(2) Calculate the growth, price-recovery, and productivity components that explain the change in operating income from 2018 to 2019. What does each of these components indicate? (12%)

(3) Suppose that the market for silk-screened T-shirts grew by \(10\%\) during 2019. All increases in sales greater than \(10\%\) are the result of Hulk's strategic actions. Calculate the change in operating income from 2018 to 2019 due to growth in market size, product differentiation, and cost leadership. How successful has Hulk been in implementing its strategy? Explain. \((4\%)\)

(4) Calculate the amount and cost of unused administrative capacity at the beginning of 2019, based on the actual number of customers Hulk served in 2019. (4%)

3. NTPU is considering replacing all 12 of its meat scales with new, digital ones. The old scales are fully depreciated and have no disposal value. The new scales cost $120,000 (in total). Because the new scales are more efficient and more accurate than the old scales, NTPU will have annual incremental cash savings from using the new scales in the amount of $30,000 per year. The scales have a 6-year useful life and no terminal disposal value and are depreciated using the straight-line method. NTPU requires a 6% real rate of return. Required: (1)Given the preceding information, what is the net present value of the new scales? Ignore taxes. (2%)

(2)Assume the $30,000 cost savings are in current real dollars and the inflation rate is 4%. Recalculate the NPV of the project. (2%)

(3)Based on your answers to requirements (1) and (2), should NTPU buy the new meat scales? (3%)

(4)Now assume that the company's tax rate is \(25\%\). Calculate the NPV of the project assuming no inflation. \((2\%)\)

(5)Again assuming that the company faces a \(25\%\) tax rate, calculate the NPV of the project under an inflation rate of \(4\%\). (2%)

(6)Based on your answers to requirements (4) and (5), should NTPU buy the new meat scales? (3%)

4. Taipei Company, a manufacturer of coffee tables, predicts that it will purchase 240,000 units of red oaks next year. Taipei Company estimates that 20,000 units of red oaks will be required each month. A supplier quotes a price of $10 per unit of red oak. The supplier also offers a special discount option: If all 240,000 units of red oaks are purchased at the start of the year, a discount of 2% off the $10 price will be given. Taipei Company can invest its cash at 10% per year. It costs Taipei Company $300 to place each purchase order. Required: (1) What is the opportunity cost of interest forgone from purchasing all 240,000 units at the start of the year instead of in 12 monthly purchases of 20,000 units per order? (8%)

(2)Would this opportunity cost be recorded in the accounting system? Why? (4%)

115年 - 115 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#147492

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