113年 - 113 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#147556

(1) A company is considering buying a product at $1,500 per unit, and the in-house manufacturing of the same product is $1,700. The fixed cost per unit is $1,300 and it is included in the $1700 in-house product manufacturing cost. What should the company do in this scenario?

(2) KAMALA currently sells Sushi. During a typical month, KAMALA reports a profit of $9,000 with sales of $50,000, fixed costs of $40,000, and variable costs of $0.5 per Sushi. The company plans to start selling tacos for $3 per unit. Tacos will have a variable cost of $0.72 and new equipment and personnel to produce tacos will increase monthly fixed costs by $8,007. Initial sales of tacos should total 5,000 units. Most of the taco sales are anticipated to come from current Sushi purchasers, therefore, monthly sales of Sushi are expected to decline to $20,000. After the first year of taco sales, KAMALA believes that Sushi sales will increase to $33,750 a month and taco sales will increase to 7,500 units a month. KAMALA expects a constant sales mix of 1 Sushi and 2 units of tacos. How many Sushi and taco should be sold monthly during the first year of taco sales in order to breakeven?

(3) AQUAMAN sells eye drops for $30. Variable costs are $5 per unit with fixed production costs of $90,000 per month at a level of 400,000 units. Fixed administrative costs total $30,000. Sales average 400,000 units per month, with planned production of 400,000 eye drops. What are breakeven unit sales under absorption costing if average sales are 498,000 and planned production is changed to 500,000?

(4) NTPU makes laptops. The fixed overhead costs for 2024 total $800,000. The company uses direct labor-hours for fixed overhead allocation and anticipates 200,000 hours during the year for 400,000 units. An equal number of units are budgeted for each month. During March, 32,000 laptops were produced and $72,000 was spent on fixed overhead. Determine the production-volume overhead variance for March, and indicate whether it is favorable or unfavorable.

(1) Prepare      a production cost worksheet      that summarizes total costs to account for and assign these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process inventory for August.

(2) How might the Chief Executive Officer of Taipei Company manipulate spoilage if he wants to show better operating income performance for August?

(1) What is the price variance of the direct materials and the efficiency variance for direct materials? Show your computations and indicate whether it is favorable or unfavorable.

(2) What is the price variance of the direct manufacturing labor and the direct marketing labor, respectively? Show your computations and indicate whether it is favorable or unfavorable.

(3) What are the efficiency variances for direct manufacturing labor and direct marketing labor, respectively? Show your computations and indicate whether it is favorable or unfavorable.

(4) Give at least three good reasons why a favorable (unfavorable) price variance for direct materials might be reported.

(1) What is the economic order quantity? (5%)

(2) What are the total ordering costs and carrying costs per year under this quantity? (5%)

(3) Suppose the manager predicts ordering costs to be $2,500 instead of the actual $3,600 when calculating the order quantity, what is the cost of the prediction error? (5%)

(1) What is the learning-curve percentage, assuming the cumulative average time method? (5%)

(2) Demonstrate the time needed to make the seventh unit using an equation, assuming the cumulative average time method. (5%)

(3) What is the learning-curve percentage, assuming the incremental unit-time method? (5%)

(1) Sales (5%)

(2) operating income (5%)

(3) investment (5%)

(4) investment turnover (5%)