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COST CLASSIFICATIONS, MANUFACTURING SECTOR The Kitakyushu, Japan, plant of Nissan Motor Corporation assembles two types of cars (Teanas and Muranos). Separate assembly lines are used for each type of car. REQUIREMENTS: Classify each cost item (A- H) as follows: a. Direct or indirect (D or I) costs for the total number of Teanas assembled. b. Variable or fixed (V or F) costs depending on how total costs change as the total number of Teanas assembled changes. (If in doubt, select on the basis of whether the total costs will change substantially if there is a large change in the total number of Teanas assembled.) You will have two answers (D or I; V or F) for each of the following items: A. Cost of tires used on Teanas B. Salary of public relations manager for Kitakyushu plant C. Annual awards dinner for Teana suppliers D. Cost of lubricant used on the Teana assembly line E. Freight costs of Teana engines shipped from Yokohama to Kitakyushu F. Electricity costs for Teana assembly line (single bill covers entire plant) G. Wages paid to temporary assembly- line workers hired in periods of high Teana production (paid on hourly basis) H. Annual fire- insurance policy cost for Kitakyushu plant COST DRIVERS AND FUNCTIONS REQUIREMENTS: 1. Match each function with its representative cost driver. 2. Give a second example of a cost driver for each function. Functions list 1. Accounts payable 2. Recruiting 3. Data processing 4. Research and development 5. Purchasing 6. Warehousing 7. Billing Representative Cost Driver A. Number of invoices sent B. Number of purchase orders C. Number of research scientists D. Hours of computer processing unit (CPU) E. Number of employees hired F. Number of payments processed G. Number of pallets moved INVENTORIABLE COSTS VERSUS PERIOD COSTS REQUIREMENTS: 1. Distinguish between manufacturing-, merchandising-, and service-sector companies. 2. Distinguish between inventoriable costs and period costs. 3. Classify each of the cost items (a- h) as an inventoriable cost or a period cost. Explain your answers. Each of the following cost items pertains to one of these companies: Star Market (a merchandisingsector company), Maytag (a manufacturing-sector company), and Yahoo! (a service-sector company): a. Cost of lettuce and tomatoes on sale in Star Market's produce department b. Electricity used to provide lighting for assembly- line workers at a Maytag refrigerator- assembly plant c. Depreciation on Yahoo!' s computer equipment used to update its Web site d. Electricity used to provide lighting for Star Market's store aisles e. Depreciation on Maytag's computer equipment used for quality testing of refrigerator components during the assembly process f. Salaries of Star Market's marketing personnel planning local- newspaper advertising campaigns g. Perrier mineral water purchased by Yahoo! for consumption by its software engineers h. Salaries of Yahoo!'s marketing personnel selling advertising i. Depreciation on vehicles used to transport Maytag refrigerators to retail stores INCOME STATEMENT AND SCHEDULE OF COST OF GOODS MANUFACTURED The Howell Corporation has the following account balances (in millions): For Specific Date Direct materials inventory, Jan. 1, 2014 Work- in- process inventory, Jan. 1, 2014 Finished goods inventory, Jan. 1, 2014 Direct materials inventory, Dec. 31, 2014 Work- in- process inventory, Dec. 31, 2014 Finished goods inventory, Dec. 31, 2014 55 $15 10 70 20 5 For Year 2014 Purchases of direct materials Direct manufacturing labor Depreciation plant and equipment Plant supervisory salaries Miscellaneous plant overhead Revenues Marketing, distribution, and customer- service costs Plant supplies used Plant utilities Indirect manufacturing labor $325 100 80 5 35 950 240 10 30 60 REQUIREMENTS: Prepare an income statement and a supporting schedule of cost of goods manufactured for the year ended December 31, 2014. 1. How would the answer be modified if you were asked for a schedule of cost of goods manufactured and sold instead of a schedule of cost of goods manufactured? Be specific. 2. Would the sales manager's salary (included in marketing, distribution, and customer- service costs) be accounted for any differently if the Howell Corporation were a merchandising-sector company instead of a manufacturing-sector company? Describe how the wages of an assembler in the plant would be accounted for in this manufacturing company. 3. Plant supervisory salaries are usually regarded as manufacturing overhead costs. When might some of these costs be regarded as direct manufacturing costs? Give an example. 4. Suppose that both the direct materials used and the plant and equipment depreciation are related to the manufacture of 1 million units of product. What is the unit cost for the direct materials assigned to those units? What is the unit cost for plant and equipment depreciation? Assume that yearly plant and equipment depreciation is computed on a straight-line basis. 5. Assume that the implied cost-behavior patterns in requirement 4 persist. That is, direct material costs behave as a variable cost and plant and equipment depreciation behaves as a fixed cost. Repeat the computations in requirement 4, assuming that the costs are being predicted for the manufacture of 1.2 million units of product. How would the total costs be affected? 6. As a management accountant, explain concisely to the president why the unit costs differed in requirements 4 and 5. COST ESTIMATION--High- low method; regression analysis Anna Schaub, the financial manager at the Mangiamo restaurant, is checking to see if there is any relationship between newspaper advertising and sales revenues at the restaurant. She obtains the following data for the past 10 months: MONTH March April May June July August September October November December REVENUES $51,000 72,000 56,000 64,000 56,000 64,000 43,000 83,000 56,000 61,000 ADVERTISING COSTS $1,500 3,500 1,000 4,000 500 1,500 1,000 4,500 2,000 2,000 She estimates the following regression equation: Monthly revenues = $46,443 + ($6.584 * Advertising costs) REQUIREMENTS: 1. OPTIONAL: Plot the relationship between advertising costs and revenues. Also draw the regression line and evaluate it using the criteria of economic plausibility, goodness of fit, and slope of the regression line. 2. Use the high-low method to compute the function relating advertising costs and revenues. 3. Should Anna use the regression or the high-low cost estimation method for the restaurant? Explain your response