I SEE THE LIGHT, CYBERTEXT. Can someone help me with excel slides 10-12? Thank you
AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments . X [G al Wrap Text ,,, Paste BIU Merge & Center v $ % SB Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Find Select Filter Analyze Data V Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No D3 XV fix A B . I J L M M N P Q R S LI W Y DZ Z I SEE THE LIGHT Background Information I SEE THE LIGHT (ISTL) is a subchapter Scorporation that manufactures children's lampsightlights for use in bedrooms. These lamps are sold nationwide through a group of independent sales representatives who have an exclusive sales region. The business is in its tenth year and has asked you to assist in planning for next year's operations The lamps are ceramic figurines of animals, boats, boys and girls playing and singing, al in delightful colors The owner of the business. Big Al. creates a crawing for the figurine and faxes it to a plant in China where a mold is created and a sample produced and hand painted. If the mald meels the expectations of Big A an order of 500 lamp parts is placed. Each lamp kit consists of the parts required to complete one lamp: a figurine, a lamp shade and the required electrical components. There are presently 10 different figurines that come in six different colors: 60 models There are presently 10 workers in the plant. They are responsible for receiving the raw material, manufacturing the product packing and shipping. In addition to Big Al there are two office workers who are responsible for all administrative duties Big Al had his accountant prepare the Projected Income Statement and Balance Sheet presented on page two. Big Al heard about your skills in managerial accounting and would like your assistance in the following areas: 10 11 12 13 14 15 16 17 18 18 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 46 46 47 48 49 50 Part 1 Part 2 Part 3 Part 4 4 Part 5 Part 6 Part 7 Fixed and Variable Cost Determinations - Unit Cost Calculations Cost Volume Relationships - Profit Planning Budgets Process Costing Job Order Coating Standard Costing - Variance Analysis Capital Decision Making To upload your work to Big Al the file without changing the name. Pay attention to the specific location that Excel saves the file. Return to the bottom of the page that you downloaded the file from: Cybertext.com, The Book List Building Blocks of Accounting-A Managerial Perspective, Enter password, Upload Your Excel File If you upload an old version of the file the results will not update. Keep two coples of your spreadsheet in two separate places in case one of Big Al's competitors sends someone to destroy your work or it is lost in transmission. You may find it easier to work on this project if you print a hard copy of all the pages. NOTE: FAQ 1 A A4 B A B AS A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G al Wrap Text Paste Insert $ % Merge & Center Sort Delete Conditional Format Cell Formatting as Table Styles Format Find Select Filter Analyze Data V Yes No A1 Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? fx A E G H T JK I See The Light Projected Income Statement For the Period Ending December 31, 20x1 L M N R S T U V W X 2 3 S 1,195,000.00 750,000.00 S 375,000.00 10 19 25,000 lamas S4500 Cost of Guods Sou @ $30.00 Gross Pront Solra Expenses: Flead Variable (Commission perunt) @ $3.co Admnistrative Expenses Fbcd Varahl $2.00 Tula Seling and Administrave Expe1888: Nat Profit S 29 00 00 75,000.00 3 98,000.00 5 42.000.00 50 ODO OD 92,000.00 180,000.00 S 105,000.00 I See The Light Projected Balance Sheet As of December 31, 20x1 $ 32 93 34 36 36 45 46 47 48 49 58 be GO f1 82 71 72 73 74 75 84 A5 86 07 be 97 98 be 100 101 110 34.710.00 67,500.00 Current AR Cash Accounts Receivable Inventory Raw Materal Lamp Kits Viork in Process Finished Goods Total arent ASSAS 8.000.00 500 $16.00 0 3000 $30.00 90,000.00 S 200,210.00 Fbed Assets Equiamant Acumulated Depreciation Tulal Fixed Anreis Total Assets $ 20,03,0 1,800.00 13.200.00 S213.410.00 112 Current Liabites Accounts Payable Totalliblik FAQ A 54,000.00 54,0CO DO A6 2 A A4 B A B AS A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF A A2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments . X [G ab Wrap Text Paste BIU Merge & Center $ % SB Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Find Select Filter Analyze Date V Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No A1 A H J L M N D Q R 8 8 T U W W B D F Fixed and Variable Cost Determinations Unit Cost Calculations E 7 L The projected cost of a lamp is calculated based upon the projected increases or decreases to 5 cumont costs. The present costs to manufacture one lampa: 10 11 Lamp kit KE 51600COOC perlamp 23 Direct labor 20000000 per lamp 4 lamhr.) 24 Variable Overhead: 2.0000000 per kamp 25 Fixed Overhead 10.0000000 per lamp based on rommal capacity of 25.000 amps) 36 36 Coal parlame: $3COOCOOC perlamp 37 38 Expected increases for 20x2 39 When callsting projected in ourd to TWO (50.00) dec ma che 49 1. Material Costs are expected to increase by 4.00% 51 52 2 Labor Orels are expected to increase by 5.00% 53 63 3. Variable Overhead is expected to increase by 4.50%. 64 65 4. Fized Dwarhead sex acted to increase to $280.000 88 67 6. Flued Administrat compenses are expected to ncrease to $60,000. 77 78 6. Variable saling exersa (assured or a per bamph) Are Axected to inRARA 79 by 3.50% 00 81 7. Fixed seing expenses are expected to be S35,000 in 2012. 91 92 8. Variable administrative expense Tured as perlamp basis) are expected to increase by 2.00% 94 95 on the following schedule davala the following us 105 1- 20:2 Projected Variable Manufacturing Unit Cost of Alamp 106 107 2. 20x2 Projected Variable Unit Cost per lamp. 108 109 3- 202 Prajndled Fixed Conte 119 22 FAQ 3 A5 B AS A 10 A 11 A 13 - 12 Ready + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments . X [G a Wrap Text Paste 1 Merge & Center $ % SB Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Filter Find Select Analyze Data V Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No D74 X VS. . D G H T J L M N 9 Variable Mourachung Liar Cost 20x1 Coat Projected Percent Increase 20x2 Curl Rounded lu 2 Decimal Places 4 16 2 2 $16.64 $2.10 $2.09 $ 14.02) [4.09) 4.5 10 11 Lamp Kt 12 Labor 19 Variable Overhead 20 21 Projected Variable Manufacturing Cost Per Unit 22 23 30 31 Told Variable Coat Pur 20 $20.03 (4.04) 20x1 Coal Projected Pcreant INCIAASA 20x2 Cost Rounded to 2 Decimal PACA 95 9 2 2 3.11 2.04 20.83 (405) (108) (4.04) 32 33 Variable Selling 34 Variable Anita 41 Projecte Variable Manufacturing Unit Cosi 42 43 44 Projected Total Variable Cost Per Unit 45 52 53 54 Schedule of Five Goals 25.98 (4.07) 20x1 Goal 20x2 Cost Projccted Percent Increase 2899900 10 S 290,000.00 (4.08) S 23000 42000 52.1739 42.8571 35,000.00 60,000.00 (4.09) (4.10) S 66 Fixed Overeed 62 nomal capacly of lamps @_) 54 Fixed Beling 65 Fixed Administrative 66 87 Projeleu Total Fixed Costs 74 78 76 FAQ Ready 985,000.00 (4.11) " B a 10 A 11 A 12 13 + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text , ,,, WS Paste 1 Format $ % Insert SB Delete Merge & Center v Conditional Format Cell Formatting as Table Styles Sort Filter Find Select V Analyze Data Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No 127 E r H L N o P D 5 U VW X Y Z PART 2 Cost Volume Relationships - Profit Planning Fly two ante egte the meant to send Kawin 10 New Forestal warnt al part of a lonterkarrel where your brand 11 poradcowit Futum. find the new modele indos trato find the 12 uber of unisondton nyt singkol 13 15 1. Fu 2002 di PT Mille 14.10. Wcia di rancak bukan do you 16 PM' 17 1B 1P 21 22 Costa Nargin Rand SSSR 40 Cew Norino Rourd to four po. kwotworoplo For 2012 set. Teoretirane 2012 12 5127.300 W Steina 20 21 42 43 Bad una leve casse par trupin tur tressed (8099 Fu2b2d VID MIL 45.00. I bolo... LOCO LOW THI tespidis 60 Broeken und wir ce 74 FAQ A3 5 B AS A 10 A 11 A 12 A 13 Ready 78% AutoSave OF AA2OO... JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G h Wrap Text Paste BI U Merge & Center $ % SB Insert Delete Format Sort Conditional Format Cell Formatting es Table Styles v Find Select V Filter Analyze Data Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No H37 A J L M N 0 Q R T D E H H For 20x2 the selling prio per lamp wl be $45.00. If the variable cost increase by 56.00 a unk how many lamps IT tok: le tro 10 14 16 17 18 21 Bakeven sales in .nts in Werder moure uplets needed 0} 5. For 20x2 the selling prior per lamp wl be $45.00. If the variable cost decreased by $5.00 aunt how many as . malt kok: lo tre Bakoven saks inntar diante un arc ultroll freda If for 2la2 the ring proper pis in to $90.00 a intromery ampe must be end obrokoven? to Hokean sale in nix is rewart wit d sin manipistonos Frente mare BCS) 57 7. If for 20,2 the selling prioc per amp is cercased to 540.00 a unk how many lamps must be sold to have GO R! Bakoven sales in .nts i de terrorcupletorede www.purple {804) FAQ A B B A 10 A 13 A 11 - 12 Ready 90% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text Paste BIU $ % Merge & Center SB Insert Delete Conditional Format Cell Formatting as Table Styles Format V Sort Filter Find Select Analyze Data V Yes No H J . L M N o Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Al fx B E E 4 PART 3 5 Budgets 9 10 11 Criston N has decded to develop its budgct based upon proiected sales of 41,000 lamps at 12 $40.00 per me 13 The company has requested that you prepare a master budget for the year. This budget is to be used 17 for planning and contial of operations and should be compared of 18 19 1. Production Budget 20 21 2. Material Budget 25 26 3. Direct Labor Budget 27 28 4. Factory Overhead Budget 29 33 6. Seling and Administrative Budget 34 35 6. Coat of Gooda Soki Rucgal 36 7. Budgeted Income Statement 41 42 8. Cash Budget 49 44 Notes for Budgeting 46 49 50 The company wants to maintain the same number of units in the beginning and ending inventories of 51 work-in-prozes, and electrical parts while increasing the inventory of Lamp Kits to 876 pieces and 52 decreasing the finished goods by 20%. 53 57 Complete the following budget 58 be 1 Posuction Budger GO F1 Planrad SALAH 65 Desired Erding Inventory of Finished Gouce BB Total Needed 67 Les Beginning Inventory fe 69 Tatal Production 7.01) 73 74 75 AFAQ B a B A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G a Wrap Text Paste 1 U $ % Merge & Center SB Insert Delete Conditional Format Cell Formatting as Table Styles Format v Sort Filter Find Select Analyze Data V Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No A1 A B C D E F G H J L L M N 0 P 4 2 laterais Budget Lan Ka Needed for Production Desired Facing Inventory Total Needed Lese: Reginning inventory Total Purchase Cost per les Cost of Purchases (Round to two places, S.) {801) {80) {803) (804) ) 18.05 (809 3 Overlabar Audi {807) Labor Coel Per Lamp Production Total Labor Cost Round to two places. 548.24) {808) 4 Factory oveniens Fudget A 11 12 13 14 15 20 21 65 66 67 88 A9 74 75 78 77 78 A3 84 06 BE 87 be 89 90 91 92 99 94 96 96 97 98 ge 100 101 102 103 104 105 106 107 108 100 Variable Factory Overhead: Variable Factory Overtoad Cost Per Unit Number of units to be produced Total Varebic Factory Overhead Round to the places, $A# Flued Factory Ovenced 18.09) 18.10) Total Factory Overhead Round to two places. $#*) 18.11) FAQ B A 9 A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF A. 2OO... JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text Paste BIU Insert Merge & Center SB $ % Delete Format Conditional Format Cell Formatting as Table Styles Sort Filter Find Select Analyze Data V Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No A1 XVfx A B E F H K L M N N O P P Q 4 Factory Owed Bull 1801) (9.02) 15.03) Overhead Allocation rate based on: 13 1. Number of Unita 14 Total Factory Overhead Number of Units 15 (Round to two pieces SUA ) 16 17 5 Columakne une unit.next var 23 Cost of onio Lamp ICY 24 Labor Cast Per Lama 25 Factory overhead perunt 26 27 Total cost of one unt 33 (Rourd to two places See 34 45 46 8 Suling and Admin Buttore 47 53 Fbed Being 54 Variable Seling Round to two paces, $**.* 50 Food Administrative B6 Variable Admnistrative (Round to two places, st.) 57 Total Seling and Administrative Round to two paces, $**.* 63 19.04) 15.05) 15.06) Round dolar lu lwo places. S. 1807) 7 84 A5 AB 87 73 74 75 76 77 03 B4 97 9e 99 100 101 102 103 104 106 Roda Sot Budget Beginning Inventory. Finished Goods . Production Ocels Material: Lamp Kits Beginning Inventory Purchased Available for Use Erding Inventory of Larp Kue Lamo Kits Used in Procusbon Total Materias: Labar Overhead Cost of Goods Avalable Less: Encing Inventory, Finished Goods Cost of Goods Sold 19.09) 19.10) 19.11) 19.12) 15.13) 19.14) FAQ A B 29 A 10 A 11 - 12 A 13 Ready , el + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text ,,, Paste BIU $ % SB Insert Delete Merge & Center Sort Conditional Format Cell Formatting as Table Styles Format Find Select Filter Analyze Data V Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No Al ABCD E H T N N a P a R T U V X 7 www.com 3261 1: 1 Be Pdf Big Eye STEM Note 1900 Canacha Adresa Minta Ilaw padar te ww.isla: HDMC Pis123161 wuchini202 4 1 150 in it to your answer and Deser. Se www 18 hreland India Indoneywelry and prsta w wollepel hy Fusay. Teringing and adminisys : wiwit me 27 $123 15 The Light B1 Prajected Coahul E2 For the Yur Ending Dambar 1.22 Rusia 77 Big Coche Cahi Sind Asment RSS Intymi rolo Redan 2100 31000 11004 1 te R 13 Cache Parden Asmiriad yma! Parden Card pci in 22 2 ON Ming Ons Net To Mirre Owand PE SAN TIL Les Din Isa anantum *05 106 Edged Cash Bancoboring TUTT Neces Muda 310 219 11000 310 ES . 110 111 12 TIS Amarred B.youn Blake 12 13 FAQ B AB A 10 A 11 13 - 12 Ready B2% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G al Wrap Text Paste 1 $ % Merge & Center SH Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Filter Find Select Analyze Date V Yes No Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? A1 X Vfx A B C E J L PART 4 H M N 0 0 P o R S T U W w X Y : Process Costing - Weighted Average & General Information 9 The I See The Light Company has a rekated company that produces the figurines. They use process custing 10 in the moicing department. The factory overhead is appled at a rate of 50's of drect labor dollars. 19 The material la added at the beginning of the process. The labor and overhead coats are assumed 20 to be added urim thaughout 21 29 30 31 32 33 Month of January 41 42 Selected information for January is presented below. Note that the appled overhead rate was 43 50x of direct abar costs in the making department. 44 45 53 Molding Department 54 Good in process af.laruary 1 were 3600 figurines at a costar S5A 748.00. Or this amount. 55 688.00 was from 58 raw nilade, $34040.00 for labor and $17,020.00 furowemad. These 3,600 figurines were assumed to be 57 00.00% completo as to labor and overticad. GG GC During January 23,000 units were started, S36,340.00 of materias and $40.940.00 of labor costs were incuncc. 87 Ge The 7000 figurines that were in-process at the end of January were asumed to be 90.00%.complete ta AS Labor and overhead, 77 7e Al figurines in January passed inspection 79 00 1. BS 90 91 92 93 101 102 103 FAQ A5 B AS A 10 11 A 12 A 13 Ready | + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text , ,,, Paste 1 $ % SB Insert Merge & Center Delete Conditional Format Cell Formatting as Table Styles Format Sort 3 v Filter Find Select Analyze Data Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No A1 X B C D E F G | | | H K L M N P R 8 T U January PADANG 10 Physical Fion of Units 20 Work P O Beginna 21 Units Sarted this Period 22 Unica te Account for Totaltsumedu! Work Promos Ending Total scoured in (1201) (1202) Eye Line werd Fund to two place. (1208) 49 Egunakan. Un la Carrerain Round to two plus, 4. (1204) (1206) BC 61 Total cost of Material Round to two places it .. R 71 12 Total cost of Gendario Roud to two places. Att 72 Totalcoat to DECEA ndotopless, .. T4 (1206) (1207 [12.00 B4 US Cort per gulvalen Unt of Material Ro.nd to two places the B7 * Cost par son un or version Fund to two placas, B7 (1 2CH) (12.10 100 101 110 111 Cestofthed ne into y, and conveRound lomplace, SADA 112 113 19 128 124 125 128 127 Cost of the ita tanafemed, erial and corres Round lomplace, SAD 12B 129 130 FAQ A4 B A B AS A 10 A 11 1 12 A 13 + Ready , B6% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments . X [G al Wrap Text ,,, Paste BIU Merge & Center v $ % SB Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Find Select Filter Analyze Data V Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No D3 XV fix A B . I J L M M N P Q R S LI W Y DZ Z I SEE THE LIGHT Background Information I SEE THE LIGHT (ISTL) is a subchapter Scorporation that manufactures children's lampsightlights for use in bedrooms. These lamps are sold nationwide through a group of independent sales representatives who have an exclusive sales region. The business is in its tenth year and has asked you to assist in planning for next year's operations The lamps are ceramic figurines of animals, boats, boys and girls playing and singing, al in delightful colors The owner of the business. Big Al. creates a crawing for the figurine and faxes it to a plant in China where a mold is created and a sample produced and hand painted. If the mald meels the expectations of Big A an order of 500 lamp parts is placed. Each lamp kit consists of the parts required to complete one lamp: a figurine, a lamp shade and the required electrical components. There are presently 10 different figurines that come in six different colors: 60 models There are presently 10 workers in the plant. They are responsible for receiving the raw material, manufacturing the product packing and shipping. In addition to Big Al there are two office workers who are responsible for all administrative duties Big Al had his accountant prepare the Projected Income Statement and Balance Sheet presented on page two. Big Al heard about your skills in managerial accounting and would like your assistance in the following areas: 10 11 12 13 14 15 16 17 18 18 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 46 46 47 48 49 50 Part 1 Part 2 Part 3 Part 4 4 Part 5 Part 6 Part 7 Fixed and Variable Cost Determinations - Unit Cost Calculations Cost Volume Relationships - Profit Planning Budgets Process Costing Job Order Coating Standard Costing - Variance Analysis Capital Decision Making To upload your work to Big Al the file without changing the name. Pay attention to the specific location that Excel saves the file. Return to the bottom of the page that you downloaded the file from: Cybertext.com, The Book List Building Blocks of Accounting-A Managerial Perspective, Enter password, Upload Your Excel File If you upload an old version of the file the results will not update. Keep two coples of your spreadsheet in two separate places in case one of Big Al's competitors sends someone to destroy your work or it is lost in transmission. You may find it easier to work on this project if you print a hard copy of all the pages. NOTE: FAQ 1 A A4 B A B AS A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G al Wrap Text Paste Insert $ % Merge & Center Sort Delete Conditional Format Cell Formatting as Table Styles Format Find Select Filter Analyze Data V Yes No A1 Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? fx A E G H T JK I See The Light Projected Income Statement For the Period Ending December 31, 20x1 L M N R S T U V W X 2 3 S 1,195,000.00 750,000.00 S 375,000.00 10 19 25,000 lamas S4500 Cost of Guods Sou @ $30.00 Gross Pront Solra Expenses: Flead Variable (Commission perunt) @ $3.co Admnistrative Expenses Fbcd Varahl $2.00 Tula Seling and Administrave Expe1888: Nat Profit S 29 00 00 75,000.00 3 98,000.00 5 42.000.00 50 ODO OD 92,000.00 180,000.00 S 105,000.00 I See The Light Projected Balance Sheet As of December 31, 20x1 $ 32 93 34 36 36 45 46 47 48 49 58 be GO f1 82 71 72 73 74 75 84 A5 86 07 be 97 98 be 100 101 110 34.710.00 67,500.00 Current AR Cash Accounts Receivable Inventory Raw Materal Lamp Kits Viork in Process Finished Goods Total arent ASSAS 8.000.00 500 $16.00 0 3000 $30.00 90,000.00 S 200,210.00 Fbed Assets Equiamant Acumulated Depreciation Tulal Fixed Anreis Total Assets $ 20,03,0 1,800.00 13.200.00 S213.410.00 112 Current Liabites Accounts Payable Totalliblik FAQ A 54,000.00 54,0CO DO A6 2 A A4 B A B AS A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF A A2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments . X [G ab Wrap Text Paste BIU Merge & Center $ % SB Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Find Select Filter Analyze Date V Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No A1 A H J L M N D Q R 8 8 T U W W B D F Fixed and Variable Cost Determinations Unit Cost Calculations E 7 L The projected cost of a lamp is calculated based upon the projected increases or decreases to 5 cumont costs. The present costs to manufacture one lampa: 10 11 Lamp kit KE 51600COOC perlamp 23 Direct labor 20000000 per lamp 4 lamhr.) 24 Variable Overhead: 2.0000000 per kamp 25 Fixed Overhead 10.0000000 per lamp based on rommal capacity of 25.000 amps) 36 36 Coal parlame: $3COOCOOC perlamp 37 38 Expected increases for 20x2 39 When callsting projected in ourd to TWO (50.00) dec ma che 49 1. Material Costs are expected to increase by 4.00% 51 52 2 Labor Orels are expected to increase by 5.00% 53 63 3. Variable Overhead is expected to increase by 4.50%. 64 65 4. Fized Dwarhead sex acted to increase to $280.000 88 67 6. Flued Administrat compenses are expected to ncrease to $60,000. 77 78 6. Variable saling exersa (assured or a per bamph) Are Axected to inRARA 79 by 3.50% 00 81 7. Fixed seing expenses are expected to be S35,000 in 2012. 91 92 8. Variable administrative expense Tured as perlamp basis) are expected to increase by 2.00% 94 95 on the following schedule davala the following us 105 1- 20:2 Projected Variable Manufacturing Unit Cost of Alamp 106 107 2. 20x2 Projected Variable Unit Cost per lamp. 108 109 3- 202 Prajndled Fixed Conte 119 22 FAQ 3 A5 B AS A 10 A 11 A 13 - 12 Ready + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments . X [G a Wrap Text Paste 1 Merge & Center $ % SB Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Filter Find Select Analyze Data V Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No D74 X VS. . D G H T J L M N 9 Variable Mourachung Liar Cost 20x1 Coat Projected Percent Increase 20x2 Curl Rounded lu 2 Decimal Places 4 16 2 2 $16.64 $2.10 $2.09 $ 14.02) [4.09) 4.5 10 11 Lamp Kt 12 Labor 19 Variable Overhead 20 21 Projected Variable Manufacturing Cost Per Unit 22 23 30 31 Told Variable Coat Pur 20 $20.03 (4.04) 20x1 Coal Projected Pcreant INCIAASA 20x2 Cost Rounded to 2 Decimal PACA 95 9 2 2 3.11 2.04 20.83 (405) (108) (4.04) 32 33 Variable Selling 34 Variable Anita 41 Projecte Variable Manufacturing Unit Cosi 42 43 44 Projected Total Variable Cost Per Unit 45 52 53 54 Schedule of Five Goals 25.98 (4.07) 20x1 Goal 20x2 Cost Projccted Percent Increase 2899900 10 S 290,000.00 (4.08) S 23000 42000 52.1739 42.8571 35,000.00 60,000.00 (4.09) (4.10) S 66 Fixed Overeed 62 nomal capacly of lamps @_) 54 Fixed Beling 65 Fixed Administrative 66 87 Projeleu Total Fixed Costs 74 78 76 FAQ Ready 985,000.00 (4.11) " B a 10 A 11 A 12 13 + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text , ,,, WS Paste 1 Format $ % Insert SB Delete Merge & Center v Conditional Format Cell Formatting as Table Styles Sort Filter Find Select V Analyze Data Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No 127 E r H L N o P D 5 U VW X Y Z PART 2 Cost Volume Relationships - Profit Planning Fly two ante egte the meant to send Kawin 10 New Forestal warnt al part of a lonterkarrel where your brand 11 poradcowit Futum. find the new modele indos trato find the 12 uber of unisondton nyt singkol 13 15 1. Fu 2002 di PT Mille 14.10. Wcia di rancak bukan do you 16 PM' 17 1B 1P 21 22 Costa Nargin Rand SSSR 40 Cew Norino Rourd to four po. kwotworoplo For 2012 set. Teoretirane 2012 12 5127.300 W Steina 20 21 42 43 Bad una leve casse par trupin tur tressed (8099 Fu2b2d VID MIL 45.00. I bolo... LOCO LOW THI tespidis 60 Broeken und wir ce 74 FAQ A3 5 B AS A 10 A 11 A 12 A 13 Ready 78% AutoSave OF AA2OO... JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G h Wrap Text Paste BI U Merge & Center $ % SB Insert Delete Format Sort Conditional Format Cell Formatting es Table Styles v Find Select V Filter Analyze Data Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No H37 A J L M N 0 Q R T D E H H For 20x2 the selling prio per lamp wl be $45.00. If the variable cost increase by 56.00 a unk how many lamps IT tok: le tro 10 14 16 17 18 21 Bakeven sales in .nts in Werder moure uplets needed 0} 5. For 20x2 the selling prior per lamp wl be $45.00. If the variable cost decreased by $5.00 aunt how many as . malt kok: lo tre Bakoven saks inntar diante un arc ultroll freda If for 2la2 the ring proper pis in to $90.00 a intromery ampe must be end obrokoven? to Hokean sale in nix is rewart wit d sin manipistonos Frente mare BCS) 57 7. If for 20,2 the selling prioc per amp is cercased to 540.00 a unk how many lamps must be sold to have GO R! Bakoven sales in .nts i de terrorcupletorede www.purple {804) FAQ A B B A 10 A 13 A 11 - 12 Ready 90% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text Paste BIU $ % Merge & Center SB Insert Delete Conditional Format Cell Formatting as Table Styles Format V Sort Filter Find Select Analyze Data V Yes No H J . L M N o Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Al fx B E E 4 PART 3 5 Budgets 9 10 11 Criston N has decded to develop its budgct based upon proiected sales of 41,000 lamps at 12 $40.00 per me 13 The company has requested that you prepare a master budget for the year. This budget is to be used 17 for planning and contial of operations and should be compared of 18 19 1. Production Budget 20 21 2. Material Budget 25 26 3. Direct Labor Budget 27 28 4. Factory Overhead Budget 29 33 6. Seling and Administrative Budget 34 35 6. Coat of Gooda Soki Rucgal 36 7. Budgeted Income Statement 41 42 8. Cash Budget 49 44 Notes for Budgeting 46 49 50 The company wants to maintain the same number of units in the beginning and ending inventories of 51 work-in-prozes, and electrical parts while increasing the inventory of Lamp Kits to 876 pieces and 52 decreasing the finished goods by 20%. 53 57 Complete the following budget 58 be 1 Posuction Budger GO F1 Planrad SALAH 65 Desired Erding Inventory of Finished Gouce BB Total Needed 67 Les Beginning Inventory fe 69 Tatal Production 7.01) 73 74 75 AFAQ B a B A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G a Wrap Text Paste 1 U $ % Merge & Center SB Insert Delete Conditional Format Cell Formatting as Table Styles Format v Sort Filter Find Select Analyze Data V Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No A1 A B C D E F G H J L L M N 0 P 4 2 laterais Budget Lan Ka Needed for Production Desired Facing Inventory Total Needed Lese: Reginning inventory Total Purchase Cost per les Cost of Purchases (Round to two places, S.) {801) {80) {803) (804) ) 18.05 (809 3 Overlabar Audi {807) Labor Coel Per Lamp Production Total Labor Cost Round to two places. 548.24) {808) 4 Factory oveniens Fudget A 11 12 13 14 15 20 21 65 66 67 88 A9 74 75 78 77 78 A3 84 06 BE 87 be 89 90 91 92 99 94 96 96 97 98 ge 100 101 102 103 104 105 106 107 108 100 Variable Factory Overhead: Variable Factory Overtoad Cost Per Unit Number of units to be produced Total Varebic Factory Overhead Round to the places, $A# Flued Factory Ovenced 18.09) 18.10) Total Factory Overhead Round to two places. $#*) 18.11) FAQ B A 9 A 10 A 11 - 12 A 13 Ready + 100% AutoSave OF A. 2OO... JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text Paste BIU Insert Merge & Center SB $ % Delete Format Conditional Format Cell Formatting as Table Styles Sort Filter Find Select Analyze Data V Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No A1 XVfx A B E F H K L M N N O P P Q 4 Factory Owed Bull 1801) (9.02) 15.03) Overhead Allocation rate based on: 13 1. Number of Unita 14 Total Factory Overhead Number of Units 15 (Round to two pieces SUA ) 16 17 5 Columakne une unit.next var 23 Cost of onio Lamp ICY 24 Labor Cast Per Lama 25 Factory overhead perunt 26 27 Total cost of one unt 33 (Rourd to two places See 34 45 46 8 Suling and Admin Buttore 47 53 Fbed Being 54 Variable Seling Round to two paces, $**.* 50 Food Administrative B6 Variable Admnistrative (Round to two places, st.) 57 Total Seling and Administrative Round to two paces, $**.* 63 19.04) 15.05) 15.06) Round dolar lu lwo places. S. 1807) 7 84 A5 AB 87 73 74 75 76 77 03 B4 97 9e 99 100 101 102 103 104 106 Roda Sot Budget Beginning Inventory. Finished Goods . Production Ocels Material: Lamp Kits Beginning Inventory Purchased Available for Use Erding Inventory of Larp Kue Lamo Kits Used in Procusbon Total Materias: Labar Overhead Cost of Goods Avalable Less: Encing Inventory, Finished Goods Cost of Goods Sold 19.09) 19.10) 19.11) 19.12) 15.13) 19.14) FAQ A B 29 A 10 A 11 - 12 A 13 Ready , el + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text ,,, Paste BIU $ % SB Insert Delete Merge & Center Sort Conditional Format Cell Formatting as Table Styles Format Find Select Filter Analyze Data V Open recovered workbooks? Your recent changes were seved. Do you want to continue working where you left off? Yes No Al ABCD E H T N N a P a R T U V X 7 www.com 3261 1: 1 Be Pdf Big Eye STEM Note 1900 Canacha Adresa Minta Ilaw padar te ww.isla: HDMC Pis123161 wuchini202 4 1 150 in it to your answer and Deser. Se www 18 hreland India Indoneywelry and prsta w wollepel hy Fusay. Teringing and adminisys : wiwit me 27 $123 15 The Light B1 Prajected Coahul E2 For the Yur Ending Dambar 1.22 Rusia 77 Big Coche Cahi Sind Asment RSS Intymi rolo Redan 2100 31000 11004 1 te R 13 Cache Parden Asmiriad yma! Parden Card pci in 22 2 ON Ming Ons Net To Mirre Owand PE SAN TIL Les Din Isa anantum *05 106 Edged Cash Bancoboring TUTT Neces Muda 310 219 11000 310 ES . 110 111 12 TIS Amarred B.youn Blake 12 13 FAQ B AB A 10 A 11 13 - 12 Ready B2% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G al Wrap Text Paste 1 $ % Merge & Center SH Insert Delete Conditional Format Cell Formatting as Table Styles Format Sort Filter Find Select Analyze Date V Yes No Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? A1 X Vfx A B C E J L PART 4 H M N 0 0 P o R S T U W w X Y : Process Costing - Weighted Average & General Information 9 The I See The Light Company has a rekated company that produces the figurines. They use process custing 10 in the moicing department. The factory overhead is appled at a rate of 50's of drect labor dollars. 19 The material la added at the beginning of the process. The labor and overhead coats are assumed 20 to be added urim thaughout 21 29 30 31 32 33 Month of January 41 42 Selected information for January is presented below. Note that the appled overhead rate was 43 50x of direct abar costs in the making department. 44 45 53 Molding Department 54 Good in process af.laruary 1 were 3600 figurines at a costar S5A 748.00. Or this amount. 55 688.00 was from 58 raw nilade, $34040.00 for labor and $17,020.00 furowemad. These 3,600 figurines were assumed to be 57 00.00% completo as to labor and overticad. GG GC During January 23,000 units were started, S36,340.00 of materias and $40.940.00 of labor costs were incuncc. 87 Ge The 7000 figurines that were in-process at the end of January were asumed to be 90.00%.complete ta AS Labor and overhead, 77 7e Al figurines in January passed inspection 79 00 1. BS 90 91 92 93 101 102 103 FAQ A5 B AS A 10 11 A 12 A 13 Ready | + 100% AutoSave OF AA 2OO.. JB6554 Home Insert Draw Page Layout Formulas Data Review View Tell me Share Comments X [G at Wrap Text , ,,, Paste 1 $ % SB Insert Merge & Center Delete Conditional Format Cell Formatting as Table Styles Format Sort 3 v Filter Find Select Analyze Data Open recovered workbooks? Your recent changes were saved. Do you want to continue working where you left off? Yes No A1 X B C D E F G | | | H K L M N P R 8 T U January PADANG 10 Physical Fion of Units 20 Work P O Beginna 21 Units Sarted this Period 22 Unica te Account for Totaltsumedu! Work Promos Ending Total scoured in (1201) (1202) Eye Line werd Fund to two place. (1208) 49 Egunakan. Un la Carrerain Round to two plus, 4. (1204) (1206) BC 61 Total cost of Material Round to two places it .. R 71 12 Total cost of Gendario Roud to two places. Att 72 Totalcoat to DECEA ndotopless, .. T4 (1206) (1207 [12.00 B4 US Cort per gulvalen Unt of Material Ro.nd to two places the B7 * Cost par son un or version Fund to two placas, B7 (1 2CH) (12.10 100 101 110 111 Cestofthed ne into y, and conveRound lomplace, SADA 112 113 19 128 124 125 128 127 Cost of the ita tanafemed, erial and corres Round lomplace, SAD 12B 129 130 FAQ A4 B A B AS A 10 A 11 1 12 A 13 + Ready , B6%
