(1) Prepare a production cost worksheet using the FIFO method. (12%)

(2) "In job costing, the costs of normal spoilage that occur while a specific job is being done are charged to the specific job." Do you agree? Explain. (5%)

3. APPLE is in need of a microcomputer network for its staff. The company uses straight-line depreciation for all capital assets. Annual required rate of return is 14%. The company has received three proposals, with related facts as follows:| | Required:Compute the payback period, net present value, and accrual accounting rate of return with initial investment, for each proposal. Show computations. Rank each proposal 1, 2, and 3 using each method separately. Which proposal is best? Why? (15%)

(1) What was the full cost per unit? What was the selling price? (12%)

(2) Taipei is considering increasing the annual spending on advertising by $175,000. The managers believe that the investment will translate into 10% increase in unit sales. Should Taipei make the investment? Show your calculations. (8%)

(3) In 2020, Taipei believes that it will only be able to sell 2,900 units at the price calculated in requirement (1). Managers have identified $125,000 in fixed cost that can be eliminated. If Taipei wants to maintain at an 8% markup on full cost, what is the target variable cost per unit? (10%)

(1) Should AB purchase the new machine? Show your calculations. (10%)

(2) Is there any conflict between the decision model and the incentives of the manager who has purchased the old machine and is considering replacing it a year later? (5%)

(3) At what purchase price would AB be indifferent between purchasing the new machine and continuing to use the old machine? (5%)

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