(6) NTPU Corporation manufactures two types of smartphone: ZEN-PRO, designed for commercial customers, and ZEN-HOUSE, designed for residential customers. Budgeted and actual operating data for the year 2025 are presented below:

| Static Budget | ZEN-PRO | ZEN-HOUSE | Total |
| --- | --- | --- | --- |
| Number sold | 20,000 | 80,000 | 100,000 |
| Contribution margin | $4,600,000 | $15,200,000 | $19,800,000 |
| | | | |
| Actual Results | ZEN-PRO | ZEN-HOUSE | Total |
| Number sold | 21,500 | 64,500 | 86,000 |
| Contribution margin | $6,665,000 | $14,190,000 | $20,855,000 |

Required:

Compute the sales-mix variance and the sales-quantity variance, by type of smartphone and in total, using the contribution margin (Use “F” to represent a favorable variance and “U” to represent an unfavorable variance).

2. Answer each of the following independent questions and show all relevant computations on the answer sheet. (25%) (1) NTPU Inc. manufactures only specific orders. It uses a standard cost system. During one large order for the airport authority, an unusual number of signs were spoiled. The normal spoilage rate is 10% of units started. The point of first inspection is half way through the process, the second is three-fourths through the process, and the final inspection is at the end of the process. Other information about the job is as follows: Signs started 3,000 Signs spoiled 450 Direct materials put into process at beginning $ 60,000 Conversion costs for job $120,000 Standard direct material costs per sign $27 Standard conversion cost per sign $54 Average point of spoilage is the 3/4 completion point Average current disposal cost per spoiled sign $15 Required: Make necessary journal entries to record all spoilage.

(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.

3. Linda Company reaches its breakeven point at $2,000,000 of revenues. At present, it is selling 60,000 units. The unit variable cost is $40 and the total fixed cost is $400,000. Required: (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: | Direct material | $160 | | --- | --- | | Direct labor | $220 | | Variable manufacturing overhead | $100 | | Fixed manufacturing overhead | $160 | Variable marketing expense: 16% of the unit price Suppose Taipei uses a 25% markup on the full unit cost. Compute the unit price of the toy. (10%)

5. Agnetha division is an investment center of Abba Company. Agnetha collected the following information about its performance: | Profits | $200,000 | | --- | --- | | Investment turnover | 5 | | Residual income | $100,000 | Abba's required rate of return is 10%. Required: (1) Compute the return on investment of Agnetha division. (10%)

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

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