CHECK LIST OF KEY FIGURES
Chapter One –
No check figures are supplied for this chapter.
Chapter Two –
14 – C > net loss = <15,000>
15 – A – 2 > cost/unit = 7.33
19 – C > total cost = 17,000
25 – B > CGS = 794,000
26 – B > CGM = 4,546,000
27 > Cost of services = 39,060
28 - B > Cost/box = 204.80
31 – B > CGM = 1,333,000
32 – B > Ending balance = 175,160
33 – B > CGM = 699,200
34 – B > Total period costs = 65,020
35 – A > CGM = 536,000
36 – A > CGM = 349,000
Chapter Three –
11 – B – 1 38/unit
12 – A Applied = 35,360
13 – A rate = 9.30/DLHr
14 – B 5,000 underapplied in March
17 – A VOH = 4.35/MHr
19 – A TC = 3,380 + .08/MHr
20 – A TC = 1,250 - .09/MHr
23 – B TC = 102,400
24 – A Y = 400 + .20/MHr
25 – B 36 per groom
26 – C Finishing = 4.99/DLHr
27 – A 12,240
28 Difference = 40,000
29 – B Var CGS = 490,000
30 – A Income = 55,600
32 – B Underapplied FOH = 3,200
34 – C – 2 Underapplied FOH = 3,600
35 – A Applied OH = 96.17
36 – A – 1 OH = 32.30/DLHr
37 – D CGS = 2,340
38 – C 120,600
39 – C OH/pool = 2,366.25
40 – A TC = 4,520 + 3.20/MHr
41 – A Y = 12,654.46 + 542.35/charter
42 – A NI = 50,000
43 Variable IBT in 2007 = 990,000
44 – A Operating Income = 163,830
45 – A IBT = 258,000
Chapter Four –
8 – B RM = 14,500
9 – B Ending WIP = 134,000
10 - A OH = 110% of DL$
11 – D CGM = 576,320
12 – B CGM = 682,000
13 – A CGS = 477,750
15 – B Applied OH = 4,640
16 – B Billing = 24,561
17 – D Overapplied OH = 9,770
18 – A OH = 2.20/DL$
19 – C Underapplied OH = 570
20 – C NI = 18,435
22 – A Payroll = 457,875
29 CGS = 333,000
30 – A OH = 10.25/DLHr
31 – B Ending WIP = 2,733,770
32 – C Adjusted CGM = 1,772,904
33 – 3 CGM = 85,005
34 – D NI = 95,370
35 – A Drying = 4.75/MHr
36 – D NI = 95,370
37 – A Underapplied OH = 8,290
38 – B Material Price Variance = 200,000 F
39 – A Standard Prime Cost = 6.50
40 - D 8.50/MHr
41 – B Ending RM = 60,000
42 – C TC = 510,000
43 – A RM Used = 24,816
Chapter Five –
13 – A > Total cycle time = 14,085 minutes
14 – B > MCE = 11%
19 – B > 56,750
20 – B > 5.38/unit
21 – C > Regular IBT = 260,000
22 – A > OH rate = 10.05/unit
26 – C > MCE = 47.6%
27 – C > MCE = 56.9%
28 – B > Gazebos cost/ unit = 329.43
29 – C > Product A cost/unit = 313.43
30 – B > Cost/door = 92
31 – A > Retirement = 3,285.71/worker
32 – B > Outpatient care = 732,000
33 – B > OH rate = 48.52
35 – C > Total cost of PC Board = 10,406,000
36 – C > Contribution of Wayne = 109,744.90
37 – C > Assad = 5,180
Chapter Six –
9 – B > CC EUP = 816,000
10 – B > DM EUP = 510,000
11 – C > FIFO DM EUP = 28,000
12 – C > Ending Inventory = 6,400
13 – D > DM EUP = 796,500
14 > OH Cost/EUP = 2.50
15 > DM Cost/EUP = 3.40
16 – B > Total Cost/EUP = 1.36
17 > Total Cost/EUP = 4.64
18 – B > Total Cost/EUP = 26.50
19 – C > Ending WIP = 547,230
20 – D > Ending WIP = 104,580
21 – B > CGM = 44,404
22 – B > EUP – Conversion = 34,315
23 – B > Ending WIP = 2,282.40
24 – B > CGM = 106,760
25 – A > CGM = 76,760
28 > Normal spoilage = 1,400 units
29 – C > 800 units
30 > CGM = 45,430
31 – C > Abnormal spoilage = 45,520
32 – A > CGM = 507,400
33 – A > Ending WIP = 13,096
34 – C > Ending WIP = 1,614,000
35 – A > CGS = 10,796,000
36 – D > Ending WIP = 23,480
37 – C > Total cost/EUP = 10.25
38 – B > Ending WIP = 18,360
39 – A > CGM = 270,800
40 > Total cost/EUP = 32.00
41 – B > Total cost/EUP = 21.25
42 – C > CGM = 880,000
43 – D > Total cost/EUP = 17.17
44 – B > CGM = 2,880,000
45 – A > Finish unit cost of conversion = 21.00
46 – C > Abnormal spoilage = 150 pounds
47 > Abnormal spoilage = 576
48 > Abnormal spoilage = 580
49 – B > Abnormal spoilage = 1,566
50 – D > CGM = 1,418,000
Chapter Seven –
12 – B > MQ Var = 170 U
13 – B > MP Var = 1,150 F
14 – B > LE Var = 4,350 F
15 – B > Total Labor Var = 900 U
16 – C > MP Var = 1,875 U
17 – A > Total Labor Var = 3,250 U
18 – Case B > AP = 8.80
19 – A > Total VOH Var = 16,940 F
20 – A > Total FOH Var = 450 F
21 – A > Vol Var = 1,260 U
22 – B > Actual Hrs = 25,500
23 – C > Controllable Var = 3,200 F
24 > Vol Var = 1,475 U
25 – A > Vol Var = 3,040 U
26 – A > Std cost/batch = 30.20
29 – A > Total Var = 4,135 U
33 > MQ Var = 1,637 U
34 > Labor Mix Var = 5,000 U
35 – A > Labor Mix Var = 4,770 U
36 > LR Var = 18,150 F
37 – A > MQ Var = 1,200 U
38 – F > LE Var = 50 U
39 – B > MQ Var = 630 U
40 – A – LR Var = 62,300 U
41 – B > FOH Sp Var = 4,000 F
42 – A > Total FOH Var = 360 U
43 – D > VOH Eff Var = 16,000 U
44 – B > VOH Eff Var = 20,700 U
45 – C > LR Var = 450 U
46 – C > Total FOH Var = 220 U
47 – B > Adjusted balance = 2,765,817
48 – A > Variable Conversion Eff Var = 60,000 U
50 – A – 3 > LR Var = 820 U
51 – B > LE Var = 2,000 U
52 – A > Material Yield Var = 800 U
Chapter 8 –
12 > Total projected revenue = 483,000
13 - March > Budgeted production = 35,200
14 > Total production = 2,266,000
15 > Yards to purchase = 39,840
16 – A > Production = 375,500
17 – B > Total purchases = 50,780.50
18 – B > A/R on 3/31 = 30,900
19 – C > October collections = 627,975
20 – B > May credit sales = 337,500
21 > Increase in cash = 606,650
22 > Total disbursements = 1,954,000
23 > Ending cash in June = 3,690
24 – A > CGS = 13,000,000
25 > Selling price = 10.80
26 – B > Collections = 660,000
27 > NI = 77,000
28 – B > NI = 787,500
33 > Production = 1,335,000
34 – E > 296,787.12
35 – E > Ending cash in March = 12,447.18
36 – C > Fixed S&A expense = 225,000
37 – D > Cash available = 18,860
38 – C > 105,000
39 > 2008 collections = 1,065,000
40 – A > 2006 ending cash = 700
41 – C > IBT = 4,314,000
42 – D > Budgeted labor = 2,270,000
43 > March ending cash = 5,016
44 – A > Net operating earnings = 940,780
45 – A > Corporate allocation = 75,000
Chapter 9 –
8 – B > Variable CGS = 61,250
9 – C > Net loss = <183,750>
10 – C > 25
11 – B > 290,100
12 – D > B/E = 918 rings
13 > Minimum SP = 100
14 – C > 450 playhouses
15 – B > revenue = 1,410,000
16 – E > 820 units
17 – B > 603 units
19 – B > Revenue = 2,845,459
20 – C > .062/passenger
21 – C > 61,715 units
22 – E > CM = 26,100
23 – D > Profit = 130,000
24 – B > Revenue = 17,854,375,000
25 – A > B/E = 137.5 bushels/acre
26 – D > Increase in NI = 420
27 – D > Operating leverage = 7.37
32 – A > Net loss = <200>
33 – C > 4,576 units
34 – E > CM = 17.01
35 – B > B/E = 90,700 baseballs
37 – C > B/E = 4,209 bags
38 – D > B/E = 3,167 bags/month
39 – E > 3,111 V8 engines
40 – D > Total revenue/bag = 582.40
41 – C > 4.74/guest day
42 – E > 48,149 units
43 – B > M/S = 62%
44 – E > VPI NI = 162,720
45 – B – 9 > 169,409 units
Chapter 10
12 > sunk cost = 29,700
14 – E > 77,000
15 > Incremental profit = 58,000
16 – A > Advantage to buy = 24,000
17 > Incremental profit/bumper = 48
18 – C > 27,059 units
19 – A > CM/unit of labor for PDA = 5
20 – B > Pretax income = 325,000
21 – B > Incremental profit = 6,000
22 – B > Incremental loss = <1,580>
23 – C > Grooming CM/hour = 18
24 – B > Change in profit = 72,000
25 – B > Operating loss = <108,000>
26 – A > Segment margin = <125,000>
31 – A > Net advantage to buy = 50,000
32 – C > Maximum = 2,800,000
33 – B > Disadvantage to outsource = <110,000>
34 – A > Total unit cost = 243.03
35 – B > Pretax income = 76,944
36 – A > Total Plan 3 income = 1,431,000
37 – B > Net advantage to keep steaks line = 293,000
38 – C > Estimated profit from operations = 1,700,000
39 – B > Plan C operating income = 82,500
41 – B – 1 > Total CM = 840
42 – C > Minimum unit price = 14.40
Chapter 11 –
12 – B > Rate = .84/sales dollar
13 – B > Increase in income = 12,600,000
14 – A > Cost of fish = 108,795
15 – B > Total quarts = 400,000
16 – A > Net profit of Games = 750,000
17 – B > EI of perfume = 3,000
18 – B > Under NRV, Jam = 49,853
19 – A > Yarn net benefit = 6,000
20 – B > Additional profit = 52,000
21 – B > EI of Smoked = 3,900
23 – C > Allocated cost to Renting = 15,000
24 > Fair = 38,000
25 – C > Dresses = <8,000>
26 – B > Net profit of Sequel = 3,628,800
27 > Reduction in joint cost = 408,000
28 – B > IBT = 55,025
29 – C > Underapplied OH = 4,250
30 – A > 42.25
33 – B > Fundraising = 3,600
35 – CGM = 40,595
36 – B > CGS = 238,260
37 – C > CGS = 238,260
38 – C > Ending FG = 11,952
39 – C > Ending FG = 13,286
40 – B > Overall gross margin = 1,067,500
41 – B > Joint cost of towels = 34,896
42 – D > Premium CGM = 12,778
43 – D > NRV of Apparel = 64,550
44 – D > NRV = 517
45 – B – 3 > CGM of Straw = 146,250
46 – A > Allocated joint cost = 68,800
Chapter 12 –
No check figures are supplied for this chapter.
Chapter 13 –
20 > Loans = 412,500
21 > Loans = 417,333
22 – B > Assembly = 302,235
23 > Loans = 414,544
24 – C > S3 = 578,245.1980
26 – B > Minimum price = 108.75
27 – B > 42.50/unit
28 – C > 12.60
30 – B > .665/minute
33 – A > Net operating income = 11,500
34 – B > Total budgeted manufacturing cost = 96,565
35 – B > Total variance = 50,500 F
36 – A > Total variance = 370,000 F
38 > Total Out-Patient cost = 788,000
39 – B > RI = 3,851,333
40 > College Texts = 2,707,699
41 – C > Finish = 16.96/DLHr
42 – D > Total = 3,584,599
43 – B > Case 2 selling price = 43
44 – B > Upper limit = 4,640
45 – B > Variable cost = 44.90
46 – B > CM = 600,000
47 – C > Total LC = 444,340
49 – A > Standard variable manufacturing cost + 20% = 7.68
Chapter 14 –
17 – B > Payback = 8.75 years
18 – A > Payback = 5.29 years
19 > NPV = 47,654
20 – A > NPV = 1,991,594
21 > PI = 1.10
22 – A > PI = 1.05
23 – C > Annual CF = 59,165
24 – A > PV = 606,528
25 – B > NPV = 4,290,554
26 – C > CFAT = 12,600
27 – B > 3.79 years
31 FV = 11,274
32 > Cost = 46,460
33 – E > PV = 539,396
34 – A > ARR = 26.67%
35 – C > ARR = 18.66%
36 – B > Payback = 5.7 years
37 – C > NPV = 3,364
38 – C > PI = .92
39 – A > Payback = 3.20 years
40 – A > NPV = 14,056
41 – A > NPV = <51,159>
42 – B > NPV = 27,781
43 – C > NPV = 169,571
44 – C > Total NPV = 7,034,827
45 – A > NPV = 519,765
46 – B > NPV = 79,760
47 – B > NPV = <482,701>
48 – D > ARR = 86.79%
49 – B > NPV = 22,489
Chapter 15 –
13 – B > Indifference point = 1,610 hours
19 > Efficiency var = 312 U
20 – A > Total var = 2,088 U
21 > Total revenue var = 6,000 F
22 – B > Total revenue var = 400 U
23 > Total FC var = 10,000 U
35 – D > Cost savings = 14.40
36 – A > Total unexpended appropriation = 10,250
38 – C > total var = 3,000 F
Chapter 16 –
20 – A > Total 2007 cost = 50,700
21 – A > Total 2007 cost = 327,600
23 – C > Total quality costs = 183,000
24 – B > Total quality costs = 50,280
38 – A > Total Mini = 15,000
39 – A > Total Chic = 72,000
40 – B > Total failure costs = 34,000
41 – B > Total failure costs = 16,000
42 – A - 3 > Total quality costs = 189,700
43 – A – 3 > Total quality costs = 194,400
Chapter 17 –
14 > Carrying costs = 1.024
15 > Target cost/unit = 11.73
16 – B > Target manufacturing cost/unit = 73.42
17 > Target cost = 205
22 – A > ENC var = 3,450 U
23 – B > ENC var = -0-
24 > CGS = 48,000
25 > CGS = 954,000
29 > EOQ of Powder = 50
30 > EOQ = 800 units
31 > EOQ = 800 units
32 – C > 4.84 runs