114年 - 114 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#147122

(1) Kraven Corporation produced 1,000 units of a product in 2024 that required 25,000 pounds of material. The price for the material was $3 per pound in 2024 and $3.25 in 2023. Kraven's cost accountant has estimated that to produce the same 1,000 units in 2023 would have required 29,700 pounds of material. What was the cost effect of productivity for materials? (Use "F" to represent favorable variance and "U" to represent unfavorable variance).

(a) What are the estimated life-cycle revenues?

(b) What is the estimated life-cycle operating income for the first year?

(a) Actual price per square yard of direct materials.

(b) Actual quantity of jackets produced.

(c) Actual direct manufacturing labor hours worked.

(d) Standard direct manufacturing labor rate.

(e) Standard direct manufacturing labor hours per shirt.

(a) Prepare a production cost worksheet if spoilage is recognized.

(b) Distinguish among spoilage, rework, and scrap.

(a) Prepare the necessary journal entries to summarize the March transactions for Assembly Department.

(b) Determine the total cost of Job A.

(1) What is the increase in the annual cash flow from investing the equipment? (8%)

(2) What is the net present value of the project? (8%)

(3) Calculate the accrual accounting rate of return based on average investment. (8%)

(1) Construct a linear programming model of Taipei's product mix problem. (8%)

(2) What is Taipei's optimal product mix? (8%)

(3) What are the shadow prices of A and B. (10%)