Midterm 1 practice question solutions

4-24(20-25 min.)Job costing, budgeted rates, unit costs.

1. Budgeted MOH Rate = Budgeted Manufacturing Overhead Costs Budgeted Direct Labour Hours

-

= $632,000/32,000

= $19.75 per direct labour-hour

Job X905:

Direct Materials $13,200

Direct Labour $10,120

Overhead Allocated–460 hours @ $19.75 $9,085

Total $32,405

# of units 600

Unit Cost $54.01

# of Direct Labour-Hours on Job X905 = Direct Labour Costs/Hourly Rate

= $10,120/$22 = 460 hours

2.To achieve a margin of 25%, the selling price must be $72.01 (rounded down)

USP – Unit Cost = 0.25USP

USP –$54.01 = 0.25USP

0.75USP = $54.01

USP = $54.01/0.75 = $72.01 (rounded down) 3.Under- or overallocated overhead = Actual Overhead – Allocated Overhead

Under- or overallocated overhead = $656,125 – ($19.75 ? 34,100)

Under- or overallocated overhead = $656,125 – $673,475

Overhead is overallocated by $17,350.

5-37(30–40 min.) Activity-based costing, merchandising.

1. General

Supermarket Chains Drugstore

Chains

Mom-and-Pop

Single

Stores Total

Revenue $3,708,000 $3,150,000 $1,980,000 $8,838,000

Cost of goods sold 3,600,000 3,000,000 1,800,000 8,400,000

Gross margin $ 108,000 $ 150,000 $ 180,000 $ 438,000

Other operating costs 301,080 Operating income $ 136,920

Gross margin % 2.91% 4.76% 9.09%

The gross margin of Pharmacare Inc. was 4.96% (= $438,000 ÷ $8,838,000). The operating income margin of Pharmacare Inc. was 1.55% (= $136,920 ÷ $8,838,000).

1.The per-unit cost driver rates are:

1. Customer purchase order processing,

$80,000 ÷ 2,000 (140 + 360 + 1,500) orders = $40 per order

2. Line item ordering,

$63,840 ÷ 21,280 (1,960 + 4,320 + 15,000) line items = $3 per line item

3. Store delivery,

$71,000 ÷ 1,480 (120 + 360 + 1,000) deliveries = $47.973 per delivery

4. Cartons shipped,

$76,000 ÷ 76,000 (36,000 + 24,000 + 16,000) cartons = $1 per carton

5. Shelf-stocking,

$10,240 ÷ 640 (360 + 180 + 100) hours = $16 per hour

2.The activity-based costing of each distribution market for August 2015 is:

General

Supermarket Chains Drugstore

Chains

Mom-and-

Pop

Single

Stores Total

1. Customer purchase order

processing

($40 ? 140; 360; 1,500) $ 5,600 $14,400 $ 60,000 $ 80,000 2. Line item ordering

($3 ? 1,960; 4,320; 15,000) 5,880 12,960 45,000 63 ,840 3. Store delivery

($47.973 ? 120; 360; 1,000) 5,757 17,270 47,973 71,000 4. Cartons shipped

($1 ? 36,000; 24,000; 16,000) 36,000 24,000 16,000 76,000 5. Shelf-stocking

($16 ? 360; 180; 100) 5,760 2,880 1,600 10,240

$58,997 $71,510 $170,573 $301,080

The revised operating income statement is:

General Mom-and-Pop

Supermarket Drugstore Single

Chains Chains Stores Total Revenue $3,708,000 $3,150,000 $1,980,000 $8,838,000

Cost of goods sold 3,600,000 3,000,000 1,800,000 8,400,000 Gross margin 108,000 150,000 180,000 438,000 Operating costs 58,997 71,510 170,573 301,080 Operating income $ 49,003 $ 78,490 $ 9,427 $ 136,920

Operating income margin 1.32% 2.49% 0.48% 1.55%

4. The ranking of the three markets are:

Using Gross Margin Using Operating Income

1. Mom-and-Pop Single Stores 9.09% 1. Drugstore Chains

2.49%

2. Drugstore Chains 4.76% 2. General Supermarket Chains 1.32%

3. General Supermarket Chains 2.91% 3. Mom-and-Pop Single Stores 0.48%

The activity-based analysis of costs highlights how the Mom-and-Pop Single Stores use a larger amount of Pharmacare’s resources per revenue dollar than do the other two markets. The ratio of the operating costs to revenue across the three markets is:

General Supermarket Chains 1.59% ($58,997 ÷ $3,708,000)

Drugstore Chains 2.27% ($71,510 ÷ $3,150,000)

Mom-and-Pop Single Stores 8.61% ($170,573 ÷ $1,980,000)

This is a class ic illustration of the maxim that “all revenue dollars are not created equal.” The analysis indicates that the Mom-and-Pop Single Stores are the least profitable market. Pharmacare should work to increase profits in this market through: (1) a possible surcharge, (2) decreasing the number of orders,

(3) offering discounts for quantity purchases, etc.

Other issues for Pharmacare to consider include:

a. Choosing the appropriate cost drivers for each area. The problem gives a

cost driver for each chosen activity area. However, it is likely that over

time further refinements in cost drivers would occur. For example, not all

store deliveries are equally easy to make, depending on parking

availability, accessibility of the storage/shelf space to the delivery point,

etc. Similarly, not all cartons are equally easy to deliver—their weight,

size, or likely breakage component are factors that can vary across carton

types.

b. Developing a reliable data base on the chosen cost drivers. For some

items, such as the number of orders and the number of line items, this

information likely would be available in machine readable form at a high

level of accuracy. Unless the delivery personnel have hand-held

computers that they use in a systematic way, estimates of shelf-stocking

time are likely to be unreliable. Advances in information technology likely

will reduce problems in this area over time.

c. Deciding how to handle costs that may be common across several

activities. For example, (3) store delivery and (4) cartons shipped to stores

have the common cost of the same trip. Some organizations may treat (3)

as the primary activity and attribute only incremental costs to (4).

Similarly, (1) order processing and (2) line item ordering may have

common costs.

d. Behavioural factors are likely to be a challenge to Flair. He must now tell

those salespeople who specialize in Mom-and-Pop accounts that they

have been less profitable than previously thought.

6-24(15-20 min.)Revenue, production, and purchases budget.

1. 985,000 motorcycles ? 505,000 yen = 497,425,000,000 yen

2. Budgeted sales (units) 985,000

Add target ending finished goods inventory 115,000

Total requirements 1,100,000

Deduct beginning finished goods inventory 152,000

Units to be produced 948,000

3. Direct materials to be used in production, 948,000 ? 2 1,896,000

Add target ending direct materials inventory 28,000

Total requirements 1,924,000

Deduct beginning direct materials inventory 19,000

Direct materials to be purchased 1,905,000

Cost per wheel in yen 21,300

Direct materials purchase cost in yen 40,576,500,000

Note the relatively small inventory of wheels. In Japan, suppliers tend to be located very close to the major manufacturer. Inventories are controlled by just-in-time (JIT) and similar systems. Indeed, some direct materials inventories are almost nonexistent.

8-16(20 min.) Variable manufacturing overhead, variance analysis.

1. Variable Manufacturing Overhead Variance Analysis for Young Clothing for

June 2015

Actual Costs

Incurred

Actual Input Qty. × Actual Rate

(1) Actual Input Qty.

× Budgeted Rate

(2)

Flexible Budget:

Budgeted Input Qty.

Allowed for

Actual Output

× Budgeted Rate

(3)

Allocated:

Budgeted Input Qty.

Allowed for

Actual Output

× Budgeted Rate

(4)1

(4,536 × $11.50) $52,164 (4,536 × $12)

$54,432

(4 × 1,080 × $12)

$51,840

(4 × 1,080 × $12)

$51,840

2. Young had a favourable rate variance of $2,268 because the actual variable

overhead rate was $11.50 per direct manufacturing labour-hour versus $12 budgeted. It had an unfavourable efficiency variance of $2,592 U because each suit averaged 4.2 labour-hours (4,536 hours ÷ 1,080 suits) versus 4.0 budgeted labour-hours.

$324 U

17-30 (20-25 min.) Standard-costing method, assigning costs.

1.

SOLUTION EXHIBIT 17-30A

Steps 1 and 2: Summarize Output in Physical Units and Compute Output in Equivalent Units; Standard Costing Method of Process Costing for Bucky’s Boxes for July 2015

(Step 1) (Step 2)

Equivalent Units

Flow of Production

Physical Units Direct Materials Conversion Costs Work in process, beginning (given) Started during current period (given) To account for

185,000 465,000 650,000 (work done before current period) Completed and transferred out during current period: From beginning work in process §

185,000 ? (100% - 100%); 185,000 ? (100% – 25%) 185,000 0

138,750

Started and completed

327,000 100%, 327,000 100% 327,000? 327,000

327,000

Work in process, ending* (given) 138,000 100%; 138,000 80% 138,000 _______ 138,000 110,400 Accounted for

650,000 _______ _______ Work done in current period only 465,000 576,150

§Degree of completion in this department: direct materials, 100%; conversion costs, 25%.

?512,000 physical units completed and transferred out minus 185,000 physical units completed and transferred out from beginning work-in-process inventory.

*Degree of completion in this department: direct materials, 100%; conversion costs, 80%.

????

2.

SOLUTION EXHIBIT 17-30B

Steps 3, 4, and 5: Summarize Total Costs to Account For, Compute Cost per Equivalent Unit, and Assign Total Costs to Units Completed and to Units in Ending Work in Process; Standard Costing Method of Process Costing for Bucky’s Boxes for July 2015

Total

Production Costs

Direct

Materials

Conversion

Costs

(Step 3) Work in process, beginning (given) $ 337,625 $240,500 + $ 97,125 Costs added in current period at standard

costs

1,814,415 (465,000 ? $1.30) + (576,150 ? $2.10) Total costs to account for $2,152,040 $845,000 + $1,307,040 (Step 4) Standard cost per equivalent unit (given) $ 1.30 $ 2.10 (Step 5) Assignment of costs at standard costs:

Completed and transferred out (512,000 units):

Work in process, beginning (185,000 units) Costs added to beg. work in process in current period

Total from beginning inventory $ 337,625

291,375

629,000

$240,500 + $97,125

(0* ? $1.30) + (138,750* ? $2.10)

Started and completed (327,000 units) Total costs of units transferred out 1,111,800

1,740,800

(327,000?? $1.30) + (327,000? ? $2.10)

Work in process, ending (138,000 units) 411,240 (138,000# ? $1.30) + (110,400# ? $2.10) Total costs accounted for $2,152,040 $845,000 + $1,307,040

Summary of variances for current performance: Costs added in current period at standard costs (see Step 3 above)

Actual costs incurred (given)

Variance $604,500

607,500

$ 3,000 U

$1,209,915

1,207,415

$ 2,500 F

*Equivalent units to complete beginning work in process from Solution Exhibit 17-30A, Step 2.

?Equivalent units started and completed from Solution Exhibit 17-30A, Step 2.

#Equivalent units in ending work in process from Solution Exhibit 17-30A, Step 2.

PROBLEMS

17-31(25 min.) Weighted-average method.

1. Since direct materials are added at the beginning of the assembly process, the

units in this department must be 100% complete with respect to direct materials.

Solution Exhibit 17-31A shows equivalent units of work done to date:

Direct materials 25,000 equivalent units

Conversion costs 24,250 equivalent units

SOLUTION EXHIBIT 17-31A

Steps 1 and 2: Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing, Assembly Department of Larsen Corp., for October 2015.

(Step 1) (Step 2)

Equivalent Units

Physical Direct Conversion Flow of Production Units Materials Costs Work in process, beginning (given) 5,000

Started during current period (given) 20,000

To account for 25,000

Completed and transferred out

during current period 22,500 22,500 22,500

Work in process, ending* (given) 2,500

2,500 ? 100%; 2,500 ? 70% 2,500 1,750 Accounted for 25,000

Work done to date 25,000 24,250

*Degree of completion in this department: direct materials, 100%; conversion costs, 70%.

2. &

3. Solution Exhibit 17-31B summarizes the total assembly department costs for

October 2015, calculates cost per equivalent unit of work done to date, and assigns these costs to units completed (and transferred out) and to units in ending work in process using the weighted-average method.

SOLUTION EXHIBIT 17-31B

Steps 3, 4, and 5: Summarize Total Costs to Account For, Compute Cost per Equivalent Unit, and Assign Total Costs to Units Completed and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Assembly Department of Larsen Corp., for October 2015

Total

Production Costs

Direct

Materials

Conversion

Costs

(Step 3) Work in process, beginning (given) $1,652,750 $1,250,000 $ 402,750 Costs added in current period (given) 6,837,500 4,500,000 2,337,500 Total costs to account for $8,490,250 $5,750,000 $2,740,250 (Step 4) Costs incurred to date $5,750,000 $2,740,250 Divide by equivalent units of work done to date

(Solution Exhibit 17-31A) ÷ 25,000 ÷ 24,250 Cost per equivalent unit of work done to date $ 230 $ 113 (Step 5) Assignment of costs:

Completed and transferred out (22,500

units)

$7,717,500 (22,500* ? $230) + (22,500*? $113) Work in process, ending (2,500 units) 772,750 (2,500? ? $230) + (1,750?? $113)

Total costs accounted for $8,490,250 $5,750,000 + $2,740,250

*Equivalent units completed and transferred out from Solution Exhibit 17-31A, Step 2. ?Equivalent units in work in process, ending from Solution Exhibit 17-31A, Step 2.

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语言学常用术语

语言学常用术语

A List of Commonly-used Linguistic Terminology 语言学常用术语表 Part I General Terms 通用术语 Acquisition 习得 Agglutinative language 粘着语Anthropology 人类学 Applied linguistics 应用语言学Arbitrariness 任意性 Artificial intelligence (AI)人工智能Behaviorism 行为主义Behaviorist psychology 行为主义心理学 Bilingualism 双语现象 Cognition 认知 Cognitive linguistics 认知语言学Cognitive science 认知科学Comparative linguistics 比较语言学Computational linguistics 计算语言学 Corpus-linguistics 语料库语言学Creole 克里奥耳语；混合语 Culture 文化 Descriptive linguistics 描写语言学Design features 识别特征Developmental psycholinguistics 发展心理语言学 Diachronic/historical linguistics历时语言学 Dialect 方言 Dialectology 方言学 Displacement 不受时空限制的特性Dualism 二元论 Duality 二重性 Epistemology认识论 Etymology 辞源学 Experimental psycholinguistics 实验心理语言学 Formalization 形式化 Formal linguistics 形式语言学Forensic linguistics 法律语言学Functionalism 功能主义General linguistics 普通语言学Grammaticality 符合语法性Ideography 表意法 Inflectional language 屈折语 Inter-disciplinary 交叉性学科的Isolating language 孤立语 Langue 语言 Macro-sociolinguistics 宏观社会语言学 Mentalism 心智主义 Micro-sociolinguistics 微观社会语言学 Montague grammar蒙太古语法Neuro-linguistics 神经语言学Orthography 正字法 Orthoepic 正音法的 Paradigmatic 聚合关系 Parole 言语 Pedagogy 教育学；教授法Philology 语文学 Philosophy 哲学 Phonography 表音法 Pidgin 皮钦语；洋泾浜语Polysynthetic language 多式综合语Prescriptive linguistics 规定语言学Psycholinguistics心理语言学Psychology 心理学 Semeiology 符号学 Sociology 社会学 Speech 言语 Sociolinguistics社会语言学Structuralism 结构主义 Synchronic linguistics 共时语言学Syntagmatic 组合关系 Theoretic linguistics 理论语言学Universal grammar 普遍语法Universality 普遍性 Part II Phonology 音位学 Ablaut 元音变化 Acoustic phonetics 声学语音学Affricate 塞擦音 Allophone 音位变体

网申开放性问题原题及回答-openquestion示例-OQ答案

OPEN QUESTIONS OPEN QUESTIONS的目的是让recruiter更好的了解candidate, 所以大家要认真对待。 回答OQs的最重要的原则是be honest， 千万不能为了追求所谓的“丰功伟绩”而编造自己没有的经历。 做OQs, 就是要从做过的事情中发掘自己的潜质。 OPEN QUESTIONS 1KPMG KPMG的网站是四大里面做得最好的，内容丰富，有中文版，网速飞快。KPMG网申的开放式问题有代表性，建议大家认真写。写完一次之后，再申请后面三家就方便了 1）Please give a brief summary of your current recreational and leisure activities, including sports and hobbies. （热身问题） 2）What clubs and societies are you a member of and in what capacity? （团队合作经历的引子） 3）What factors have influenced your career choice? （重要问题，答案最好跟申请的工作有关） 4）Outline your career ambitions and objectives. （重要问题，“N年内做经理+ 我的CICPA考试计划”） 5）Describe your greatest success or a situation where you exceeded your own expectations. （看性格） 2PwC 1) Why are you applying for this position? （工作性质，职业生涯目标，公司声望等） 2) Please explain how your personal qualities, skills, knowledge and working experience will help you to be successful in the position for which you are applying. （关键问题，见“准备篇”） 3) What community or students? clubs do you belong to and t o what extent are you involved? 4) Any additional information? （把KPMG其余的答案写上去吧：） 3EY 1）Please describe your career objective and what you have done to date to achieve it. (Maximum 100 English words) 2）Please include any other information which you may consider relevant to your application. (Maximum 100 English words) 有了前两家的经验，会写了吧。 4DTT DTT的网申是无OPEN Q的，页数也特别少，只有两页。但DTT的网站速度比