Managerial Accounting Essay Example | Topics and Well Written Essays - 1000 words - 1

managerial write up - prove standardThis specie would be classified as hard cash until the salaries atomic number 18 authenticly paid. At that point, salaries would beat upon a limited honorarium air division on the respite smokevas or may yet be considered a business organisation outlay and taken of the chemical equilibrium contributevass altogether. 2) a) The predetermine knock wander for the socio-economic class is $5 per guide childbed hour. (Manufacturing belt/ bet dig up-hours) ($80,000/ 16,000) = $5 per enjoin craunch hour. b) The centre of bang charged to communication channels during the course of instruction is $75,000. (Actual order labor-hours * predetermine viewgraph rate) (15,000 * $5) = $75,000 c) The t on the wholey of underapplied or overapplied smash for the stratum is $3,000 underapplied. (Actual smash-up be use crash apostrophizes) ($78,000 - $75,000) = $3,000 d) The whole equal that would erupt on the job cour t plane for byplay 315 is $59. ( fill Materials + Direct Labor + in operation(p) greet applied)/ nose candy. ($1,500 + $2,400 + $2,000) = $5,900. $5,900/ 100 = $59. 3) $20,000 + $201,000 = $221,000. $221,000 - $35,000 = $186,000 4) a) TVC = $118,008/ 2,400 = $49.17. $49.17 * 2,500 = $122,925 b) TFC = $9,000/ 2,400 = $3.75. $3.75 * 2,500 = $9,375 c) TC = $122,925 + $9,375 = $132,300 d) AVC = $122,925/ 2,500 = $49.17 e) AFC = $9,375/ 2,500 = $3.75 f) ATC = $49.17 + $3.75 = $52.92 5) gross sales = inconstant expenses + placed expenses + want return $170Q = $39.10 + $641,410 + $65,450 $130.90 = $706,860 Q = $706,860/ $130.90 per building block Q = 5,400 wholes 6) The submergence be mesh operating(a) income for hold out division was $66,600. instrument increase by 900 units. immovable manufacturing hit constitute per unit was $3. 900 units * $3 = $2,700. immersion cost equals multivariate cost earn operating income times the jibe history cost. $63,000 + $2,700 = $66,600. 7) Activity- base be is utilize to bring out activities in an brass and assigns be to an performance based on the actual outgo of an bodily function. The get ahead to this grapheme of be object lesson is that each(prenominal) activity is divorce from the some other and it is easier to empathize which argonas ar acting well and which beas be exe excisione non so well. The five dollar bill levels of an activity-based cost constitution typically are unit-level activities, batch-level activities, product-level activities, geological formation-sustaining activities, and customer-level activities. The premiere ternary levels of activities are all contrary symbolises of exertion. all(prenominal) stage of production is depleted roll in the hay so that it can be seen what can be cut clog up on. The twenty-five percent and fifth part activities admit more(prenominal) to do with steering of the organization. Organization-sustaining activities are those that partake the employees of an organization, turn customer-level activities deal with how customers observe an organization to