(2) TSMC has budgeted construction overhead for August of $435,000 for fixed costs. Actual costs for the month totaled for $450,000 for fixed. Allocated fixed overhead totaled $430,000. The company tracks each item in an overhead control account before allocations are made to individual jobs. The fixed overhead spending variance for August was $15,000 unfavorable for fixed.
Required:
Make journal entries to record the actual costs incurred as well as the variances for August.

(3) MILKBOTTLE bought a 2,000-acre island for $10,000,000 and divided it into 200 equal size lots. As the lots are sold, they are cleared at an average cost of $5,000. Storm drains and driveways are installed at an average cost of $8,000 per site. Sales commissions are 10% of selling price. Administrative costs are $850,000 per year. The average selling price was $160,000 per lot during 2025 when 50 lots were sold. During 2026, the company bought another 2,000-acre island and developed it exactly the same way. Lot sales in 2026 totaled 300 with an average selling price of $160,000. All costs were the same as in 2025. Required: Determine operating income for both years using both absorption costing and variable costing.

(1) Compute the contribution margin ratio. (4%)

(2) Compute the unit price. (4%)

(3) Compute the margin of safety ratio and the degree of operating leverage. (8%)

(4) What is the relationship between profit ratio, contribution margin ratio and margin of safety ratio? (4%)

4. Taipei Company produces a special toy. The various unit costs are as follows: Suppose Taipei uses a 25% markup on the full unit cost. Compute the unit price of the toy. (10%)

(1) Compute the return on investment of Agnetha division. (10%)

(2) Compute the return on sales of Agnetha division. (10%)

一、質化研究的特質之一在於，研究者 (researcher) 是資料收集和分析的主要工具 (instrument)。請問，質化研究者，應具備哪些能力？(40%)

二、決定研究主題，是研究設計的首要步驟。請問，於執行質化研究的過程中，如何選擇研究主題？並請輔以實例說明之。(30%)

115年 - 115 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#147492

115年 - 115 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#147036

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

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#146936

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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

109年 - [非官方正解]109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745

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