(2) How might the Chief Executive Officer of Taipei Company manipulate spoilage if he wants to show better operating income performance for August?

3. DUME Company produces chairs and has determined the following direct cost categories and budgeted amounts: | Category | Standard Inputs for 1 output | Standard Cost per input | | --- | --- | --- | | Direct Materials | 1 | $7.5 | | Direct Labor | 0.3 | $9 | | Direct Marketing | 0.5 | $3 | Actual performance for the company is shown below: | Actual output: (in units) | 4,000 | | --- | --- | | Direct Materials: | | | Materials costs | $30,225 | | Input purchased and used | 3,900 | | Actual price per input | $7.75 | | Direct Manufacturing Labor: | | | Labor costs | $11,470 | | Labor-hours of input | 1,240 | | Actual price per hour | $9.25 | | Direct Marketing Labor: | | | Labor costs | $5,880 | | Labor-hours of input | 2,100 | | Actual price per hour | $2.8 | Required: (15%) (1) What is the price variance of the direct materials and the efficiency variance for direct materials? Show your computations and indicate whether it is favorable or unfavorable.

(2) What is the price variance of the direct manufacturing labor and the direct marketing labor, respectively? Show your computations and indicate whether it is favorable or unfavorable.

(3) What are the efficiency variances for direct manufacturing labor and direct marketing labor, respectively? Show your computations and indicate whether it is favorable or unfavorable.

(4) Give at least three good reasons why a favorable (unfavorable) price variance for direct materials might be reported.

4. Taipei company sells 8,000 toys at the unit price $2,000 each year. These toys are sold evenly throughout the year. Ordering costs are $3,600 per order, and carrying costs are $1,000 per unit per year. Required: (1) What is the economic order quantity? (5%)

(2) What are the total ordering costs and carrying costs per year under this quantity? (5%)

(3) Suppose the manager predicts ordering costs to be $2,500 instead of the actual $3,600 when calculating the order quantity, what is the cost of the prediction error? (5%)

5. Sanshia company manufactures various picture frames. Each new employee takes 100 minutes to make the first unit and 80 minutes to make the second. Required: (1) What is the learning-curve percentage, assuming the cumulative average time method? (5%)

(2) Demonstrate the time needed to make the seventh unit using an equation, assuming the cumulative average time method. (5%)

(3) What is the learning-curve percentage, assuming the incremental unit-time method? (5%)

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

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#147036

114年 - 114 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#147122

114年 - 114 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#146936

113年 - 113 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#147556

111年 - 111 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#146952

109年 - 109 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#147550

109年 - [非官方正解]109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745

108年 - 108 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#147111

108年 - 108 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#146948