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申論題資訊

試卷:107年 - 107 東吳大學_碩士班招生考試_會計學系:成本及管理會計學#111187
科目:研究所、轉學考(插大)◆成本及管理會計學
年份:107年
排序:0

題組內容

三、25%
 Solar Corporation manufactures plastic chairs and tables and operates at capacity. The controller has asked you to compare plant-wide, department, and activity-based cost allocation.
 Solar Corporation’s budgeted manufacturing costs for 2018 are given in the following tables.
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 Other information follows:
Setup costs in each department vary with the number of batches processed in each department. The budgeted number of batches for each product line in each department is as follows:6348fe3a6205e.jpg
 Supervision costs in each department vary with direct manufacturing labor costs in each department.
Required:

申論題內容

1. Calculate the budgeted costs of chairs and tables based on a single plant-wide overhead rate, if total overhead is allocated based on total direct labor costs.