prepared pan.
6. Bake 40 minutes. Cool completely and remove sides of pan.
7. Melt chocolate chips in microwave safe dish on HIGH, stirring every 30 seconds until melted.
8. Add butter to warm melted chocolate; stir until melted and smooth.
9. Spread over top of cooled torte.
10. Sprinkle edge with almonds and toffee bits.
Serves 10 to 12
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Enjoy Free Shipping Sitewide through September 5th – Use code LABORDAY16 at checkout – Click for more details
This 100% cotton knitted reversible striped throw is perfect to add in personality and color to any room, and it's oh-so-cozy too.
There's nothing as classic stripes, especially in the colors of navy and white.
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Endangered Species Act:
Successes and Challenges in Agency Collaboration and the Use of Scientific Information in the Decision Making Process
GAO-05-732T: Published: May 19, 2005. Publicly Released: May 19, 2005.
Additional Materials:
- Highlights Page:
- Full Report:
- Accessible Text:
(202) 512-6246
Office of Public Affairs
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The purpose of the Endangered Species Act is to conserve endangered and threatened species and the ecosystems upon which they depend. This law currently protects more than 1,260 animal and plant species. Within the Department of the Interior, the Fish and Wildlife Service implements and enforces the act. In addition, all federal agencies, such as the Department of Defense and the Bureau of Land Management, must ensure that their activities do not jeopardize a protected species' continued existence or adversely modify or destroy habitat that has been designated as critical to its survival. The Endangered Species Act and its implementation can be controversial when there are conflicting uses for a natural resource as, for example, when timber on federal lands is both habitat for endangered and threatened species and a valuable commodity to be harvested. Conflicts also occur over the adequacy or interpretation of scientific information in making species protection decisions. GAO has issued numerous reports on the implementation of the Endangered Species Act. This testimony is based primarily on four of these reports and addresses (1) collaboration among federal agencies to conserve threatened and endangered species and (2) utilization of scientific information by the Fish and Wildlife Service.
We have found that effective agency collaboration can reduce conflict over competing uses of natural resources and improve agencies' abilities to protect species while carrying out other mission-related activities. While we have noted several instances of effective interagency cooperation, we have also discovered that agencies could be doing more to work together to find effective species protections. For example, at one military facility, Air Force officials worked with the Fish and Wildlife Service and others to entice the endangered Sonoran pronghorn--a species similar in appearance to antelope--away from military training areas. As a result, the agencies were able to minimize the impact of species protections on training exercises. Previously, Air Force officials had reported that 32 percent of their live-fire missions were either cancelled or moved due to the presence of the pronghorn. However, we have found that there are obstacles to further agency collaboration that need to be addressed. We have found that the Fish and Wildlife Service generally used the best available information in key endangered species decisions, although the agency was not always integrating new research into ongoing species management decisions. For example, since the Bureau of Land Management eliminated sheep grazing on more than 800,000 acres in tortoise habitat in California, neither the Bureau or the Fish and Wildlife Service had ensured that necessary research was conducted to assess whether this action had benefited the tortoise. Unless managers link research findings to recovery actions, they cannot develop a scientific basis to make decisions about whether land use restrictions--such as limiting grazing or other activities in tortoise habitat--should remain unchanged, be strengthened, or whether alternative actions are more appropriate. Developing such information is important as some of the restrictions imposed to protect the tortoise have been controversial because of their broad impact and some affected by the restrictions have questioned whether they are necessary for the tortoise's recovery.
Oct 24, 2016
Superfund Sediment Sites:EPA Considers Risk Management Principles but Could Clarify Certain ProceduresGAO-16-777: Published: Sep 22, 2016. Publicly Released: Oct 24, 2016.
Oct 17, 2016
Water Infrastructure:Information on Selected Midsize and Large Cities with Declining PopulationsGAO-16-785: Published: Sep 15, 2016. Publicly Released: Oct 17, 2016.
Oct 14, 2016
Environmental Protection:Information on Federal Agencies' Expenditures and Coordination Related to Harmful AlgaeGAO-17-119: Published: Oct 14, 2016. Publicly Released: Oct 14, 2016.
Oct 3, 2016
Advanced Technologies:Strengthened Federal Approach Needed to Help Identify and Mitigate Supply Risks for Critical Raw MaterialsGAO-16-699: Published: Sep 7, 2016. Publicly Released: Oct 3, 2016.
Sep 28, 2016
Climate Change:Information on NOAA's Support for States' Marine Coastal Ecosystem Resilience EffortsGAO-16-834: Published: Sep 28, 2016. Publicly Released: Sep 28, 2016.
Federal Fisheries Management:Additional Actions Could Advance Efforts to Incorporate Climate Information into Management DecisionsGAO-16-827: Published: Sep 28, 2016. Publicly Released: Sep 28, 2016.
Aug 15, 2016
Grants Management:EPA Could Improve Certain Monitoring PracticesGAO-16-530: Published: Jul 14, 2016. Publicly Released: Aug 15, 2016.
Jul 26, 2016
Army Corps of Engineers:Additional Steps Needed for Review and Revision of Water Control ManualsGAO-16-685: Published: Jul 26, 2016. Publicly Released: Jul 26, 2016.
Levee Safety:Army Corps and FEMA Have Made Little Progress in Carrying Out Required ActivitiesGAO-16-709: Published: Jul 26, 2016. Publicly Released: Jul 26, 2016.
Jul 21, 2016
Oil and Gas:Interior Could Do More to Account for and Manage Natural Gas EmissionsGAO-16-607: Published: Jul 7, 2016. Publicly Released: Jul 21, 2016.
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