轉撥計價-95東吳 - 會計

Calculate the Division operating income for the Best Company which manuf.only
one type of shoe and has two division.the Sole Division.and the Assembly Divi-
sion.The Sole Division manuf.soles for the Assembly Division.which competes t-
he shoe and sells it to retailers.The Sole Division "sell" soles to the Assem
bly Division.The market price for the Assembly Division to purchase a pair of
soles is $20.(ignore changes in inventory)The fixed costs for the Sole Divisi-
on are assumeed to be the same over the range of 50000~120000 units.The fixed
costs for the Assembly Division are assumed to be $7 per paur at 100000 units.
Sole's costs per Assembly's costs per
pair of soles completed pair of shoes
direct materials $4 $6
direct labor 3 2
variable overhead 2 1
Division fixed costs 1 7

Question:Calculate the difference amount in corporate net income between
Scenario A and B.if the Assembly Division sells 100000 paurs of
shoes for $60 per paur to customers.
Scenario A:Negotiated transfer price of $15 per pair of soles.
Scenario B:Market-based transfer price.

答案: 因為無論使用Scenario A或Scenario B.總公司之淨利皆相同
所以difference amount = 0

這題我看不太懂...麻煩高手出手相助了!!!拜託了感恩!!!


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