Horngren's Cost Accounting: A Managerial Emphasis, 16th Edition Solution Manual

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Chapter 1. The Accountant’s Role in the Organization1-17a. Prodb. Distc. Desd. R&De. CS or Markf. Des or R&Dg. Markh. Prod1-18a. Markb. Des c. CSd. R&De. Markf. Prodg. Markh. Dist1-19a. Prodb. Distc. Markd. Marke. Markf. Prodg. Des or R&Dh. CS1-20a. Innovb. Cost & Qualc. Timed. Time & Coste. Cost1-21a. Time & Costb. Time, Quality & Costc. Quality & Costd. Innov & Qualitye.Cost1-22a. Planningb. Controlc. Controld. Planninge. Planning1-23a. Planningb. Controlc. Planningd. Planninge. Control1-24a. OIb. MPc. I P&Ud. IE&Le. MPf. MDg. OI1-25a. MDb. I P&Uc. OI and/or MPd. OI and/or MPe. MPf. OI1-291. a. CLb. PDc. CLd. PD1-301. a. CLb. PDc. CLd. PD1-311. CB2. B-T3. Dif4. CB5. B-T6. CB7. B-T8. Dif9. B-T1-321. CB2. B-T3. Dif4. CB or B-T5. B-T6. CB7. Dif1-331. CFOCFOCFOContContCFOContCont1-362.Unacceptable: (c) (d) and (e)Gray to acceptable area: (a), (b), (f)1-371.Unacceptable: (a) (c) (f) and (i)Acceptable: (d) (e) and (g) Gray area: (b) and (h)

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Chapter 2.An Introduction to Cost Terms and Purposes2-211. S, $1.1856D, $1.0213R, $0.64002. Total $527.692-221.rubberD/V,reinf cablesD/V,other dmD/V, depformI/F or V, dep mix I/F or V, rentI/F, ins I/F, fact util I/F and V, fin labor D/V or F, mix mgr I/F, matl hand I/F or V, custI/F, guard I/F, machmixI/F or V, mach maint I/F or V, maint sup I/V, clean sup I/F,mach form I/F or V.2. Dep. MM,MDM,MH,Mach.Mix,Mach.MP,MS2-23A. D/VB. I/FC. I/FD. I/FE. I/VF. I/FG. D/VH. I/VI. I/F2-24A. D/FB. I/FC. D/VD. D/FE.I/FF. I/VG. I/FH. D/V2-25A. D/VB. I/FC.I/FD. D/VE. D/VF. I/VG. D/VH.I/FI. I/F2-262. 100 mins; Plan A;240 mins; Plan B;540 mins; Plan C2-271. VC=$2,950/surferFC per month=$367,040 (0-100)$392,000 (101-200); $576,870(201 +)3. (a) $7,538(b) $5,7642-281. 0 to60,000 jaw breakers2. FC=$15,050VC=$0.40per jaw breaker3. RelR=60,000 to 120,000FC=$15,700VC=$0.36per jaw breaker2-291. DP, DP, M, P, D,D,CS2-301.1. # ofBills2. # of Emp3.# of Comp4. # ofUnits Mfd5. # of PO6. # ofPM7. # of Inv2.1. # ofChecks2. # of Interv3. # of CT4. # ofDLEmpl5. # of Matl Types6. Dist Trav7. # of Cr Sales Trans2-312. Total=$31,000; $310/attendee3. Total=$41,125; $235/attendee2-322. FC=$28,000VC per flange=$1 (material) +$2.80(labor)2. OI $(7,000)3. OI $24,000.2-333. a. invb. invc.perd. pere. invf. perg. perh. per2-341a.Purch $152,0001b.COGS $145,0002. OI $34,0002-351a. Purch $575,0001b. COGS $558,9002. OI $34,0402-361. $852. $1853. $7754.$1805. $1,7906. $202-371. COGM=$133,000 thousand2. OI=$69,000 thousand2-38COGM=$812,000 thousandOI=$258,000 thousand2-39OI=$50 millionCOGM=$645 million2-405. DM used=$320/unitDep=$80/unit6.Total DM=$384 mil Total dep=$80 mil2-41OI=$15millionCOGM=$224million2-421.Prime costs=$158million,Conversion costs=$101million2.Total inv costs=$219millionPeriod costs=$90million4.DM used=$59per unitDep=$3per unit5. TDMC=$177millionTotal dep=$6 million6. (a) $3million(b) $4.5million2-431. (a) $4,068(b) $372(c) $756(d) $5,1962-441. $105,0002. $95,0003. $42,5002-451. $1,6102.9,000 units3. $5.20 per unit4. OI $44,1702-471. $14/unit3.$32,2002-48A. $34,000B. $1,000C. $20,500D. $7,500

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Chapter 3.Cost-Volume-Profit Analysis3-21a. $2,400; $200;75%b. $1,400; $1,600;44%c.$200;$0;$300;40%d. $900; $1,100; $1003-221a. $3,280,0001b. $1,640,0002a. $5,740,0002b.$410,0003-231a.5001b.7132a.4702b.6703a.1,1753b.1,6754a.9404b.1,3403-24Orig$500,0001. $850,0002. $150,0003. $350,0004. $650,0005. $675,0006. $325,0007. $550,0008. $725,000.3-251.(a) $100,000(b) $2,250,0002. $(100,000)3. $110,0004. $190,0005. 4,950,0006. 3,680,0003-261. 37cars2. 69cars3-271. $1,023,7502.(a) 82,000(b) 117,0003. $295,6803-281.250,0002. (a)292,000(b)302,5003. BE decreases to (a)275,000(b)266,520(c)181,2503-29CM% =60%2. SP = $403. MS = $1,900,0003-301.(a)39(b) 02.78carpets or $7,410;Q>78, Option 1;Q<78, Option 2; 3. Option 1:2.5; Option 2: 1.03-31Portugal BE38,462; $9,615,500; OI $8,100,000; Italy BE 29,412; $7,353,000; OI$8,600,000; Thailand BE 51,429; $12,857,250; OI $5,000,0003-321. 150,0002. $2,200,0003. (a) 165,000(b) 137,5003-331.91,0002. $324,0003.94,5003-341. 30concerts2. 45concerts3. 35concerts3-351. $198,0002. 33%3. Incremental OI=$41,5003-361. OI $20,0002. 40%; BE15,000units; BE $150,000 revenues3.5,000units4. NI$2,8003-371. CS:300,000; $18,500,000700,000; $40,500,000PAS: 300,000; $19,500,000700,000; $37,500,000FAS: 300,000; $21,500,000700,000; $31,500,0002. CS: $30,050,000; PAS: $28,950,000; FAS: $26,750,0003-381. 4752. $4,200,0003. $1,2404. 3003-391. 122. 393. $1003-401. BE400 MOS 1002. (a)BE 200 MOS% 60%(b)BE 400 MOS% 30%(c)BE350 MOS% 30%3-411. $89,1002. 13,0003.$108,9004. $490,0005. $805,0006. $17,2503-421. $115,0002. $95,0003. $68,0004. $120,000.3-431. (a) 9,000(b) $540,0002. $(20,000)3.(a) 8,500(b) $510,0004. (a) 10,000(b) $600,0005. $54,0003-441. Sal $34,500; Com $20,0002.Sal 11,500; Com 12,4503. $25,7503-451. Fixed BE =30,000Commission BE = zero2. 0-37,500 Commission;>37,500Fixed3. Fixed EV = $500; Commission EV = $4003-461.3602.6253. 6004.333(rounded)3-471. (a) 1,112(b)1,4122. Alt a:NI=$882,000Alt b: NI=$1,533,500 Alt c:NI=$655,8003-481. Agents: 42%; $19,404,762; 2.23Own sales force:52%;$22,442,308; 2.763. $38,946,8083-491. 150,0002.CM$340,000;OI$85,0003.OI$65,000;BE159,380units

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3-501. F:6,000; $540,000P: 9,000; $990,0002.F: 6,400; $576,000P: 9,600;$1,056,0003. 5,200bundles3-511.135,000 Standard plus45,000Deluxe2.(a) 225,000(b) 112,5003.OI=$750,000BE bundles 37,500BE 150,000Standard plus 37,500 Deluxe3-521. OI $(5,200)2. OI $5753-531. $5,400,0002. $4,200,0003. $360,0003-541. P: 73,500; M: 47,2002. $3,628,8003. P: 120,000; M: 72,000; OI = $4,094,400

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Chapter 4.Job Costing4-21Job costinga c efg k l n o p qs uProcess costingbdhi j mrt4-221. B180%A195%2.A$187,750N$181,0003.N underallocated$247,5004-231.B$40A$422a.L$181,600M $208,5802b.L $183,540M $210,5804-241. $19permh2. $3,724,0003. overallocated $64,0004-251. M $50A 170%2. $172,3003. M $150,000 under; A $(140,000) over4-261.125%2.250%3.TC$35,550;BP $39,5004-271. 2Q $187;3Q $337.2. 2Q $201; 3Q $201.3. 2Q $241.20; 3Q $241.204-281. $23per dlh2. dr. WIP Control $4,347,0003. cr. COGS $10,0004-292. (11) dr. MOH Allocated $2,080;cr. MOH Control $1,950;cr. COGS $1304-308.dr. MOH Allocated $269,700;cr. MOH Control $261,500;cr. COGS$8,2004-313. dr. MOH Allocated $93;dr. CGS $1;cr. MOH Control $944. $1154-321.M1 $592,000M2 $448,9202. $3703. dr. FGControl $592,000cr. WIP Control $592,0004. $448,920dr. balance4-331. (a) $53; $48(b) $53; $45(c) $60; $453. (a) $18,685(b) $18,130(c) $19,4254-341a.D: $25I: $141b. D: $25I: $151c. D: $26I: $153a. $3,0812b. $3,1602c. $3,2394-351. 50%2. underallocated$3,0003. COGSa.$552,250b. $551,200c. $551,2004-362. M $52;F 200%3. $10,4004. $785. M $250,000 underallocatedF $200,000 overallocatedTotal $50,000underallocated4-372. $653. $554. R $14,400P $19,2004-381.PL$140AL$502.GS$45SS$603. R $18,600; P $20,0004.R $4,200undercosted;P $800 undercosted4-391. $602. $400,000underallocated;COGSa.$8,400,000b.$8,320,000c.$8,320,0003.(c) is theoretically preferred4-401 a. $1,640,0001 b. $2,560,0002. $620,0004-411.Fab. $38,400Fin. $36,0002. Fab. underallocated $4,200Fin.underallocated$3,8003. COGS$364,8004-421.cr.$148,0002. $380,0003. $705,0004. $190,0005.$700,0006. $45,000 underallocated7.(a) COGS $745,000(b) COGS $731,5008.WO$(5,000);P$8,5004-431a.dr. WIPControl $8,600dr. MOH Control $2,800cr. WP Control $11,4001b.dr. WIP Control $9,460cr. MOH Allocated $9,4602a. $119,8002b. $176,6002c. $194,2602d. $36,0602e. $438,0003. dr. MOH Allocated $194,260cr. MOHControl $190,800cr. COGS $3,4604-441. 140% of LC2. $537,9503.underallocated $2,2004. COGSa. $540,150b.$539,9924-451a. $45,0001b. $1,408,0001c. $2,930,0002.$108,000 overallocated3. NOI$8,0004. NOL $(10,036)4-461. $151,0002. $99,0003. underallocated $5,0004. CCJa. $104,000b. $100,980c. $100,385

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Chapter 5.Activity-Based Costing and Activity-Based Management5-181.a. unit-levelb. batch-levelc. unit-leveld. batch-levele. product-sustainingf. unit-levelg. facility-sustaining5-191.Unit-level: a, bBatch-level: cService-sustaining: d2. HT$20.50ST$12.335-201. SAD $28,132AE $14,0922. SAD $26,890AE $16,0905-211.$56 per mhSM $16,800CM $207,200JA$56,000Total $280,0002.$70 per dh; $50 per eh; $44 per mhSM $30,200CM $185,300JA$64,500Total $280,0003.SM1.80CM 0.89JA1.155-221.Basic DC$110,000; Total unit cost $17.60Deluxe DC$90,000; Total unit cost$28.802.FormBasic$48,000Deluxe$32,000; AssemBasic$15,000Deluxe$25,0003.TCBasic$160,200Deluxe$159,8005-231. M $5.60F $3.702. M $11.60F $9.705-241. $2,700,0002.Chan $2,070,000Hen $3,170,000Man$2,860,0003.Design Chan10%Hen50%Man40%;Engin Chan 32% Hen 32% Man 36%; Const Chan 35% Hen 33%Man 32%5-251. Standard $525.83Special $560.832. Standard $473.57Special$665.365-261. I $97.97E $144.952.I $85.10E $167.825-271. BG $6,700;MFJ $200;FP $8,9002. BG $160;MFJ $2,780;FP $12,8605-281. $3,2602. $(8,410)3. $19,9654. $10,0705-291. #220$588.60#330$1,373.402. #220$969#330$9535-301. L $(233.70)W $80.60C $602.305-312.SE$780,000BI$520,0005-321. $402.SE$669,000BI$631,0005-331.SE$621,000BI$679,0005-341. DMLS $291,000 OP $228,000 DS $249,000 O $132.0002. $10,2245-351. EJ $68,400 LC $562,800 LD $118,800 O$90,0002 and 3. $35,771.405-36Budg. costs per serv.1. X-rays $58.83U $122.93CT $291.23MRI $473.852.X-rays $46.50U $112.64CT $267.36MRI $539.125-371. GSC 2.91%DC 4.76%MSS9.09%2. (1) $40per order(2) $3per line item(3) $47.973per delivery(4)$1per carton(5) $16per hour3.Activity-based cost:GSC $58,997DC $71,510MPSS $170,573OI:GSC $49,003DC $78,490MSS $9,4275-38(1)(2)(3)DM–PursesUnit-levelNumber of bags$103.79per purseDM–BackpacksUnit-levelNumber of bags$73.68per backpackDL–PursesUnit-levelNumber ofbags$32.20per purseDL–BackpacksUnit-levelNumber of bags$18.30per backpackSetupBatch-levelNumber of batches$320per batchShippingBatch-levelNumber of batches$365per batchDesignProduct-sustainingNumber of designs$42,250 per designPlant U&AFacility-sustainingHours of production$52per hour

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4.Budgeted cost per bagB $133.00P $225.005-391. (a) MSR $2,200/patient-yearRCMR $6.60/sq footACR $4,400perpatient-yearLSR $44/test(b) D $1,531,000AC $1,406,0005-401.Setup is$210per batch;E&M is$4.80per mh;LRIU is$15per sq ft2.Cost of unused capacity is$42,0003.B$487,200; $8.40V$637,500; $7.505-411. 30% of DLC; $75/batch; $8/MH; $25/sq. ft.2. $62,5003. B $90.90D $165.505-421. Gross margin: Mam$9,349,890Max $140,9105-431.OI:Clothing$166,700Equip$(32,500)Shoes$120,8002. OI:Clothing$131,500Equip$94,500Shoes$29,000

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Chapter 6.Master Budget and Responsibility Accounting6-211. Total revenues $5,884,2002. Total revenues $5,992,2006-22217,0006-232,558,0006-24Prod budget–FG44,000 unitsPur budget–DM124,000 gallons6-251.332,500,000pesos2.91,000units3.72,000,000pesos6-261. $4,296,0002.5,680,0003.660,000 1-gallon units6-271.Wool: 7,200,000 skeins; $14,445,800Dye: 160,000gal;$959,6802. Weaving: $2.55/DMLHDyeing: $12/MH3.$1,127.304a.$400,000,0004b.$370,000,0005a.$225,505,4805b.$208,595,9806a.GM$174,494,5206b.GM$161,404,0206-281. $15.00/DLH2. $12/DLH3. $324/job4. $360,0005. OI $36,0006. OI $25,8006-29Production:Jan 12,000Feb8,500Mar11,000DML:Jan $461,700Feb $327,038Mar $282,1506-301. Total $13,574Ordering $2,340Del $3,813SS $2,961CS $4,460SD $1,704FP $8,506PF$3,3642. Fresh snacks(62.7%)3. Ordering: SD 27%, FP 46%, PF 27%; Del SD 13%, FP 67%, PF 20%;Shelf-stock SD 6%, FP 61%, PF 33%; Cust Sup SD 9%, FP 69%, PF 22%6-311. Ordering $2,321Del $3,783SS $2,938CS $4,424Total $13,466SD $1,691FP $8,438PF $3,3376-321. (a) Prod. mgr.(b) Purch. mgr.2. (a) Prod. mgr.(b) External forces3. (a) Van 3 driver(b) Service mgr.4. (a)Prestige’s service mgr.(b)Regencymgr.5. (a) Service mgr.(b)Service mgr.6. (a) Service mgr.(b) External forces6-341.April $11,880May $11,595June $13,2502. (a) $995(b) $995.00; $3.50; $445.00;Borrow$246.506-351. a. $42,700; $73,710b. 150;205c. Usage $27,135; Purch $26,830d. $45,500e. $42,250f. $18,149g. $102,7416-361. $150,0002. $31,916diff.6-371. $22,392,0003. T174,000T2 45,0004. A761,000B524,000C138,0005. $15,051,0006. $7,898,0007. $10,378,0006-38OI = $3,6846-401. $178,4002. C 550D2163a. P3,496lbs;$17,132M491lbs;$1,9013b. P3,616lbs;$18,080M486lbs;$1,9444. $27,3005. M $7,875P $101,540I $4176. C $168.60D $296.20Total ending inv $10,3307. $153,7958. $34,5849. $(9,979)6-41Total cash available $181,089Total disb $172,728Ending cash $6,3416-421. $1,885,0002. 2,6003.$1,024,480 usage$1,021,600 purchases4. $377,0005. $172,0006. $13.23 per hour7. $66 per unit8. $607.009. $192,12010. $1,639,48011. $201,0206-431.$1,744,000 collections; $920,800 disb. for MP; $42,000 42,000 disb. for FOH;$267,700 end. cash bal.4. $2,766,420 total assets6-441. $528,0002a. $0.2105per sales dollar2b.$45per delivery

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3. C12,600unitsB 14,200units4a. $165/ setup hour4b. $24per mh4c. $0.45per unit5.DMUsage Budget:P 176,600 oz., $52,956B227,200 bunches, $170,454DM PurBudget:P 176,766 oz., $53,030B 227,652 bunches;$170,7396. $0.225per oz. of plastic7. $62,4608.MH$39,735MS$26,895P$41,640I $12,0609.Unit costs Ending FG inv:C $4.85B $24.30EndingInventories Budget DM $2,233.80FG $39,840.00Total $42,073.8010. $396,24011. Mark$111,150Dist$1,170Total $112,32012.OI$19,4406-45$548,700 cash avail.$567,034 cash disb.$25,666 end. cash6-461. DM 790 lbs; DML 48.33 hrs; MT 39.33 hrs6-471. 743,142 metric tons2. $31,420 net benefit6-481a.R $240,000D $585,0001b. R 2,150unitsD 2,950unitsc.DM Usage Budget:Cloth7,220 yds;$37,922Wood5,900; $44,310Total $82,232DM Pur Budget: Cloth6,996 yds; $36,729Wood 5,395; $40,463Total$77,192d. 31,400hrs; $471,000e. MSetup$4,734Processing$56,520Insp $6,885f. Unit costsofEnding FG inv:R$92.90D$142.91Ending Inventories Budget:DM $4,239FG $122,906g.$614,340h.$67,8752.Totalcash available $812,235Total disb $682,939Ending cash $128,5463. NI $125,535Total assets $1,275,627

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Chapter 7.Flexible Budgets, Direct-Cost Variances, and Management Control7-211. FBV $20,500 USVV $4,300 USBV $24,800 U7-221. FBV $15,100 USVV $62,000 FSBV $46,900 F7-231. SBV $17,000 U2. FBV $19,000 FSVV$36,000 U7-241. FBV: $15,000USVV:$15,000FSBV $02.Actual SP$5.50Budgeted SP$3.50Actual VC$3.96Budgeted VC$2.007-251. Units 13,000 F (2.91%)Rev $34,000 F (1.31%)VMC $86,900 U (5.55%)CM $52,900 U (5.15%)2. FBV $82,800 USVV $29,900 F3. $52,900U7-261. FBV $16FSVV $46U2. PV $1,120 FEV $1,104U7-27DM:PV $14,000 FEV $11,000 FFBV $25,000 FDML: PV $4,000 UEV $6,000 UFBV $10,000 U7-281. DM:PV $1,300.00 U;EV $3,022.50 UDML: PV $70.50 U;EV $812.50 FTotal FBV $3,581.50 U;9.69% (= $3,581.50/$36,952.50)7-291. DM:PV$15,000U;EV$2,002FDML:PV$7,350U;EV$750F2. cr. AP Control $465,000;cr. DMControl $441,248;cr. WP Control $154,3507-301. DM: PV $1,240UEV $2,200 FDML: PV $184FEV $1,890 F2. PV $1,740UEV $2,200 F7-31cr. AP Control $35,340; cr.DM Control $34,100; cr. WP Control $9,8447-321.ProvBudg VC $286.80;AmhBudg VC $288.43;BevBudg VC $248.202.ProvDM: PV $111,000U EV $58,000U; DL: PV $18,750U EV $5,250 UAmhDM: PV $76,500 U EV $8,800 U; DL: PV $20,400U EV $0 U7-331. Static OI $2,246,0002. Actual OI $3,195,500; FBV $137,000 U;SVV $1,086,5003. PV $486,875 U; EV $691,875 U7-341. Rev: FBV $192,000 F; SVV $1,496,000 UDM: FBV $8,700 U; SVV $176,000 FDML: FBV $9,600 F; SVV $407,000 FFC: FBV $230,000 F2. DM: PV $135,300F;EV$144,000UDML: PV $36,600F; EV $27,000U7-351. Budget: Exp84officesLess Exp28offices; Actual Exp120officesLess Exp20offices2. FBV:R$5,600FVC $640UOI$5,200FSVV: R $3,800 FVC $570 UOI$3,230 F3. LEV: Exp $720U; Less Exp $360 F7-361.Act. OI $1,061,600 SBudg OI $1,691,0002. Total SBB $629,400 U3.FBOI $1,422,9004. FBV OI $361,300 U5. SVV OI $268,100 U6. PV DML $1,400 U;EV DML $10,500 U7. FBV DML $11,900 U7-371.DM:PV€4,300F;EV€4,500UDML:PV€550F;EV€1,200U7-381.PV$5,200F;EV$27,000U7-391. DML: PV $64,500 UEV $241,800F2.195,600lbs3.$3.30perpound4. PV $69,000U7-401. $15,0002.PV $598 F; EV $163F3. YieldV $750 U; MixV$315 F7-411. 2,000 hours2.1,890hours3. $21/hour4.12,000 lbs5.12,600lbs6.12,875lbs7. $4.27/lb7-421.DMWood:PV$150F;EV$300UDML:PV$125F;EV$100U2. cr. AP Control $7,350;c. DM Control $7,500cr.Wages Payable Control $2,3757-431. Unit VC: A $28.57B $38.50C $25.52D $30.61

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2. Firm B: DM PV $0.30 U / 2.94%;DM EV$0.77 F /-6.98%DL PV $1.50 U / 12.00%;DL EV $3.75 U 42.86%7-441. $6,0002. DL: PV $0; EV $25F3. AQ305hrs.; BudgQ300 hrs.4. DL: Yield V $100U; Mix V $125F7-451. $69,300 U2-4. DM: Actual SP $0.05; CP $0.11; WFT $0.50DML: Actual Setup $24.00; Fab$31.00DM: PV $50,000 U; EV $64,300 UDML: PV $14,400 U; EV $32,800 F7-461.$48,0002. PV $318 F; EV $2,200 U; FBV $1,882 U4.Actual Mix 68%skilled; 32% unskilled Std Mix 60% skilled; 40% unskilled5. MixV $2,360 U; YieldV $800 F7-471.Nav Syst: PV $0; EV $760 FPol Gl: PV $500 F; EV $3,200 FPlas Cas: PV $250 F; EV $450 FDML: PV $480 U; EV $2,880 F

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Chapter 8.Flexible Budgets, Overhead Cost Variances, and Management Control8-211. FBV $324 USV $2,268 FEV $2,592 U8-221.SV$1,516 U2.PVV$2,400 F8-231. 62,000 hours2.SV $149,760UEV $52,000 F8-241. SV $108,000 UPVV $32,000 U2.Underallocated by $138,0008-251.VMOH: SV $417UEV $1,364FPVV Nevera varianceFMOH:SV $1,410UEV Nevera variancePVV $6,580F2. VMOHa. cr. AP Control, etc.$12,693b. cr. VMOH Allocated $13,640c. cr. VMOH Control $12,693d. cr. CGS $947FMOH a. cr.SalariesPayable, etc. $15,510b. cr. FMOH Allocated $20,680c. cr. FMOH Control $15,510d. cr. CGS $5,1708-261. Var:(1) $3,500U(2) $4,500F(3) never(4) $1,000F(5) $1,000 FFixed:(1) $500U(2) never(3) $800U(4) $500U(5) $1,300 U8-271. VMOH: SV$17,800 UEV $16,000 UFMOH:SV $13,000 UPVV $36,000 F2. AP Control, etc. $245,000WIP Control dr.$211,200VMOH Control $245,000Wages Payable Cont, etc. cr. $373,000WIP Cont dr. $396,000 FMOH Cont $373,0008-281. VMOH: SV $7,570 UEV $28,700FFMOH:SV $10,101UPVV$23,600F2. cr. AP Control, etc. $537,470; cr. Wages Payable Control, etc. $146,101; Cr. FMOHControl $146,1018-291. VOH: SV $1,680UEV $840 F2. FOH:SV $2,800 UPVV $11,900 U8-301.DML: PV $9,375FEV$7,500UFBV $1,875F2.Total MOH: SV $1,500 UEV $3,500 UPVV $16,000 FD =8,800dlh8-311 and 2. SV $500 UPVV $4,560U4.SB OI $9,040FB OI $42,900SVV $13,600 U8-32VTO: SV $200U; EV $120 UFTO: SV $300F; PVV $1,920 F8-341.a. DM PV$12,400Ub. DM EV$2,000Fc. DML PV$175,200Ud. DML EV $95,200Fe. VMOH SV$22,600Uf. VMOH EV$1,000Fg. FMOH PVV$27,000Uh. FMOH SV$500U8-351. 1,8302. $192.003. $42.004. 1,9205.9606. 1.78-361. VMOH cr. AP Control, etc $71,808; cr.VMOH Alloc $80,640; Cr. VMOH Control$71,808;FMOH cr. Wages Payable, etc. $360,672; cr. FMOH Alloc $368,640;cr. FMOH Control $360,6722. cr. COGS $16,8008-372. a. VMOH: SV $75,000 UEV $750,000 UPVV Never a varianceb.FMOH: SV $100,000 UEV Never a variancePVV $2,125,000F4. FBV: $100,000UPVV: $5,750,000 UTotal FMOHV $5,850,000 U8-38A: VMOH EV $286FFMOHSV$3,625UFMOH PVV $3,400UB:VMOH Actual $10,511VMOH AQ x BR $10,054VMOH FB $10,340FMOH SV $3,625UFMOH Alloc $19,975Total Budg MOH $33,7158-391. $356,4002-4. VMOH: SV $40,500 U; EV $19,500 FFMOH: SV $17,600 UPVV $39,200 F8-401.15,000 crates2.12,000 crates3. 18,000 crates4. 13,500 hours; $4.00/hr.5. PV $39,600 F; EV $162,000 U6. SV $2,500 U; PVV $10,800 U8-411. VOH: SV $54,500F; EV $17,500UFOH: SV $7,400U; PVV $105,000U

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