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I need help in solving accounting problems. Please find the attached doc.

8- 10 (b) 8-9 (b) 7-14 (c ) $ 320 22,400 Additional profit a In house cost less unavoidable cost Depreciation Relevant in house cost less Outsource Excess Cost due to outsource add sale of equipment Net Benefit of outsourcing 314200 $ -12900 301300 307240 -5940 28600 22,660 b In second year the saving will decresae by $28600. There will be a net loss of $5940 b After split off sales value Split off sales value Difference After Split off cost Packaging Incremental Benefit c After split off sales value Split off sales value Difference After Split off cost Packaging Incremental Benefit 580 -350 230 $ 50 180 1.78 -0.5 1.28 0.857143 $ 0.42 Variable net income Less Ending Value under Variable add Ending Value under absorption Absorption Net Income $ 457,420 -69890 117626 $ $ 47,736 505,156 494700 10.2 654400 14.93382 25.13382 4680 a Price QtY 85 75 65 55 45 14200 19300 34200 44700 64800 b Mximizing price is Revenue VC FC Cable fees Shipping cost 1207000 383400 160000 241400 71000 1447500 521100 160000 289500 96500 2223000 923400 160000 444600 171000 2458500 1206900 160000 491700 223500 2916000 1749600 160000 583200 324000 $65 Expected Profit $ 351,200 $ 380,400 $ 524,000 $ 376,400 $ 99,200 a b Target Cost Variable Cost Fixed Cost $ 3315 -2705 610 for target cost c New Target cost New Cost Variable Fixed Cost New cost per unit 3,315 target cost 2685 units $ 3,150 per unit $ 2035 630 2,665 629.9423 Yes the company will be able to sell at new target cost. a Full Cost 306000 $ Price 382500 $ 318.75 per globe b 261000 $ Price 255 per globe 435 per globe $ 543.75 per globe Cost of buying less saving DM DL Variable manufacturing Total Saving Net cost of buying Total of net cost of buying Saving from leasing cost Saving from Supervisor Incremental benefit 1.88 0.76 0.74 0.225 1.725 0.155 15500 17900 72600 $ 90500 75,000 a Material Ordering Material Requisiton Equipment Set up Quality Control Other b Material Ordering Material Requisiton Equipment Set up Quality Control Other c FOH $ $ $ $ $ 8.00 196.00 36.00 26.00 0.06 $ 880.00 $ 11,760.00 $ 1,080.00 $ 4,160.00 $ 2,400.00 $ 20,280.00 $ 1.014 per unit d $ 14.014 Rate $ 0.236 Direct Labor cost $ 2.000 per unit Overhead assigned $ 0.472 per unit E a Rate Overhead Allocated b Maitenance Setup Endgineering Standard Elite c ABC Costing $ 14.23 Standard Elite $ 44,113 $ 4,411 709520 $ 5.60 457200 $ 2,540.00 636000 $ 1,590.00 Mainteance Setup Engineering Total $ 17,360 $ 2,540 $ 3,180 $ 23,080 $ 1,736 $ 33,020 $ 31,800 $ 66,556 b Net Profit Ending Inventory $ $ 2014 344,010 $ - $ 2015 344,010 $ 65,250 $ 2016 344,010 - a Sales less Variable cost Contribution Margin less fixed cost Manufacturing Selling and Admin Net Income $ $ $ 2012 7,735,000 $ 4,095,000 $ 3,640,000 $ 2013 9,418,000 $ 4,986,000 $ 4,432,000 $ 2014 11,366,200 6,017,400 5,348,800 $ $ $ 2,097,000 $ 2,275,000 $ (732,000) $ 2,097,000 $ 2,275,000 $ 60,000 $ 2,097,000 2,275,000 976,800 a Full Costing Sales less COGS Gross Profit less Operating Expense Net profit c Variable costing Sales less variable cost CM less fixed cost Net profit $ 2014 10325000 3605000 6720000 197100 6,522,900 $ 21015 10325000 3768800 6556200 197100 6,359,100 $ 2014 10325000 3080000 7245000 804000 6,441,000 $ 21015 10325000 3080000 7245000 804000 6,441,000 176 30 206 2730 206 14770 3206420 562380 3768800 $ 320 22,400 Additional profit a In house cost less unavoidable cost Depreciation Relevant in house cost less Outsource Excess Cost due to outsource add sale of equipment Net Benefit of outsourcing 314200 $ -12900 301300 307240 -5940 28600 22,660 b In second year the saving will decresae by $28600. There will be a net loss of $5940 b After split off sales value Split off sales value Difference After Split off cost Packaging Incremental Benefit c After split off sales value Split off sales value Difference After Split off cost Packaging Incremental Benefit 580 -350 230 $ 50 180 1.78 -0.5 1.28 0.857143 $ 0.42 Variable net income Less Ending Value under Variable add Ending Value under absorption Absorption Net Income $ 457,420 -69890 117626 $ $ 47,736 505,156 494700 10.2 654400 14.93382 25.13382 4680 a Price QtY 85 75 65 55 45 14200 19300 34200 44700 64800 b Mximizing price is Revenue VC FC Cable fees Shipping cost 1207000 383400 160000 241400 71000 1447500 521100 160000 289500 96500 2223000 923400 160000 444600 171000 2458500 1206900 160000 491700 223500 2916000 1749600 160000 583200 324000 $65 Expected Profit $ 351,200 $ 380,400 $ 524,000 $ 376,400 $ 99,200 a b Target Cost Variable Cost Fixed Cost $ 3315 -2705 610 for target cost c New Target cost New Cost Variable Fixed Cost New cost per unit 3,315 target cost 2685 units $ 3,150 per unit $ 2035 630 2,665 629.9423 Yes the company will be able to sell at new target cost. a Full Cost 306000 $ Price 382500 $ 318.75 per globe b 261000 $ Price 255 per globe 435 per globe $ 543.75 per globe Cost of buying less saving DM DL Variable manufacturing Total Saving Net cost of buying Total of net cost of buying Saving from leasing cost Saving from Supervisor Incremental benefit 1.88 0.76 0.74 0.225 1.725 0.155 15500 17900 72600 $ 90500 75,000 a Material Ordering Material Requisiton Equipment Set up Quality Control Other b Material Ordering Material Requisiton Equipment Set up Quality Control Other c FOH $ $ $ $ $ 8.00 196.00 36.00 26.00 0.06 $ 880.00 $ 11,760.00 $ 1,080.00 $ 4,160.00 $ 2,400.00 $ 20,280.00 $ 1.014 per unit d $ 14.014 Rate $ 0.236 Direct Labor cost $ 2.000 per unit Overhead assigned $ 0.472 per unit E a Rate Overhead Allocated b Maitenance Setup Endgineering Standard Elite c ABC Costing $ 14.23 Standard Elite $ 44,113 $ 4,411 709520 $ 5.60 457200 $ 2,540.00 636000 $ 1,590.00 Mainteance Setup Engineering Total $ 17,360 $ 2,540 $ 3,180 $ 23,080 $ 1,736 $ 33,020 $ 31,800 $ 66,556 b Net Profit Ending Inventory $ $ 2014 344,010 $ - $ 2015 344,010 $ 65,250 $ 2016 344,010 - a Sales less Variable cost Contribution Margin less fixed cost Manufacturing Selling and Admin Net Income $ $ $ 2012 7,735,000 $ 4,095,000 $ 3,640,000 $ 2013 9,418,000 $ 4,986,000 $ 4,432,000 $ 2014 11,366,200 6,017,400 5,348,800 $ $ $ 2,097,000 $ 2,275,000 $ (732,000) $ 2,097,000 $ 2,275,000 $ 60,000 $ 2,097,000 2,275,000 976,800 a Full Costing Sales less COGS Gross Profit less Operating Expense Net profit c Variable costing Sales less variable cost CM less fixed cost Net profit $ 2014 10325000 3605000 6720000 197100 6,522,900 $ 21015 10325000 3768800 6556200 197100 6,359,100 $ 2014 10325000 3080000 7245000 804000 6,441,000 $ 21015 10325000 3080000 7245000 804000 6,441,000 176 30 206 2730 206 14770 3206420 562380 3768800