109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:成本及管理會計學#108088

科目：台大◆會計◆成本及管理會計學 | 年份：109年 | 選擇題數：0 | 申論題數：9

試卷資訊

所屬科目：台大◆會計◆成本及管理會計學

選擇題 (0)

申論題 (9)

1.If Renato uscs the relative-sales-value method to allocate joint production costs, compute the costs allocated to Luxury and Mystery.(10%)
2.If Renato uses the physical-units method to allocate joint production costs, from a profitability perspective, should Mystery be prucessed into MysteryX? Show your calculations. (10%)
Problem 2 [20%] 
Svenson Corporation manufactures two types of fishing rods, Basic and Deluxe. The Basic type requires 60 hours of labor and 24 machine-hours per unit. Deluxe type requires 102 labor-hours and 60 machine-hours per unit. Basic type has a unit contribution margin of $384, and Deluxe type has a unit contribution margin of $2,160. 
The demand for Basic type exceeds Svenson's production capacity, which is limited by available machine-hours and direct manufacturing labor-hours. The maximum demand for Deluxe type is 240 per month. Direct manufacturing labor is limited to 4,800 hours per week and machine-hours are limited to 3,600 per week. Management desires a product mix that will maximize the weekly contribution toward fixed costs and profits. The management uses a linear programming approach, where B represents Basic type and D represents Deluxe type.
 Required: Formulate the objective function (5%) and constraints (15%) necessary to determine the optimal product mix.
1.Compute the net income that would be reported on a variable-costing income statement. (10%)
2.Compute the cost of the company's year-end inventory if Clark adopts an absorption costing. (10%)
1.If FooLLove uses a FIFO process costing system, calculate the cost of goods completed during September. (10%)
2. If FootLove uses a FIFO process costing system, determine the cost of the September 30 work-in-process inventory. (10%)
1. Compute the budgeted purchasing costs of direct material A (5%) and B (5%) on the direct material purchases budget for the year 2020.
2. Determine the budgeted net income (ignore income taxes) for the year 2020.(10%)