109年 - 109 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#147550

(1) Assume that NTPU uses absorption costing and uses budgeted units produced as the denominator for calculating its fixed manufacturing overhead rate. Selling price is set at \( 130\% \) of manufacturing cost. Compute NTPU's selling price. \( (2\%) \)

(2)NTPU enters the market with the selling price computed previously. However, despite growth in the overall market, sales are not as robust as the company had expected, and a competitor has priced its product $15.6 lower than NTPU's. Stark, the company's president, insists that the competitor must be pricing its product at a loss and that the competitor will be unable to sustain that. In response, NTPU makes no price adjustments but budgets production and sales for 2019 at 18,000 units. Variable and fixed costs are not expected to change. Compute NTPU's new selling price. Comment on how NTPU's choice of budgeted production affected its selling price and competitive position. (4%)

(3)Recompute the selling price using practical capacity as the denominator level of activity. How would this choice have affected NTPU's position in the marketplace? Generally, how would this choice affect the production-volume variance? (6%)

(1)Is Hulk's strategy one of product differentiation or cost leadership? Explain briefly. \( (4\%) \)

(2) Calculate the growth, price-recovery, and productivity components that explain the change in operating income from 2018 to 2019. What does each of these components indicate? (12%)

(3) Suppose that the market for silk-screened T-shirts grew by \( 10\% \) during 2019. All increases in sales greater than \( 10\% \) are the result of Hulk's strategic actions. Calculate the change in operating income from 2018 to 2019 due to growth in market size, product differentiation, and cost leadership. How successful has Hulk been in implementing its strategy? Explain. \( (4\%) \)

(4) Calculate the amount and cost of unused administrative capacity at the beginning of 2019, based on the actual number of customers Hulk served in 2019. (4%)

(1)Given the preceding information, what is the net present value of the new scales? Ignore taxes. (2%)

(2)Assume the $30,000 cost savings are in current real dollars and the inflation rate is 4%. Recalculate the NPV of the project. (2%)

(3)Based on your answers to requirements (1) and (2), should NTPU buy the new meat scales? (3%)

(4)Now assume that the company's tax rate is \( 25\% \). Calculate the NPV of the project assuming no inflation. \( (2\%) \)

(5)Again assuming that the company faces a \( 25\% \) tax rate, calculate the NPV of the project under an inflation rate of \( 4\% \). (2%)

(6)Based on your answers to requirements (4) and (5), should NTPU buy the new meat scales? (3%)

(1) What is the opportunity cost of interest forgone from purchasing all 240,000 units at the start of the year instead of in 12 monthly purchases of 20,000 units per order? (8%)

(2)Would this opportunity cost be recorded in the accounting system? Why? (4%)

(3)Should Taipei Company purchase 240,000 units at the start of the year or 20,000 units each month? Show your calculations. (8%)

(1) What was the operating income in 2019? (5%)

(2) What was the full cost per unit? (5%)

(3) What was the selling price? (5%)

(4) What was the percentage markup on variable cost? (5%)

(1) What is LRB Company's weighted average cost of capital? (5%)

(2) What is Division A's Economic Value Added? (5%)