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Starlight Company manufactures part 2HD for use in its production cycle. The per unit cost for 2,000 units of part 2HD are as follows: Direct

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Starlight Company manufactures part 2HD for use in its production cycle. The per unit cost for 2,000 units of part 2HD are as follows: Direct Labor P25 Direct Materials P5 Fixed Overhead P20 Variable Overhead P10 United Supreme has offered to sell Starlight 2,000 units of part 2HD for P50 per unit. If starlight accepts the offer, the released facilities could be used to save P30,000 in relevant costs in its manufacture of part 2HD. In addition, P10 per unit of fixed overhead applied to part 2HD would be eliminated. What is the net advantage (disadvantage) of buying part 2HD?The U.R. Good Companyr produces a product using standard costs as follows: a. Standard cost per unit Materials ? kilos at F 3.50 per kilo Labor 8 hours at F 1.?5 per kilo Fixed MDH F 1.15 per hour or F 9.20 per unIt Variable MUH \"E035 per hour or F 6.30 per h. Overhead is applied on direct labor hours c. actual performance [1 month] Volume produced 300 Labor hours 6,300 Uverhead F13,200 Material Cost F 3.45 per kilo Labor Cost F 1.80 per hour Material Used 4.300 kilos The Material Price Variance is Premier Corporation sells two models of home ice cream makers, Mister Ice Cream and Cold King. Current sales total 60,000 units, consisting of 21,000 Mister Ice Cream units and 39,000 Cold King units. Selling price and variable cost information follow: Selling Price P3100 P4300 Variable Cost 20.50 32.50 Salespeople currently receive flat salaries that total P200000. Management is contemplating a change to a compensation plan that is based on commissions in an effort to boost the company's presence in the marketplace. Two plans are under consideration: - Plan A: 10% commission computed on gross peso sales. Mister Ice Cream sales are anticipated to be 19,500 units. Cold King sales are expected to total 45,500 units. - Plan B: 30% commission computed on the basis of production contribution margins. Mister Ice Cream sales are expected to total 39,000 units. Cold King sales are anticipated to be 26,000 units How much will be the new total commission under Plan B? The U.R. Good Company produces a product using standard costs as follows: a. Standard cost per unit Materials 7 kilos at P 3.50 per kilo Labor 8 hours at P 1.75 per kilo Fixed MOH P 1.15 per hour or P 9.20 per unit P 0.85 per hour or P 6.80 per Variable MOH unit b. Overhead is applied on direct labor hours c. Actual performance (1 month) Volume produced 800 Labor hours 6,300 Overhead P13,200 Material Cost P 3.45 per kilo Labor Cost P 1.80 per hour Material Used 4,800 kilos The Labor Rate Variance isThe following selected information pertains to Ajax Processing Co.: direct materials, P62,500; indirect materials, P12,500; factory payroll, P75,000 of direct labor and P11,250 of indirect labor; and other factory overhead incurred. P37,500. The total factory overhead wasThe following data are obtained from IGianna Manufacturing Company: - Cost of goods manufactured is 13?,50~0 - Inventory variations are as follows: raw materials ending inventory is US based on raw materials beginning: no initial inventory of work in process, but at the end of period ft 12,500 was on hand; nished goods inventory was four times as large at the end of the period as at the start. - Net income after taxes amounted to P 26,000, the income tax rate is 35% - Purchases of raw materials amounted to net income before taxes - Breakdown of costs incurred in manufacturing cost was as follows: o Raw materials consumed 50% o Direct labor 30% o Manufacturing overhead 20% The total amount of raw materials beginning inventory was Shelby Company has an available production capacity of 180,000 hours. This can be used to produce 3 products in any combination. The total fixed cost is P180,000. Other information are as follows: X Y Z Selling price P8 P23 P5 Variable expense 7 12 2 Number of Hours per 1 hour 10 hours 2 hours unit Market Limit 5,000 units 50,000 units To maximize profits, how many units of Product X?Animo Company's variable expenses are 75% of sales. At a sales level of P400,000, the company's degree of operating leverage is 8. At this sales level, fixed expenses areThe U.R. Good Company produces a product using standard costs as follows: a. Standard cost per unit Materials 7 kilos at P 3.50 per kilo Labor 8 hours at P 1.75 per kilo Fixed MOH P 1.15 per hour or P 9.20 per unit P 0.85 per hour or P 6.80 per Variable MOH unit b. Overhead is applied on direct labor hours c. Actual performance (1 month) Volume produced 800 Labor hours 6,300 Overhead P13,200 Material Cost P 3.45 per kilo Labor Cost P 1.80 per hour Material Used 4,800 kilos The Material Quantity Variance isData for September of Direction Corporation and its two major business segments, North and South, appear below: Sales, North P540,000 Variable Expenses, North 259,000 Traceable fixed expenses, North 70,000 Sales, South 800,000 Variable Expenses, South 408,000 Traceable fixed expenses, South 80,000 In addition, common fixed expenses totaled P319,000 and were allocated as follows: P160,000 to the North business segment and P159,000 to the South business segment. The contribution margin of the South business segment is

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