成本管理會計兩個問題 - 會計

1.In the following correlation coefficients,which one indicates

the weakest linear association between two variables?

(A)0.32
(B)0.23
(C)0.12
(D)-0.11
(E)-0.43

Ans:D











2.Po Po Corporation is making plans for the introduction of a new

Product-Jordan AIR, having a target selling price of $40per unit.

The following estimates of manufacturing costs have been derived

for 4 million units, to be produced during the first year:

Direct material:$66,600,000

Direct labor :$24,400,000(at$5 per hour)


Overhead cost have not yet been estimated, but monthly data on total

production and overhead for the past 12 months have been analyzed by using

least-squares regression.





The major overhead cost driver is direct labor hours, with the following

results:

computed value:

Fixed overhead cost $33,300,000

Coefficient of independent variable$2.44


Required:
(1) regression equation (這題沒問題）

Ans:Y=33,300,000+2.44X




(2)Calculate the predicted overhead cost at an activity level of 3,800,000
units.

Ans:33,300,000+3,800,000*1.22*$2.44

=44,611,840

想請問為什麼要乘上1.22,這數字又是在題目的哪邊得到的

謝謝.

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