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请老师帮个忙啊，谢了
Ⅰ.match the following description with the appropriate document .(5 marks)
1.Issued by the purchasing department , sent to the supplier requesting materials ______
2.Issued by the stores department , sent to the purchasing departing requesting materials ________
3.Received together with the materials and compared to the materials received _______
4.Produced by the stores department on receipt of materials , sent to the accounts department to confirm delivery _______
5.Issued by production department , sent to the stores department requesting materials ______
Documents :
A Materials requisition note
B Purchase requisition note
C Goods received note
D Purchase order
E Delivery note
Ⅱ.DUO makes and sells two productions , Alpha and Beta .the following information is available for the period just gone :
Production (units)
Alpha 2,500
Beta 1,750
Sales(units)
Alpha 2,300
Beta 1,600
Financial data :
Alpha Beta
$ $
Unit selling price 90 75
Unit variable cost
Direct materials 15 12
Direct labour ($6/hr) 18 12
Variable production overheads 12 8
Fixed costs for company in total were $110,000 in the period . fixed costs are recovered on direct labour hours .
Requirements :
a) prepare an income statement for the period based on marginal cost principles . (10 marks )
b) prepare an income for the period based on absorption cost principles . (10 marks )
c) comment on the position shown by your statements. (15 marks )
Ⅲ.POV manufactures three products –X,Y and Z . that use the same machines . the budgeted income statements for the three products are as follows :
X Y Z
$000 $000 $000
Sales 1,000 1,125 625
Prime cost 500 562.5 437.5
Variable overheads 250 187.5 62.5
Fixed overheads 200 315 130
Profit /(loss) 50 60 (5)
Annual sales demand (units) 5,000 7,500 2,500
Machine hours per unit 20 21 26
Fixed overheads are absorbed on the basis of machine hours .the budgeted machine hours based on normal capacity were 322,500 hours . however , after the budget had been formulated , an unforeseen condition has meant that during the next period the available machine capacity has been limited to 296,500 hours .
Required :
a)Calculate the contribution per machine hr . (10 marks)
b)Determine the optimum production plan for the next period . (10 marks)
c)Calculate the resulting profit that your production plan will yield . (10 marks)
d)Explain why the contribution concept is used in limiting factor decision . (10 marks)
Ⅵ.Best engineering makes engineering components . the company has been manufacturing 6,000 components per week , with six direct employees working a 40 hour work , at a basic wage of $4.00 per hour. Each worker operates independently .
A new remuneration scheme is being introduced . each employee will receive payment on the following basis :
First 800 components per week $0.16 per unit
Next 200 components per week $0.17 per unit
All additional components per week $0.18 per unit
There will be a guaranteed minimum wage of $140 per week . it is expected that output will increase to 6,600 components per week with the new scheme .
Required :
a) calculate the labour cost per unit using the existing remuneration system . (5 marks )
b) calculate the labour cost per unit using the new remuneration system . (5 marks )
c) describe one advantage and one disadvantage to the employee of introducing the new system. (10 marks )
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发表于 2012-12-2 09:46
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