# Check Figures Sample

**Check Figures Sample**

Chapter 2

Problem 2-384. Gross margin: $1,137,200

Problem 2-39Cost of goods manufactured $357,000

Problem 2-402. Gross margin: $2,200,000

Problem 2-41Case A: Cost of goods available for sale: $1,150,000

Problem 2-421(b) Total manufacturing overhead: $267,000

Problem 2-431. Total manufacturing costs: $300,000

Problem 2-442. Direct labour: $574

Problem 2-472. 50 kilograms, total cost: $800

Problem 2-482. 50,000 litres, unit fixed cost: $10 per litre

Problem 2-5120x5 Direct labour forecast: $4,290,000

Problem 2-554. Average cost: $637.50

Problem 2-571. 20,000 output bottles, unit cost: $12.84

Chapter 3

Problem 3-40 1. Cost of goods manufactured: $524,700

3. Selling and administrative expenses: $69,600

Problem 3-411. Predetermined overhead rate: $13 per hour

Problem 3-43: 1. Predetermined overhead rate: $52.50 per machine hour

4. Finished goods inventory increase: $406,000

Problem 3-445. BBBC’s applied overhead: $2,827,500

6. Overapplied overhead: $50,500

Problem 3-452. Predetermined overhead rate: 28% of traceable costs

4. Overhead: $21,000

Problem 3-464. Overapplied overhead: $64,500

Problem 3-472. Applied manufacturing overhead: $143,000

Problem 3-481. Total actual manufacturing overhead: $435,000

2. Cost of goods available for sale: $1,355,625

Problem 3-501. Manufacturing overhead applied: $160,000

2. Raw material available for use: $260,000

Problem 3-512. Applied manufacturing overhead: $36,000

5. Work-in-Process Inventory: $10,800

Problem 3-532. May, total cost: $1,140

5. February, total cost: $1,117.80

Problem 3-542. Job 57, applied manufacturing overhead: $35,000

6. November, applied manufacturing overhead: $85,000

Problem 3-554. Total actual overhead: $36,230

7. Gross margin: $12,165

Problem 3-56Unit cost: $488.55 (rounded)

Problem 3-574. $114,000

Problem 3-582. Advanced system, price: $1,804

5. Basic system, price: $1,243

Case 3-592. Manufacturing overhead rate: $7.50 per hour

3. Value of finished-goods inventory on 12/31: $455,600

Case 3-603. Manufacturing overhead applied in December: $180,000

6. Total actual manufacturing overhead: $2,392,000

Chapter 4

Problem 4-242. Conversion, total equivalent units: 1, 148,800

3. Direct material: cost per equivalent unit: $1.30

Problem 4-252. Equivalent units, conversion: 207,500

3. Cost per equivalent unit, direct material: $2.35

Problem 4-26Costs incurred during October, direct material: $600,000

Cost per equivalent unit, conversion: $11.85

Problem 4-271(a). Conversion, total equivalent units: 58,000

1(b). Total cost per equivalent unit: $54.50

Problem 4-282. Equivalent units, direct material: 110,000

3. Conversion, cost per equivalent unit: $1.81

Problem 4-291. Equivalent units, direct material: 120,000

2. Conversion, cost per equivalent unit: $10.28

Problem 4-301. Overhead applied: $441,186

2. Equivalent units, conversion: 27,800

Problem 4-312. Conversion, total equivalent units: 900

2. Direct material, cost per equivalent unit: $55

Problem 4-32Total equivalent units, conversion: 66,000

Cost incurred during January, direct material: $400,000

Problem 4-331(a). Equivalent units, overhead: 1,100

1 (b). Overhead, cost per equivalent unit: ₤50

Problem 4-341. Direct material, total equivalent units: 22,000

1. Conversion, cost per equivalent unit: $14.90

Case 4-35Equivalent units, direct material: 8,500

Total cost per equivalent unit: $13.00

Chapter 5

Problem 5-441. Predetermined overhead rate: $35.50 per direct-labour hour

2. Application rate, product inspection: $6.00 per inspection hour

Problem 5-452. Machine-related costs for REG line: $135,000

3. Total cost per unit, under ABC, for GMT line: $663.90

5. Cost distortion per unit for ADV line: overcosted by $8.85

Problem 5-46Pool rate for material-handling activity: $525 per production run

Problem 5-472. Application rate, product shipping: $3,200 per outgoing shipment

2. Deluxe, total cost per unit: $253.50

Problem 5-482. E-commerce consulting, billings: $336,000

3. Application rate, staff support: $690 per client

Problem 5-491. Assigned overhead cost, machine setups: $24,000

3. Predetermined overhead rate: $62.50 per machine hr.

Problem 5-512. Quality control: $15.00 per inspection

2. Novelle, total costs: $11,650,400

Problem 5-522. Total contribution margin for PC boards: $4,720,000

2. Variable overhead rate: $8 per hr.

3. Machine setup: $3.20 per setup

3. Total for 40,000 units (PC boards), procurement: $440,000

Problem 5-531(a). Overhead rate: $10 per direct-labour dollar

2. New product cost: $11.06 per pound of Jamaican coffee

Problem 5-542. II. Setup and inspection: $9,000 per run

5. Odds, new target price: $2,420.64

Problem 5-551. Material-handling rate: 10%

2(a). Material-handling cost per purchase order: $1.00

Problem 5-561(a). Total overhead: $1,050,000

1(b). Total budgeted direct-labour hours: 1000,000

Problem 5-581. Caltex computer, operating income: $14,000

Case 5-601. Regular model, target price: $231.00

2. Advanced model, total unit cost: $875.50

Case 5-632. Assembly: $40 per assembly hour

4. RX-67, gross margin: $(226,000)

Chapter 6

Problem 6-362. Plant maintenance costs, April: $555,000

Problem 6-372. Total cost for 1,700 tonnes: $852,000

Problem 6-381. Fixed maintenance cost per month: $510

Problem 6-413. Variable cost per unit of activity: $1.00

Problem 6-421(c). Monthly fixed cost: $9,943

Problem 6-434. C: $1,549,000

Problem 6-442. Estimated cost of indirect material at 850 machine hours: $4,440

5. Fixed cost: $350

Problem 6-452(b). Absorption cost per person: $29

Problem 6-462(c). Monthly fixed cost: $11,796

5(c). R2: .58 (rounded)

Case 6-472. Total variable cost per 1,000 square metres: $491.25

3. Overtime premium: $412.50

Case 6-491. Variable administrative cost per patient: $10

Chapter 7

Problem 7-342. New projected sales volume: 440,000 units

Problem 7-351. Break-even point: $1,890,000

4. Selling price: $32.00

Problem 7-361. Break-even point: 88,000 units

Problem 7-372. Break-even point: 32,000 units

Problem 7-382(c). Commissions: $267,800

3(b). Plan B, net income: $641,550

Problem 7-391. Plan B break-even point: 2,200 units

Problem 7-402. Break-even point: $3,375,000

4. Margin of safety: $125,000

Problem 7-412. Break-even point: $8,000,000

Problem 7-421(b). Break-even point: $1,400,000

3. Break-even point: 80,500 units

Problem 7-431. Total fixed expenses: $2,983,960

1. Break-even number of clients: 10,220 (rounded)

Problem 7-441. Computer-assisted, contribution margin per unit: $21.00

Problem 7-451. Break-even sales volume, standard: 25,000 tubs

Problem 7-461. Unit contribution margin: $20

3. New break-even point: 19,125 units

Problem 7-472. Unit contribution margin: $28

3. Number of sales units required to earn target net profit: 27,000 units

Problem 7-481. Total decrease in operating income: $(32,000)

Problem 7-492. Weighted-average unit contribution margin: $48.00

3. Total unit sales to break even: 200,000 units

Problem 7-501. Break-even volume in tonnes: 1,100

5. Break-even point in tonnes: 1,224

Problem 7-511. Contribution margin ratio: .34

4. New break-even point: 10,729 units (rounded)

Problem 7-521(a). Contribution margin ratio: .40

2. required sales dollars to break even: $29,538,462 (rounded)

Problem 7-531(a). Break-even point: 500 units

Case 7-541. Contribution margin per patient day: $240

2. Fixed charges by medical centre: $1,160,000

Case 7-551. Break-even point: $750,000

3. Contribution-margin ratio: .15

Chapter 8

Problem 8-211. Standard absorption cost per case: $21

Problem 8-22Gross margin, Year 1: $1,400,000

Problem 8-231. Fixed overhead: $200,000

Problem 8-241. Predetermined fixed overhead rate: $4 per unit

2(a). Gross margin: $750,000

Problem 8-252. Gross margin: $2,500,000

Problem 8-261. Total budgeted manufacturing costs: $2,100,000

2. Budgeted variable manufacturing costs: $12.50 per unit

Problem 8-272. Year-end inventory: 400 units

4. Net income: $153,600

Problem 8-282(a). Contribution margin per unit: $33

Problem 8-291. Total variable cost: $78 per unit

2(a). Absorption costing, net income: $688,000

Problem 8-302. Throughput costing, gross margin: $1,980,000

Case 8-311. Operating income, Year 1: $13,750

2. Contribution margin, Year 2: $41,250

Case 8-321. Year 1, absorption costing income: $13,750

4. Total of all costs expensed across both years: $104,500

Case 8-334. Absorption costing, Finished-Goods Inventory, end of year 1: $5,250

5. Variable costing, reported income for year 2: $10,250

Chapter 9

Problem 9-311. Total direct-labour cost, first quarter: $940,310

3. Total manufacturing overhead, first quarter: $957,750

Problem 9-322. Total student class enrolments to be covered: 126,000

Problem 9-332. Total cash disbursements in February: $363,000

Problem 9-343. February sales: $196,000

5. January sales: $190,000

Problem 9-352. Planned production, September: 7,500 sets

4. Planned direct-labour cost, August: $198,450

Problem 9-362. Conversion hours required, Norex: 8,128

4. Increase in cost of raw material: $201,640

Problem 9-372. Production required (units), light coils: 65,000

4. Total raw-material purchases: $10,316,000

Problem 9-391. Operating income: $359,200

Management consulting, total compensation: $490,000

Problem 9-401. Total sales revenue: $1,650,000

4. Total direct-labour cost: $66,825

Problem 9-412. Increase in sales: 11.5%

Problem 9-421. Sales on account, first quarter: $2,184,600

3. Purchases, first quarter: $2,103,640

5. Cash receipts, first quarter: $2,734,060

7. Net income: $321,312

Case 9-451. Total sales revenue, 4th quarter: $1,600,000

7. Cost of goods sold: $3,850,000

8. Gross margin: $1,800,000

Chapter 10

Problem 10-382(b). Standard quantity: 46,800 kg

Problem 10-39Protet, standard material cost: 36.00 real

Problem 10-401. Type I fertilizer, direct-material quantity variance: $350 Favourable

2. Direct-labour efficiency variance: $495 Favourable

Problem 10-412. Standard quantity allowed: 39,900 kilograms

2. Standard hours allowed: 24,700 hours

Problem 10-421. Direct-labour rate variance, labour class III: $1,980 U

Problem 10-441. Standard cost per 10-gallon batch, blending labour: $3.60

Problem 10-45Actual variable-overhead rate: $6.20 per hour

Budgeted fixed overhead: $900,000

Problem 10-461. Total standard hours allowed: 3,825

Problem 10-481(a). Applied overhead costs: $792,000

Problem 10-493. Direct material used: 40.00 per unit

4. Total variance: $141,800 U

Problem 10-501. Lab tests, variance: $4,977 U

3. Variable-overhead efficiency variance: $15,405 U

Problem 10-513. Standard hours allowed: 5,350 hours

5. Applied overhead: $40,125

Problem 10-522. Variance, total expenses: $18,400 F

Problem 10-531. Flexible budget, operating income: $183,600

2. Flexible-budget variance, operating income: $68,000 U

Problem 10-54Case A(2), standard fixed overhead rate: $21 per hour

Case B(2), standard fixed overhead rate: $9 per hour

Problem 10-551. Activity level (32,000 air miles), total expenses: $306,600

4. Variance, total expenses: $3,600 U

Problem 10-587. Actual variable overhead: $618,000

11. Standard allowed machine hours: 30,250

Problem 10-591. Standard quantity: 14,500 kgs

1. Standard hours: 3,625 hrs.

Problem 10-611. Construction, total standard cost of direct material: $72,000

3. Finishing, direct-labour rate variance: $2,355 U

Case 10-622(a). Standard quantity per drum, material B: 5 L.

3(g). Rate variance, labour class II: $615 F

Case 10-635. Direct-labour rate variance: $13,200 U

8. Direct-material quantity variance: $9,000 U

Chapter 11

Problem 11-331(a). Second semiannual bonus awarded: $13,200

2(a). Second semiannual bonus awarded: $22,240

Problem 11-352. & 3. Total quality costs, No. 165: $526,700

Chapter 12

Problem 12-541. Flexible budget, August, Cafeteria, total cost: $32,400

Problem 12-551. Facilities cost distributed to General Medicine: $142,500

Problem 12-561. Segment contribution margin, Show-Off: $820,620

Problem 12-571. Profit margin traceable to segment, Cariboo Division: $10,950,000

1. Profit margin traceable to segment, Nelson store: $(1,320,000)

Problem 12-60Imputed interest rate of 10%, Division I, residual income: $900,000

Problem 12-61Division I, capital turnover: 4

Problem 12-632. Imputed interest rate of 15%, Division I, residual income: $0

Problem 12-661. Western Division, income: $185,000

3. Variable costs: $1,690,000

Problem 12-671. Capital turnover: 80%

Problem 12-682. Economic value added, Food Service: $4.3128 million

Problem 12-692. Weighted-average cost of capital: .0972

Problem 12-702(a). Opportunity cost: 0

2(d). Total variable (incremental) cost: $280 per unit

Problem 12-714. Produce diode, sell externally, contribution margin: $550

Problem 12-721. German operation, income after tax: $98.40 per board

Problem 12-732. Metals Division, total contribution margin: $28,800,000

4. Outlay cost: $156

Case 12-741. Gross margin, Lower Mainland District: $1,732,500

- Net income, Lower Mainland District: $312,300

Case 12-751. Total unit sales, Asia: 106,000

- Operating income, United States: $488,600

Case 12-762. Residual income, combined operations: $460,000

Case 12-771. Contribution margin per unit, before 5% price reduction: $400

- Contribution margin per unit, Air Comfort sales: $43

Case 12-782. Unit contribution margin, LDP: $6

2. Unit contribution margin, TCH-320 using imported control pack: $47

Chapter 13

Problem 13-441. Contribution margin, carpeting: $69,000

Problem 13-451. Total incremental contribution margin: $68,712

Problem 13-461. Unit cost savings if manufactured, blender: $12

Problem 13-471. Variable manufacturing overhead: $12,000

2. Increase in monthly cost of acquiring part RM67 if purchased: $144,000

Problem 13-491. Unit contribution margin, Enhanced: $300

3. Income, Basic: $2,175,000

Problem 13-501. Contribution margin, Deluxe: $36 per unit

Problem 13-511. Total contribution margin: $80,300

2. Planned machine hours: 15,000

Problem 13-522. Total variable costs, combined production: $778,125

2. Average unit cost, combined production: $446.25

Problem 13-531(a). Total cost to make JY65: $287,520

Problem 13-541. Total variable cost per unit, B81: $31.50

2. Total variable cost per unit, T79: $24.75

Problem 13-55Total revenue from further processing: $736,000

Problem 13-562. Costs to be avoided by purchasing, material handling: $48,000

Problem 13-571. Net contribution, if sell to Kaytell as special order: $161,544

2. Contribution with reduced price to Kaytell: $156,600

Problem 13-581. Direct labour requirements, Department 1, M50: 1,000

2. Contribution margin, T79: $200 per unit

Problem 13-591. Objective function: Maximize 60P + 45H

3. Contribution margin at optimal solution: $2,250

Problem 13-603. Total contribution margin: $110,000

Problem 13-612. Contribution margin, Regular Model in Labour Assembly: $20.60 per unit

Case 13-622(a). Unit contribution margin, F-pump: $57

2(c). Contribution per direct-labour dollar, R-pump: $1.85

Case 13-631. Unit contribution margin, purchased tackle boxes: $14.00

2. Contribution from manufacturing 8,000 boxes: $264,000

Chapter 14

Problem 14-332. Markup: $135

Problem 14-443. Revenue per hour: $276

4. Target profit: $3,780,000

Problem 14-353(b). Cost of additional features: $36

Problem 14-364. Total cost, current: $630

4. Total cost, revised: $532

Problem 14-372. Material charges: $82,500

3. Markup on total material costs: $8,250

Problem 14-381. Total traceable out-of-pocket costs: $16,000

2. Variable overhead: $6,000

Problem 14-392. Total incremental revenue: $3,420,000

2. Total incremental costs: $2,592,000

Problem 14-401. Income before taxes: $23,250

2. Total manufacturing costs: $51,000

Problem 14-411. Variable overhead: $1.50

2. Fixed overhead: $4.00

Case 14-422. Contribution margin, standard: $700

Case 1-431. Manufacturing overhead: $118,800

2. Direct material: $307,200

**Online: Chapter 15**

Problem 15-332. Outsource, net present value: $(85,138,400)

Problem 15-34Contract with Diagnostic Testing Services, NPV: $(3,277,580)

Problem 15-363. NPV: $239,410

Problem 15-371. Old machine, net present value: $(494,605)

Problem 15-381. Initial cost of investment: $(429,440)

Problem 15-391. Present value of annual benefits: $361,600

Problem 15-40Initial cost of investment: $429,440

Total annual costs: $60,000

Problem 15-412. Accounting rate of return using initial investment: .125

Problem 15-422. Accounting rate of return, mall restaurant: 12.5%

Problem 15-431. Mall restaurant, net present value: $25,700

2. Downtown restaurant, profitability index: 1.10 (rounded)

Problem 15-44Present value of CCA tax shield, storage racks: $32,880

Problem 15-451. Total incremental costs: $664,000

1. Annual cost savings, present value: $334,493

Problem 15-461. CCA tax shield: $86,981

Problem 15-471. Total after-tax cash flow, 20X1: $(964,000)

2. Total after-tax cash inflow (years 20X2, 20X3, 20X4): $776,400

Case 15-484. Present value of incremental annual cash flows: $129,780

4. Acquisition cost of minibuses: $(216,000)

Case 15-491. Net present value: $(393,827)

**Online: Chapter 16**

Problem 16-241. Service department costs allocated to Etching: $448,167

2. Service department costs allocated to Etching: $371,778

Problem 16-25“Total” cost of Computing Department: $520,000

Problem 16-261. Total cost allocated to Finishing: $349,056

3. Total cost allocated to Finishing: $340,664

Problem 16-271. Total variable cost allocated to Finishing: $82,945

2. Total variable cost allocated to Finishing: $80,664

Problem 16-281. “Total” variable cost of HR: $17,551 (rounded)

- “Total” fixed cost of HR: $59,848 (rounded)

Problem 16-291. Total manufacturing department overhead: $119,600

1. Total estimated overhead, service departments: $164,400

Problem 16-301. Allocation of joint cost, HTP-3: $654,840

2. October production cost per litre, HTP-3: $1.93

2. October 31 inventory, HTP-3: $131,240

3. Incremental sales value: $1,76 per litre

Problem 16-311. Gamma’s joint cost allocation: $11,700

2. Alpha’s sales value at split-off: $78,000

Problem 16-321. Allocation of joint cost, MSB: $300,000

3. Allocation of joint cost, MSB: $250,000

Problem 16-332. Joint cost allocation, MJ-4: $1,800,000

3. Incremental sales value per litre: $6.75

Problem 16-341. Allocation of joint cost, Compod: $450,000

3. Allocation of joint cost, Compod: $427,500

Case 16-351. Juice, net kilograms: 135,000

2. Slices, net realizable value: $208,000

Case 16-361. Resolite, sales value: $840,000

2(a). Allocation of joint cost, Resoline: $504,000

**Online: Supplement 4A**

Problem 4A-122. Total equivalent units, Conversion: 90,000

4. April 30 work-in-process inventory: $77,400

Problem 4A-132. Cost per equivalent unit, direct material: $5.50

4. May 31 work-in-process: $894,000

Problem 4A-141(b). Cost per equivalent unit, conversion: $10.60

1(c). August 31 work-in-process inventory: $87,600

Problem 4A-15Cost per equivalent unit, conversion: $11.30

August 31 work-in-process inventory: $608,500

**Online: Supplement 4B**

Problem 4B-51(b). Work-in-process inventory, February 28: $19,425

Problem 4B-61(b). Work-in-process inventory, February 28: $25,200

Case 4B-7November 30 work-in-process inventory, Finishing Department: $21,914

Case 4B-8November 30 work-in-process inventory, Finishing Department: $21,960

Case 4B-9September 30 work-in-process inventory, Saturating Department: $36,600

Case 4B-102. Cost per equivalent unit, Direct Material, Wrap: $2.00

**Online: Supplement 4C**

Problem 4C-2Trim, unit conversion cost: $10.35

Executive model line, total product cost: $288,900

Problem 4C-32. Conversion cost per unit in dept. II: $40.00

4. Cost of an unetched, coloured glass sheet: $215.60 per sheet

Problem 4C-41. Moulding, conversion cost per unit: $140

2. Product costs, total cost: $4,585,000