Scribd Logo
Upload

Welcome to Scribd!

  • Chapter 11

    Uploaded by

    Rahila Rafiq
    34 views3 pages
    This document contains exercises and examples related to cost accounting. It includes tables showing machine hours, maintenance expenses, variable costs, and fixed costs for different months. It also includes calculations of variable rates based on cost differences and examples of budgeting fixed overhead and calculating actual fixed overhead. The key information provided is examples and calculations for variable and fixed costs, overhead budgeting and analysis, and cost accounting concepts like variable rates.

    Original Description:

    Cost ccounting by matz usray 9th edition

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document contains exercises and examples related to cost accounting. It includes tables showing machine hours, maintenance expenses, variable costs, and fixed costs for different months. It also includes calculations of variable rates based on cost differences and examples of budgeting fixed overhead and calculating actual fixed overhead. The key information provided is examples and calculations for variable and fixed costs, overhead budgeting and analysis, and cost accounting concepts like variable rates.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    34 views3 pages

    Chapter 11

    Uploaded by

    Rahila Rafiq
    This document contains exercises and examples related to cost accounting. It includes tables showing machine hours, maintenance expenses, variable costs, and fixed costs for different months. It also includes calculations of variable rates based on cost differences and examples of budgeting fixed overhead and calculating actual fixed overhead. The key information provided is examples and calculations for variable and fixed costs, overhead budgeting and analysis, and cost accounting concepts like variable rates.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    COST ACCOUNTING 9TH EDITION

    Chapter 11

    Page 63

    COST ACCOUNTING 9TH EDITION


    Chapter 11
    Exercise 1
    Month

    Machine
    Hours

    January
    February
    March
    April
    May
    June

    2500
    2200
    2100
    2600
    2300
    2400

    1250
    1150
    1100
    1300
    1180
    1200

    Total
    Average

    14100
    2350

    7180
    1196.666667

    2600
    2100
    500

    1300
    1100
    200

    High
    Low
    Difference

    Maintenance
    Expenses ($)

    Variable
    Cost

    Fixed
    Cost

    990
    890
    840
    1040
    920
    940

    260
    260
    260
    260
    260
    260

    1040
    840

    260
    260

    Variable Rate= 200/500

    0.4

    Exercise 3

    Veriable
    Fixed

    Total Cost of Calles=


    Variable rate=
    Fixed Cost=
    No of Calls in a week=
    Cost of Calls=
    Cost of Calls=

    500000/6250
    87000/1450

    80
    60
    20
    200

    60*200
    20*200

    12000
    4000

    $
    16000

    Exercise 4
    Month

    Machine
    Hours

    x
    January
    4500
    February
    4700
    March
    4000
    April
    5000
    May
    4100
    June
    4600
    July
    4900
    August
    3700
    September
    4700
    October
    3900
    November
    3400
    December
    4100
    Total
    51600
    Average
    4300
    Variable Rate
    Fixed Cost
    1090 =a+

    Chapter 11

    Maintenance
    Expenses ($)

    xmeanx

    y-meany

    Sqrt(xmeanx)

    Sqrt(ymeany)

    (xmeanx)(ymeany)

    Variable
    Cost

    Fixed
    Cost

    10
    20
    -40
    110
    -30
    30
    80
    -70
    40
    -50
    -90
    -10
    0

    40000
    160000
    90000
    490000
    40000
    90000
    360000
    360000
    160000
    160000
    810000
    40000
    2800000

    100
    400
    1600
    12100
    900
    900
    6400
    4900
    1600
    2500
    8100
    100
    39600

    2000
    8000
    12000
    77000
    6000
    9000
    48000
    42000
    16000
    20000
    81000
    2000
    323000

    506
    516
    456
    606
    466
    526
    576
    426
    536
    446
    406
    486

    594
    594
    594
    594
    594
    594
    594
    594
    594
    594
    594
    594

    y
    1100
    1110
    1050
    1200
    1060
    1120
    1170
    1020
    1130
    1040
    1000
    1080
    13080
    1090
    323000/2800000

    200
    400
    -300
    700
    -200
    300
    600
    -600
    400
    -400
    -900
    -200
    0

    0.115357

    4300*.115357

    Page 64

    COST ACCOUNTING 9TH EDITION


    1090
    a=
    Fixed Cost

    =a+
    593.9643
    594

    496.0357143

    FOH
    Actual

    June
    9000
    0
    9000
    -800
    8200

    Budget
    Budgeted
    Volume
    applied
    9000
    7500
    1500
    Variable Rate
    FOH for august
    Fixed
    Variable

    Chapter 11

    700
    500
    200
    7.5

    July
    7500
    -500
    7000
    0
    7000

    august
    5900
    850
    6750
    -750
    6000

    5250
    3750

    3750
    3750

    3750
    3000
    6750

    Page 65

    You might also like