CHECK FIGURES FROM SUGGESTED SOLUTIONS

TO EXERCISES AND PROBLEMS

For Students Use in Checking Their Own Solutions
COST ACCOUNTING: A MANAGERIAL EMPHASIS, 12TH EDITION
BY CHARLES T. HORNGREN, SRIKANT M. DATAR, AND GEORGE FOSTER
Chapter 3.
3-16
a.
c.
3-17
1.
3-18
1.
3-19
1.
6.
3-20
1.
5.
3-21
1.
3-22
1.
3-23
2.
3-24
1.
3-25
1.
3-26
3-27
3-28
3-29
3-30
3-31
3-32
3-33
3-34
3-35
3-36
3-37
3-38
3-39
3-40
3-41
3-42
3-43
3-44
3-45
3-46

1.
2.
1.
1.
1.
1.
2.
1.
1.
1.
1.
1.
1.
1.
4.
1.
1.
1.
1.
1.
3.
1.
1.
1.

Cost-Volume Profit Analysis

$2,000; $300; 75.0% b. $1,500; $1,800; 25.0%
$300; $0; 30.0% d. $900; $1,200; $300
a. $900,000 b. $100,000 2. a. $2,700,000 b. $200,000
(a) 489 (b) 712 2. (a) 432 (b) 628 3. (a) 1,158 (b) 1,685 4. (a) 917 (b) 1,334
$280,000 2. $(80,000) 3. $15,000 4. $185,000 5. $244,000
$(44,000) 7. $110,000 8. $425,000
(a) $100,000 (b) $2,250,000 2. $(100,000) 3. $110,000 4. $190,000
4,950,000 6. 3,680,000
48 cars 2. TOI $90,000; 84 cars
$1,000,000 2.(a) 93,750 (b) 125,000 3. $189,000
(a) 252,708 (b) 397,112 3. BE decreases to (a) 213,415 (b) 176,768
0.40 2. $20 3. $600,000
(a) 34 (b) 0 2. 100 carpets or $50,000 3. (a) Q>100 (b) Q<100 4. (a) 1.5
(b) 1.0
(a) SI, 500,000 TH, 300,000 US, 1,200,000
(b) SI, $16,000,000 TH, $9,600,000 US, $38,400,000
SI, $3,900,000 TH, $7,500,000 US, ($4,000,000)
134,616 2. $6,800,000 3. (a) 140,000 (b) 120,690
(a) $300,000 (b) $312,000 2. 18,000 3. 20,000 frames; 1,000 shipments
200 2. 150 3. $14,500
$210,000 2. 42% 3. Incremental OI=$32,000
40%; BE 7,500 units; BE $75,000 revenues 3. 2,500 units 4. NI $1,400
$3,520,000 2. 300,000 homes
1,200 2. $5,800,000 3. $20
14 2. 40 3. $50
150,000 2. $280,000 3. $12,800,000
$54,000 2. 12,000 3. $60,750 4. $325,000 5. $525,000 6. $12,500
$200,000 2. $109.50
(a) 40,000 (b) $1,200,000 2. $(45,000) 3.(a) 42,000 (b) $1,260,000
(a) 41,380 (b) $1,241,400 5. $87,000
54,000 pairs 3. (a) 58,000 units (b) 58,667 units 4. OI $67,200
$200 each 2. $275 each
Manual 2,000; Automated 2,500 2. 5,000 units
(a) 500 (b) 2,500 2. Alternative 1: NI=$241,200
Agents: 37%; $17,000,000; 2.89 Own sales force: 45%; $18,600,000; 3.51
$29,250,000
150,000 2. $340,000; $85,000 3. $65,000; 159,380
16,500; $825,000 2. 22,500; $900,000 4. Yes, accept Glastons offer
160,000 2.(a) 200,000 (b) 100,000 3. $120,000; 181,820

Cost Accounting 12E

Page 1

Check Figures

3-47
3-48
3-49

1. (a) $5.50 (b) $350,000 2. $(45,000) 3. 242,858; $3,157,154

1. $5,400,000 2. $4,500,000 3. $240,000
1. P, 73,500; M, 47,200 2. $3,628,800 3. P, 120,000; M, 72,000; $4,094,400

Cost Accounting 12E

Page 2

Check Figures