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1、ManufacturingCostAccountingEnterpriseExcellenceSeriesOutlineCostTerms,Concepts,andClassificationsJobOrderCostingCostBehaviorCost–Volume–ProfitActivityBasedCostingProfitPlanningStandardCostsFlexibleBudgetsandOverheadAnalysisRelevantCostsforDecision-MakingProductCosts-ACloserLookCostsassocia
2、tedwiththegoodsthatarecompletedduringtheperiodaretransferredtofinishedgoodsinventory.TheContributionFormatThecontributionmarginformatemphasizescostbehavior.Contributionmargincoversfixedcosts andprovidesforincome.CalculatingBreakeveninUnitsHereistheinformationfromWindBicycleCo.:TheMasterBud
3、getDirectMaterialsBudgetEndingInventoryBudgetProductionBudgetSellingandAdministrativeBudgetDirectLaborBudgetManufacturingOverheadBudgetCashBudgetSalesBudgetBudgetedFinancialStatementsTheDirectMaterialsBudgetLaborVariancesSummaryActualHoursActualHoursStandardHours ××× ActualRateStandardRate
4、StandardRateRatevariance $310unfavorableEfficiencyvariance $300unfavorable1,550hours1,550hours1,500hours ××× $6.20perhour$6.00perhour$6.00perhour=$9,610=$9,300=$9,000FlexibleBudget PerformanceReportCostTotalFormulaFixedFlexibleActualPerHourCostsBudgetResultsVariancesMachinehours8,0008,0000
5、VariablecostsIndirectlabor4.00$32,000$34,000$$2,000UIndirectmaterial3.0024,00025,5001,500UPower0.504,0003,800200FTotalvariablecosts7.50$60,000$63,300$$3,300UFixedExpensesDepreciation12,000$12,000$12,000$0Insurance2,0002,0002,05050UTotalfixedcosts14,000$14,050$50UTotaloverheadcosts74,000$77
6、,350$$3,350UCheeseCoUtilizationofaConstrainedResourceLet’scalculatethecontributionmarginperunitofthescarceresource,machineA1.Iftherearenootherconsiderations,thebestplanwouldbetoproducetomeetcurrentdemandforProduct2andthenuseremainingcapacitytomakeProduct1.
