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Cost Accounting A Managerial Emphasis 14th Solutions ManualHorngren

Cost Accounting: A Managerial Emphasis, 14th Edition

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cost accounting a managerial emphasis 14th edition solution manual

Unformatted text preview: Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual 2-17 (15 min.) Direct, indirect, fixed and variable costs. 1. Yeast direct, variable Flour- direct, variable Packaging materials direct (or could be indirect if small and not traced to each unit), variable Depreciation on ovens indirect, fixed (unless units of output depreciation, which then would be variable) Depreciation on mixing machinesindirect, fixed (unless units of output depreciation, which then would be variable) Rent on factory building indirect, fixed Fire Insurance on factory buildingindirect, fixed Factory utilities indirect, probably some variable and some fixed (e.g. electricity may be variable but heating costs may be fixed) Finishing department hourly laborers direct, variable (or fixed if the laborers are under a union contract) Mixing department manager indirect, fixed Materials handlers depends on how they are paid. If paid hourly and not under union contract, then indirect, variable. If salaried or under union contract then indirect, fixed Custodian in factory indirect, fixed Night guard in factory indirect, fixed Machinist (running the mixing machine) depends on how they are paid. If paid hourly and not under union contract, then indirect, variable. If salaried or under union contract then indirect, fixed Machine maintenance personnel indirect, probably fixed, if salaried, but may be variable if paid only for time worked and maintenance increases with increased production Maintenance supplies indirect, variable Cleaning supplies indirect, most likely fixed since the custodians probably do the same amount of cleaning every night 2. If the cost object is Mixing Department, then anything directly associated with the Mixing Department will be a direct cost. This will include: Depreciation on mixing machines Mixing Department manager Materials handlers (of the Mixing Department) Machinist (running the mixing machines) Machine Maintenance personnel (of the Mixing Department) Maintenance supplies (if separately identified for the Mixing Department) Of course the yeast and flour will also be a direct cost of the Mixing Department, but it is already a direct cost of each kind of bread produced. Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual 2-18 (1520 min.) Classification of costs, service sector. Cost object: Each individual focus group Cost variability: With respect to the number of focus groups There may be some debate over classifications of individual items, especially with regard to cost variability....

Unformatted text preview: Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual 2-17 (15 min.) Direct, indirect, fixed and variable costs. 1. Yeast direct, variable Flour- direct, variable Packaging materials direct (or could be indirect if small and not traced to each unit), variable Depreciation on ovens indirect, fixed (unless units of output depreciation, which then would be variable) Depreciation on mixing machinesindirect, fixed (unless units of output depreciation, which then would be variable) Rent on factory building indirect, fixed Fire Insurance on factory buildingindirect, fixed Factory utilities indirect, probably some variable and some fixed (e.g. electricity may be variable but heating costs may be fixed) Finishing department hourly laborers direct, variable (or fixed if the laborers are under a union contract) Mixing department manager indirect, fixed Materials handlers depends on how they are paid. If paid hourly and not under union contract, then indirect, variable. If salaried or under union contract then indirect, fixed Custodian in factory indirect, fixed Night guard in factory indirect, fixed Machinist (running the mixing machine) depends on how they are paid. If paid hourly and not under union contract, then indirect, variable. If salaried or under union contract then indirect, fixed Machine maintenance personnel indirect, probably fixed, if salaried, but may be variable if paid only for time worked and maintenance increases with increased production Maintenance supplies indirect, variable Cleaning supplies indirect, most likely fixed since the custodians probably do the same amount of cleaning every night 2. If the cost object is Mixing Department, then anything directly associated with the Mixing Department will be a direct cost. This will include: Depreciation on mixing machines Mixing Department manager Materials handlers (of the Mixing Department) Machinist (running the mixing machines) Machine Maintenance personnel (of the Mixing Department) Maintenance supplies (if separately identified for the Mixing Department) Of course the yeast and flour will also be a direct cost of the Mixing Department, but it is already a direct cost of each kind of bread produced. Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual 2-18 (1520 min.) Classification of costs, service sector. Cost object: Each individual focus group Cost variability: With respect to the number of focus groups There may be some debate over classifications of individual items, especially with regard to cost variability....

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Cost accounting a managerial emphasis 14th edition pdf

Unformatted text preview: Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual 2-17 (15 min.) Direct, indirect, fixed and variable costs. 1. Yeast direct, variable Flour- direct, variable Packaging materials direct (or could be indirect if small and not traced to each unit), variable Depreciation on ovens indirect, fixed (unless units of output depreciation, which then would be variable) Depreciation on mixing machinesindirect, fixed (unless units of output depreciation, which then would be variable) Rent on factory building indirect, fixed Fire Insurance on factory buildingindirect, fixed Factory utilities indirect, probably some variable and some fixed (e.g. electricity may be variable but heating costs may be fixed) Finishing department hourly laborers direct, variable (or fixed if the laborers are under a union contract) Mixing department manager indirect, fixed Materials handlers depends on how they are paid. If paid hourly and not under union contract, then indirect, variable. If salaried or under union contract then indirect, fixed Custodian in factory indirect, fixed Night guard in factory indirect, fixed Machinist (running the mixing machine) depends on how they are paid. If paid hourly and not under union contract, then indirect, variable. If salaried or under union contract then indirect, fixed Machine maintenance personnel indirect, probably fixed, if salaried, but may be variable if paid only for time worked and maintenance increases with increased production Maintenance supplies indirect, variable Cleaning supplies indirect, most likely fixed since the custodians probably do the same amount of cleaning every night 2. If the cost object is Mixing Department, then anything directly associated with the Mixing Department will be a direct cost. This will include: Depreciation on mixing machines Mixing Department manager Materials handlers (of the Mixing Department) Machinist (running the mixing machines) Machine Maintenance personnel (of the Mixing Department) Maintenance supplies (if separately identified for the Mixing Department) Of course the yeast and flour will also be a direct cost of the Mixing Department, but it is already a direct cost of each kind of bread produced. Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual Cost Accounting A Managerial Emphasis Horngren 14th Edition Solutions Manual 2-18 (1520 min.) Classification of costs, service sector. Cost object: Each individual focus group Cost variability: With respect to the number of focus groups There may be some debate over classifications of individual items, especially with regard to cost variability....