Company — After Special OrderTABLE 12-3 Lawn Mower Company — Target Price and Target Cost10 Chapter 13TABLE 13-1 Cost Hierarchies and Cost Allocation BasesTABLE 13-2 Income Statement — No Division AllocationTABLE 13-3 Catering Business — Isolated Costs and ActivitiesTABLE 13-4 Catering Business — December Profit by ClientTABLE 13-5 Budgeted Contribution Margin in DollarsTABLE 13-6 Actual Contribution Margin in DollarsTABLE 13-7 Sales Mix VarianceTABLE 13-8 Sales Quantity Variance
11 Chapter 14TABLE 14-1 IT Department — Budgeted Cost PoolTABLE 14-2 IT Department — Applied Cost PoolTABLE 14-3 Dual Rate Allocation — Total Budgeted Fixed CostTABLE 14-4 Dual Rate Allocation — Total Variable CostTABLE 14-5 Marketing Support — Budgeted Cost PoolTABLE 14-6 Marketing Support — Budget with Practical CapacityTABLE 14-7 Shipping Department — Fixed Cost Allocation, Previous YearTABLE 14-8 Fixed Cost Allocation — Current Year (1,200 Actual Commercial Hours)TABLE 14-9 Direct Cost Allocation ExampleTABLE 14-10 Step-down Allocation ExampleTABLE 14-11 Stand-alone Cost Allocation Method
12 Chapter 15TABLE 15-1 Joint Cost — Relative Sales Value at SplitoffTABLE 15-2 Joint Cost — Physical Measure at SplitoffTABLE 15-3 Joint Cost — Net Realizable Value CalculationTABLE 15-4 Joint Cost — NRV Cost CalculationTABLE 15-5 Goods Available For Sale by ProductTABLE 15-6 Joint Cost AllocationTABLE 15-7 Verifying Gross Margin PercentageTABLE 15-8 Cost Allocation — Less Heavy Duty Separable Costs
13 Chapter 16TABLE 16-1 Equivalent Units — Physical Flow of Units (April)TABLE 16-2 Candy — Physical Flow of Units (September)TABLE 16-3 Equivalent Units of ProductionTABLE 16-4 Assignment of CostsTABLE 16-5 Shoe Company Physical Flow of Units (November)TABLE 16-6 Shoe Company — Equivalent Units of ProductionTABLE 16-7 Shoe Company — Cost Per Equivalent UnitTABLE 16-8 Shoe Company — Assignment of CostsTABLE 16-9 Tie Company — Cost Assigned to January Ending WIP (100 Physical Units...TABLE 16-10 Tie Company — Physical Flow of Units (February)TABLE 16-11 Tie Company — Equivalent Units of ProductionTABLE 16-12 Tie Company — Cost Per Equivalent UnitTABLE 16-13 Tie Company — Assignment of CostsTABLE 16-14 FIFO Method — Physical Flow of Units (February)TABLE 16-15 FIFO Method — Equivalent Units of Production
14 Chapter 17TABLE 17-1 Equivalent Units — Spoiled Units IncludedTABLE 17-2 Equivalent Units — Spoiled Units ExcludedTABLE 17-3 Weighted Average — Physical Flow of Units (May)TABLE 17-4 Weighted Average — Equivalent Units (May)TABLE 17-5 FIFO — Physical Flow of Units (May)TABLE 17-6 FIFO — Equivalent Units (May)
15 Chapter 18TABLE 18-1 Current Purchasing Costs versus JIT Purchasing CostsTABLE 18-2 JIT Purchasing Costs with Stockouts and Returns
List of Illustrations
1 Chapter 4FIGURE 4-1: The flow of manufacturing costs.
2 Chapter 10FIGURE 10-1: Linear function. FIGURE 10-2: Slope co-efficient.
Guide
1 Cover
4 Table of Contents
6 Index
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