Calamari Manufacturing produces small electric engines 2023 Business Finance

2023 Ple a s e c o m p l et e a l l10 p r ob le m

 Please completeall10 problemsin order Turn thesolutionsin on theduedatebyuploading themon Blackboard in ONEfile If you useExcel, please copyand paste theExcelworkinto theWord file Yourwork should read in order Pleasedo notuseExcel to turn inyourwork.  

 

1. CalamariManufacturingproduces small electric engines. Identifythefollowingcostsasdirectmaterials (DM), direct labor (DL), manufacturingoverhead (MOH), or aperiod cost(PC). Also indicatewhetherthe cost isvariable(V) or fixed (F) with respecttobehavior.

 

A. Commissionspaid to salespeople

B. Straightlinedepreciation onthefactorybuilding

C. Salaryof theplantsupervisor

D. Wagesof the assemblylineworkers

E. Machinelubricantused in productionactivities

F. Engine casingsused in production activities

G.Advertisingplaced in trade journals

H.Leasepaymentsfor thepresidentsautomobile

I. Propertytaxespaid on thefactoryfacilities

 

 

 

2. Parrishs Manufacturinghad thefollowingdatafor theperiodjust ended:

 

 

 

Required:

A. CalculateParrishscostofgoodsmanufactured.

B. CalculateParrishscostof goods sold.


 

 

Duringtheyear, the companypurchased $100,000 of rawmaterialand incurred $340,000 of directlabor costs. Other data:manufacturingoverhead incurred, $450,000;sales, $1,560,000;sellingand administrative expenses,

$90,000; income tax rate, 30%.

 

Required:

A. Calculate costof goodsmanufactured.

B. Calculatecostof goods sold.

C. DetermineHamiltonsnet income.

 

 

 

4.Lettman Corporation hasprovided thefollowingpartiallistingof costsincurredduringNovember:

 

Required:

a. What isthe totalamountof production/inventoriablecostslisted above?Showyour work.

b. What isthe totalamountof period costslisted above?Showyour work.

 

 

 

 

5. Thefollowinginformation summarizesthe companyscoststructure:

 

Required:

Estimate thefollowingcostsat the40,000unit levelof activity:

a. Totalvariablecost. b. Totalfixed cost.

c. Variable costper unit. d.Fixed costper unit.


 

 

Managementbelievesthatmaintenance cost isa mixedcost thatdependson machinehours.

 

Required:

Estimate thevariablecostper machinehour and thefixed costpermonth usingthehighlowmethod. Show

your work!

 

 

7. Iron Decor manufacturesdecorative iron railings. In preparingfor nextyearsoperations, managementhas developed thefollowingestimates:

 

 

 

Required:

Compute thefollowingitems:

a. Unit contributionmargin. b. Contributionmargin ratio. c. Breakeven in dollar sales.

d. Margin of safetypercentage.

e. If thesalesvolume increasesby20%with no change in totalfixed expenses, whatwillbe the change in net operatingincome?

f. If theper unitvariableproduction costsincreaseby15%, and if fixed sellingand administrative expenses increaseby12%, whatwillbe thenewbreakeven point in dollar sales?


8. ButremovicCorporationscontribution format incomestatementforthe mostrecent month follows:

 

 

 

Required:

a. Computethedegreeof operatingleverage to two decimalplaces.

b. Usingthedegreeof operating leverage, estimate thepercentage change in netoperatingincomethatshould resultfrom an 8%increase in sales.

 

 

 

 

 

 

 

 

9. TorriInc. producesand sellstwo products. Duringthe mostrecent month, ProductC34Mssales were

$25,000 and itsvariableexpenses were$5,750. ProductY03Zs sales were$40,000 and itsvariableexpenses were$9,850. The companysfixed expenses were$48,310.

 

Required:

a. Determine theoverallbreakeven pointfor the company.Showyour work!

b. If thesalesmix shiftstoward ProductC34M with no change in totalsales, whatwillhappen to thebreakeven pointfor thecompany?Explain.

 

 

 

 

 

 

10. Anumber of companiesin different industriesarelisted below:

 

1. Elevator production and installationcompany

2. Cattlefeedlot thatfattenscattlepriortoslaughter

3. Brick manufacturer

4. Architecturalfirm thatdesignscustomhomes

5. Winerythatproducesanumber of varietalwines

6. Syntheticrubber manufacturer

 

Required:

 

For each company, indicatewhether the companyismost likelyto use joborder costingor processcosting.

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