責任會計 - 會計

B company makes a household appliance with model number XX300.The goal for 20X4
is to reduce direct materials usage per unit.No defective units are currently
produced.Manufacturing conversion costs depend on production capacity defined
in terms of XX300 units that can be produced.The industry market size for
appliances increased 5% from 20X3 to 20X4.The following additional data are
available for 20X3 and 20X4:
20X3 20X4
──── ────
units of XX300 produced and sold 10,000 10,500
selling price $100 $95
Direct materials(square feet) 30,000 29,000
Direct material costs per square foot $10 $11
Manufacturing capacity for XX300(units) 12,500 12,000
Total conversion costs $250,000 $240,000
Conversion costs per unit of capacity $20 $20
Which of the following statements is true?
(A)The revenue effect of the growth component is $50,000 U
(B)The cost effect of the growth component for conversion cost is $10,000 U
(C)The cost effect of the growth component fordirect materials is $15,000 U
(D)None of the above

答案:(C) 我的答案是(B)...算法是250,000-240,000=10,000 不過錯了
大概是我觀念錯了吧ˊˋ 請會的人教教我吧~拜託了感恩!!!

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