(6) NTPU Corporation manufactures two types of smartphone: ZEN-PRO, designed for commercial customers, and ZEN-HOUSE, designed for residential customers. Budgeted and actual operating data for the year 2025 are presented below:
Required:
Compute the sales-mix variance and the sales-quantity variance, by type of smartphone and in total, using the contribution margin (Use “F” to represent a favorable variance and “U” to represent an unfavorable variance).

(1) NTPU Inc. manufactures only specific orders. It uses a standard cost system. During one large order for the airport authority, an unusual number of signs were spoiled. The normal spoilage rate is 10% of units started. The point of first inspection is half way through the process, the second is three-fourths through the process, and the final inspection is at the end of the process. Other information about the job is as follows: Required: Make necessary journal entries to record all spoilage.

(2) TSMC has budgeted construction overhead for August of $435,000 for fixed costs. Actual costs for the month totaled for $450,000 for fixed. Allocated fixed overhead totaled $430,000. The company tracks each item in an overhead control account before allocations are made to individual jobs. The fixed overhead spending variance for August was $15,000 unfavorable for fixed. Required: Make journal entries to record the actual costs incurred as well as the variances for August.

(3) MILKBOTTLE bought a 2,000-acre island for $10,000,000 and divided it into 200 equal size lots. As the lots are sold, they are cleared at an average cost of $5,000. Storm drains and driveways are installed at an average cost of $8,000 per site. Sales commissions are 10% of selling price. Administrative costs are $850,000 per year. The average selling price was $160,000 per lot during 2025 when 50 lots were sold. During 2026, the company bought another 2,000-acre island and developed it exactly the same way. Lot sales in 2026 totaled 300 with an average selling price of $160,000. All costs were the same as in 2025. Required: Determine operating income for both years using both absorption costing and variable costing.

(1) Compute the contribution margin ratio. (4%)

(2) Compute the unit price. (4%)

(3) Compute the margin of safety ratio and the degree of operating leverage. (8%)

(4) What is the relationship between profit ratio, contribution margin ratio and margin of safety ratio? (4%)

4. Taipei Company produces a special toy. The various unit costs are as follows: Suppose Taipei uses a 25% markup on the full unit cost. Compute the unit price of the toy. (10%)

(1) Compute the return on investment of Agnetha division. (10%)

(2) Compute the return on sales of Agnetha division. (10%)

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