110年 - 110 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#101249

科目：台大◆會計◆成本及管理會計學 | 年份：110年 | 選擇題數：0 | 申論題數：13

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 (13)

(1) What is the total estimated life-cycle operating income for classical light? (10 points)

(2) If Maple Life changes classical light's selling price to be 450% markup based on the full manufacturing costs. What is the estimated life-cycle operating income for the first year? (10 points)

(1) Calculate the internal rate of return for the investment in new machine. (5 points) Whether Inbee should invest in the new machine based on the internal rate of return method? Explain. (5 points)

(2) Calculate the net present value for the investment in new machinc. (5 points)

(3) Calculate the payback period for the investment in new machine. (5 points)

(1) Prepare the cost-of-quality report of 2021 for the initial budgeted quality costs. (12 points)

(2) Prepare the cost-of-quality report of 2021 if introducing each option: (a) reengineer the manufacturing process for S121,420 and (b) increase quality training expenditure by $23,420 per year. (8 points)

(1) Determine the fixed-overhead production volume variance. (5 points)

(2) Determine the actual fixed overhead. (5 points)

(3) Determine the actual variable overbead. (5 points)

(4) Determine the actual machine hours worked. (5 points)

(1) Determine the operating income on transactions related to Campa Equipment and Edith Refrigeration. (10 points)

(2) Based on (1), Whitewater is considering to drop the customer with the lower operating income. Upon further investigation, it is determined that 10% of the selling costs and 20% of the administrative costs would not be avoidable if Whitewater were to drop the least profitable customer. Should Whitewater drop the Ieast profitable customer? Show your calculations. (10 points)