资源描述：
《管理会计课后习题答案第章》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、Chapter7TheMasterBudget:ProfitPlanningShortExercises(5minutes)S7-1Thebudgetforcesmanagerstoplan.ThebudgetpromotescoordinationandcommunicationThebudgetprovidesabenchmark.(5-10minutes)S7-2Listinorderofpreparationtheitemsofthemasterbudget:7a.Budgetedbalancesheet1
2、b.Salesbudget5c.Budgetedincomestatement6d.Cashbudget3e.Directmaterials,directlabor,manufacturingoverhead,andendingfinishedgoodsinventorybudgets4f.Sellingandadministrativebudget2g.Productionbudget455Chapter7TheMasterBudget:ProfitPlanning(5minutes)S7-3Mountainee
3、rsSalesBudgetJanuaryFebruaryTotalSalespriceperpair$165$220Numberofpairs×4,000×2,000Totalsales$660,000$440,000$1,100,000(continuesS7-3)(35-45minutes)S7-4MountaineersProductionBudget JanuaryFebruaryMarchBudgetedsalesinshoesquantity(FromS7-3)4,0002,0004,600Add:En
4、dingfinishedgoodsinventory800a1,840b1,600cBudgetedfinishedgoodsavailable4,8003,8406,200Less:Beginningfinishedgoodsinventory.08001,840Budgetedproduction4,8003,0404,360__________a0.40×2,000b0.40×4,600c0.40×4,000455Chapter7TheMasterBudget:ProfitPlanning(continued
5、)S7-4MountaineersDirectMaterialsBudget JanuaryFebruaryMarchBudgetedproduction4,8003,0404,360Directmaterialscostperpair$80$80$80Budgeteddirectmaterialsneededtobepurchased$384,000$243,200$348,800MountaineersDirectLaborBudget JanuaryFebruaryMarchBudgetedproductio
6、n4,8003,0404,360Directlaborcostperpair$50$50$50Budgeteddirectlabor$240,000$152,000$218,000MountaineersManufacturingOverheadBudget JanuaryFebruaryMarchBudgetedproduction4,8003,0404,360Variablemanufacturingoverheadcostperpair*$40$40$40Budgetedvariablemanufacturi
7、ngoverhead192,000121,600174,400Fixedmanufacturingoverhead20,00020,00020,000Totalbudgetedmanufacturingoverhead212,000141,600194,400Less:Depreciation4,0004,0004,000Budgetedcashdisbursementsformanufacturingoverhead$208,000$137,600$190,400*$20pershoe×2shoesperpair
8、=$40perpair455Chapter7TheMasterBudget:ProfitPlanning(continuesS7-4)(15-20minutes)S7-5MountaineersBudgetedCashCollectionsfromCustomersJanuaryFebruaryCashsales$132,000a$88,000Collect
