资源描述：
《管理会计课后习题答案第7章》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、Chapter7TheMasterBudget:ProfitPlanningShortExercises(5minutes)S7-1Thebudgetforcesmanagerstoplan・ThebudgetpromotescoordinationandcommunicationThebudgetprovidesabenchmark・(5-10minutes)S7-2Listinorderofpreparationtheitemsofthemasterbudget:7a.Budgetedbalancesheet1b・Salesbudget5c
2、.Budgetedincomestatement6d.Cashbudget3e.Directmaterials,directlabor,manufacturingoverhead,andendingfinishedgoodsinventorybudgets4f・Sellingandadministrativebudget2g.Productionbudget(5minutes)S7-3MountaineersSalesBudgetJanuaryFebruaryTotalSalespriceperpair$165$220Numberofpairs
3、x4,000x2,000Totalsales$660,000$440,000$1,100,000(continuesS7-3)(35-45minutes)S7-4MountaineersProductionudgetJanuaryFebruaryMarchBudgetedsalesinshoesquantity(FromS7・3)Add:EndingfinishedgoodsinventoryBudgetedfinishedgoodsavailableLess:Beginningfinishedgoodsinventoryudgetedprod
4、uction4,000800a4,8000002,00018403,840003.0404,6001600c6,2001,8404360a0.40x2,000b0.40x4,600c0.40x4,000(continued)S7-4MountaineersDirectMaterialsBudgetJanuaryFebruaryBudgetedproductionDirectmaterialscostperpairBudgeteddirectmaterialsneededtobepurchased4,800$803,04080March4,360
5、$80MountaineersDirectLaborBudgetJanuaryFebruaryMarchBudgetedproduction4,8003,0404,360Directlaborcostperpair$50$50$50Budgeteddirectlabor$240.00052.000$218.000$384000$243.200$34&800MountaineersManufacturingOverheadBudgetJanuaryFebruaryMarchBudgetedproduction4,8003,0404,360Vari
6、ablemanufacturingoverheadcostperpair*$40$40$40Budgetedvariablemanufacturingoverhead192,000121,600174,400Fixedmanufacturingoverhead20,00020,00020,000Totalbudgetedmanufacturingoverhead212,000141,600194,400Less:Depreciation4,0004,0004,000Budgetedcashdisbursementsformanufacturin
7、goverhead$208,000$137,600$190,400*$20pershoex2shoesperpair=$40perpair(continuesS7-4)(15-20minutes)S7-5JanuaryFebruaryCashsales$132,000a$88,000Collectionofcreditsales:30%ofcurrentmonthcreditsales158,400b105,60060%ofpriormonthcreditsales191,760°316,8007%ofcreditsalestwomonthsa
8、go21,616d371,77622,372444,772TotalcollectionofcreditsalesTotalcashcollectio
