(b) Distinguish among spoilage, rework, and scrap.

(2) The NTPU Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Assembly Department and 8,000 direct manufacturing labor-hours in Quality Control Department. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows: | | Assembly Department | Quality Control Department | | --- | --- | --- | | Direct materials purchased on account | $110,000 | $177,500 | | Direct materials used | 32,500 | 13,500 | | Direct manufacturing labor | 52,500 | 53,500 | | Indirect manufacturing labor | 11,000 | 9,000 | | Indirect materials used | 7,500 | 4,750 | | Lease on equipment | 16,250 | 3,750 | | Utilities | 1,000 | 1,250 | Job A incurred 800 machine-hours in Assembly Department and 300 manufacturing labor-hours in Quality Control Department. The company uses a budgeted overhead rate for applying overhead to production. Requirement: (a) Prepare the necessary journal entries to summarize the March transactions for Assembly Department. (b) Determine the total cost of Job A. 試題隨卷繳交 接下頁 3 國立臺北大學 114 學年度碩士班一般入學考試試題 系(所)組別：會計學系 科 目：成本與管理會計學 第3頁 共3頁 ☑可 ☐不可 使用計算機 3. ELO Company is considering the purchase of new equipment that will reduce labor costs. ELO made the following estimates related to the new equipment: | Cost of the equipment | $ 120,000 | | --- | --- | | Reduced annual labor costs | $ 50,000 | | Estimated life of the equipment | 3 years | | Terminal disposal value | $ 0 | | Tax rate | 30% | | Cost of capital | 10% | Assume depreciation is calculated on a straight-line basis. All cash flows occur at the end of the year except for the initial investment amounts. Required: (1) What is the increase in the annual cash flow from investing the equipment? (8%)

(2) What is the net present value of the project? (8%)

(3) Calculate the accrual accounting rate of return based on average investment. (8%)

4. Taipei Company produces two products: X and Y. It takes 1 hour of machine A and 1 hour of machine B to produce a X; and it takes 1 hour of machine A and 2 hours of machine B to produce a Y. The capacities of A and B are 300 hours and 400 hours, respectively. The contribution margins of X and Y are $8 and $10, respectively. Taipei cannot produce more than 150 units of Y. Required: (1) Construct a linear programming model of Taipei's product mix problem. (8%)

(2) What is Taipei's optimal product mix? (8%)

(3) What are the shadow prices of A and B. (10%)

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

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