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SOALSOAL (PROBLEMS) - SOLUSIHansen & Mowen (2006)- E- Kls EA-E: kelaseae2011@yahoo.com

Edisi VI: 318

1. Salaries:

Senior accountantfixed

Office assistantfixed

Internet and software subscriptionsmixed

Consulting by senior partnervariable

Depreciation (equipment)fixed

Suppliesmixed

Administrationfixed

Rent (offices)fixed

Utilities

mixed

2. Internet and software subscriptions:

V = (Y2Y1)/(X2X1)= ($850 $700)/(150 120) = $5 per hour

F = Y2VX2= $850 ($5)(150) = $100

Consulting by senior partner:

V = (Y2Y1)/(X2X1)= ($1,500 $1,200)/(150 120) = $10 per hour

F = Y2VX2= $1,500 ($10)(150) = $0

Supplies:

V = (Y2Y1)/(X2X1)= ($1,100 $905)/(150 120) = $6.50 per hour

F = Y2VX2= $1,100 ($6.50)(150) = $125

Utilities:

V = (Y2Y1)/(X2X1)

= ($365

$332)/(150

120) = $1.10 per hourF = Y2VX2

= $365 ($1.10)(150) = $200

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318 Concluded

3. UnitFixed Variable Cost

Salaries:

Senior accountant $2,500 $

Office assistant 1,200 Internet and subscriptions 100 5.00Consulting 10.00Depreciation (equipment) 2,400 Supplies 125 6.50Administration 500 Rent (offices) 2,000 Utilities 200 1.10

Total cost $9,025 $22.60

Thus, total clinic cost = $9,025 + $22.60/professional hour

For 140 professional hours:

Clinic cost = $9,025 + $22.60(140) = $12,189

Charge per hour = $12,189/140 = $87.06

Fixed charge per hour = $9,025/140 = $64.46

Variable charge per hour = $22.60

4. For 170 professional hours:

Charge/day = $9,025/170 + $22.60 = $53.09 + $22.60 = $75.69

The charge drops because the fixed costs are spread over more professionalhours.

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319

1. High (1,700, $21,000); Low (700, $15,000)

V = (Y2Y1)/(X2X1)= ($21,000 $15,000)/(1,700 700) = $6 per receiving order

F = Y2VX2= $21,000 ($6)(1,700) = $10,800

Y = $10,800 + $6X

2. Output of spreadsheet regression routine with number of receiving orders asthe independent variable:

Constant 4512.98701298698

Std. Err. of Y Est. 3456.24317476605

R Squared 0.633710482694768No. of Observations 10

Degrees of Freedom 8

X Coefficient(s) 13.3766233766234

Std. Err. of Coef. 3.59557461331427

V = $13.38 per receiving order (rounded)

F = $4,513 (rounded)

Y = $4,513 + $13.38XR2= 0.634, or 63.4%

Receiving orders explain about 63.4 percent of the variability in receiving cost,providing evidence that Tracys choice of a cost driver is reasonable. However,other drivers may need to be considered because 63.4 percent may not be strongenough to justify the use of only receiving orders (Menerima pesananmenjelaskan tentang 63,4 persen dari variabilitas dalam menerima biaya,memberikan bukti bahwa pilihan Tracy dari cost driver adalah wajar. Namun,driver lain mungkin perlu dipertimbangkan karena 63,4 persen mungkin tidakcukup kuat untuk membenarkan penggunaan hanya menerima pesanan)

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319 Continued

3. Regression with pounds of material as the independent variable:

Constant 5632.28109733183

Std. Err. of Y Est. 2390.10628259277R Squared 0.824833789433823

No. of Observations 10

Degrees of Freedom 8

X Coefficient(s) 0.0449642991356633

Std. Err. of Coef. 0.0073259640055344

V = $0.045 per pound of material delivered (rounded)

F = $5,632 (rounded)Y = $5,632 + $0.045X

R2= 0.825, or 82.5%

Pounds of material delivered explains about 82.5 percent of the variability in receiving cost. This

is a better result than that of the receiving orders and should convince Tracy to try multiple regression

(Banyak Pon material yang disampaikan menjelaskan sekitar 82,5 persen dari variabilitas dalam

menerima biaya. Ini adalah hasil yang lebih baik daripada menerima pesanan dan harus

meyakinkan Tracy untuk mencoba regresi berganda)

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319 Concluded

4. Regression routine with pounds of material and number of receiving orders as theindependent variables (Regresi rutin dengan pon bahan dan jumlah menerimaperintah sebagai variabel independen):

Constant 752.104072925631

Std. Err. of Y Est. 1350.46286973443

R Squared 0.951068418023306

No. of Observations 10

Degrees of Freedom 7

X Coefficient(s) 0.0333883151096915 7.14702865269395

Std. Err. of Coef. 0.00495524841198368 1.68182916088492

V1 = $0.033 per pound of material delivered (rounded)

V2 = $7.147 per receiving order (rounded)

F = $752 (rounded)

Y = $752 + $0.033a + $7.147b

R2= 0.95, or 95%

Multiple regression with both variables explains 95 percent of the variability inreceiving cost. This is the best result (Regresi berganda dengan kedua variabelmenjelaskan 95 persen dari variabilitas dalam menerima biaya. Ini adalahhasil terbaik).

3201. The order should cover the variable costs described in the cost formulas.

These variable costs represent flexible resources.

Materials ($94 20,000) $ 1,880,000Labor ($16 20,000) 320,000Variable overhead ($80 20,000) 1,600,000Variable selling ($7 20,000) 140,000

Total additional resource spending $ 3,940,000Divided by units produced 20,000

Total unit variable cost $ 197

Garner should accept the order because it would cover total variable costsand increase income by $15 per unit ($212 $197), for a total increase of$300,000.

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320 Concluded

2. The correlation coefficients indicate the reliability of the cost formulas. Of the four formulas,

overhead activity may be a problem. A correlation coefficient of 0.75 means that only about 75 percent

of the variability on overhead cost is explained by direct labor hours. This should have a bearing on the

answer to Requirement 1 because if the percentage is low, there are activity drivers other than directlabor hours that are affecting variability in overhead cost. What these drivers are and how resource

spending would change need to be known before a sound decision can be made (Koefisien korelasi

menunjukkan keandalan rumus biaya. Dari empat rumus tersebut, aktivitas overhead yang

mungkin menjadi masalah. Sebuah koefisien korelasi 0,75 berarti bahwa hanya sekitar 75 persen

dari variabilitas biaya overhead dijelaskan oleh jam tenaga kerja langsung. Ini harus memiliki

bantalan pada jawaban Kebutuhan 1 karena jika persentase rendah, ada aktivitas

penggerak/driver selain jam tenaga kerja langsung yang mempengaruhi variabilitas dalam biaya

overhead. Apa driver ini dan bagaimana pengeluaran sumber daya akan berubah perlu diketahui

sebelum keputusan suara dapat dibuat).

3. Resource spending attributable to order:

Material ($94 20,000) $ 1,880,000Labor ($16 20,000) 320,000Variable overhead:

($85 20,000) 1,700,000($5,000 12) 60,000($300 600) 180,000

Variable selling ($7 20,000) 140,000Total additional resource spending $ 4,280,000Divided by units produced 20,000

Total unit variable cost $ 214

The order would not be accepted now because it does not cover the variableactivity costs. Each unit would lose $2atau Urutan tidak akan diterima sekarangkarena tidak menutupi biaya kegiatan variabel. Setiap unit akan kehilangan $2 ($212 $214).

It would also be useful to know the step-cost functions for any activities that haveresources acquired in advance of usage on a short-term basis. It is possible thatthere may not be enough unused activity capacity to handle the special order, andresource spending may also be affected by a need (which, in this case, would beunexpected) to expand activity capacity (Ini juga akan berguna untukmengetahui langkah-fungsi biaya untuk setiap kegiatan yang memiliki sumberdaya yang diperoleh di muka penggunaan secara jangka pendek. Adakemungkinan bahwa ada mungkin tidak cukup aktivitas kapasitas yang tidakterpakai untuk menangani pesanan khusus, dan pengeluaran sumber daya

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juga dapat dipengaruhi oleh kebutuhan (yang, dalam hal ini, akan menjadi takterduga) untuk memperluas kapasitas aktivitas).

Ini solusi Tambahan untuk dipelajari. Dari edisi 6 (Hansen Mowen, 2006)3

21

1. High (2,000; $120,000); Low (1,200; $52,000)

V = ($120,000 $52,000)/(2,000 1,200) = $85/nursing hour

F = $52,000 ($85 1,200) = $50,000

This problem illustrates how the high-low method can be misleading when costbehavior patterns have changed. Fortunately, in this case, the negative value offixed cost tells us that something is wrong (Masalah ini menggambarkanbagaimana metode tinggi-rendah dapat menyesatkan saat biaya pola perilaku

telah berubah. Untungnya, dalam hal ini, nilai negatif dari biaya tetapmemberitahu kita bahwa ada sesuatu yang salah.

2. a. Output of spreadsheet multiple regression routine:

Constant 236.211171346831

Std. Err. of Y Est. 1788.59942408259

R Squared 0.993939842186014

No. of Observations 14

Degrees of Freedom 11

X Coefficient(s) 40.8752113255057 35307.5122042085

Std. Err. of Coef. 2.2207348945557 970.201096681915

b. Output of spreadsheet regression routine on 2005 data:

Constant 10081.3333333337

Std. Err. of Y Est. 94.8068211329403

R Squared 0.999887905585866

No. of Observations 8Degrees of Freedom 6

X Coefficient(s) 34.9533333333331

Std. Err. of Coef. 0.151087766637518

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321 Concluded

c. Output of spreadsheet regression routine on 2006 data:

Constant 19964.2403242688

Std. Err. of Y Est. 12.0521931978647R Squared 0.999999089146329

No. of Observations 6

Degrees of Freedom 4

X Coefficient(s) 50.0216788702923

Std. Err. of Coef. 0.0238700194326353

While each regression has a high R2, the multiple regression gives unacceptableresults. Notice the $35,308 coefficient on the independent variable changes. Yet,the increased fixed cost was only $10,000 per month. Regression (c) gives morereasonable results. The intercept term, $19,964, is roughly $10,000 higher than theintercept term for Regression (b), as expected. So, the hospital should useRegression (c) to budget for the rest of the year (Sementara regresi masing-masing memiliki R2 tinggi, regresi berganda memberikan hasil yang tidakdapat diterima. Perhatikan koefisien $ 35.308 pada variabel independenNamun "perubahan.", Biaya tetap meningkat hanya $ 10.000 per bulan.Regression (c) memberikan hasil yang lebih masuk akal. Istilah mencegat, $19.964, kira-kira $ 10.000 lebih tinggi daripada istilah intercept untuk Regresi(b), seperti yang diharapkan. Jadi, rumah sakit harus menggunakan Regresi

(c) anggaran untuk sisa tahun ini).

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