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C B FC 20% A: Debt Ratio

This document contains examples of management accounting concepts and calculations including: 1) Break even analysis for a product with given selling price, variable cost, fixed cost, and number of units. 2) Calculation of overhead allocation based on machine hours. 3) Calculation of unit contribution margin and profitability at different production levels. 4) Comparison of current and previous period net income. 5) Budgeted income statement with sales, costs of goods sold, and expenses. 6) Identification of inventory costs by type for a product. 7) Cash flow analysis with collections, disbursements, and borrowing. 8) Calculation of marginal propensity to consume using consumption and disposable income data

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john condes
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48 views4 pages

C B FC 20% A: Debt Ratio

This document contains examples of management accounting concepts and calculations including: 1) Break even analysis for a product with given selling price, variable cost, fixed cost, and number of units. 2) Calculation of overhead allocation based on machine hours. 3) Calculation of unit contribution margin and profitability at different production levels. 4) Comparison of current and previous period net income. 5) Budgeted income statement with sales, costs of goods sold, and expenses. 6) Identification of inventory costs by type for a product. 7) Cash flow analysis with collections, disbursements, and borrowing. 8) Calculation of marginal propensity to consume using consumption and disposable income data

Uploaded by

john condes
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Management Accounting Services

1 C
2 B
FC FC
=
(100%-70%) - 10% 20%

3 A
Debt Ratio 40% x
(Liab / Asset) 800,000,000
Liab 320,000,000

ROE 15% x
(Net Inc / SHE) 480,000,000
Net Inc 72,000,000

GPM 5% 72,000,000
(Net Inc / Sales) x
Sales 1,440,000,000
4 D
5 A
6 D
Selling Price (20 - 16) 4
Variable Cost 3
Total 7
Fixed Cost 5,600
No. Of Jars 800

7 D
8 D
9 A
10 C
11 D
12 D
13 B
Indirect LC 15,000
Machine Hour 4.5
Machine Hours 20,000 90,000
Total 105,000

14 A
Units 22,000
30 660,000
Less:
(150,000)
(100,000)
22,000 8 (176,000)
22,000 2 (44,000)
Total 190,000

15 C
16 D
17 A
18 C
19 C
Variable 20,000 8 160,000
Fixed 100,000
Profit 40,000
Total 300,000
Divide by 20,000
Selling Price 15

20 A
Fixed Cost 600,000
Net Income 60,000
660,000
Divide by 0.60
Sales 1,100,000

21 C
22 D
23 A
24 A
25 A
26 C
27 C
28 D
29 D
30 C
31 A
32 A
33 B
34 A
35 C
36 A
37 D
38 B
39 A
40 C
41 C
42 C
43 A
Units Price Total
2,500 8 20,000
2,500 7 16,250
Total: 3,750

Selling Price 8
Variable Cost 5 3
Max. No. of Units 1,250

44 B
45 C
Maximum machine hours 10,000
Standard machine hrs per unit 4
Total 2,500

Direct materials per unit 100


Direct labor per unit 300
Variable overhead per unit 50 450
Total Contribution Margin 1,125,000

46 D
47 D
48 C
Sales 254,000
Variable Costs 135,000
Fixed Costs 50,000
Current Net Income 69,000
Prev. Net Income 65,000
Increase 4,000

49 A
50 C
51 D
52 A
53 C
Budgeted Sales 200,000
COGS 140,000
Gross Margin 60,000

54 D
Marketing Costs 3,000
Distribution Costs 5,000
Administrative Costs 10,000
Nonmanufac. Costs 18,000

55 A
Budgeted Sales 200,000
COGS 140,000
Gross Margin 60,000
Nonmanufac. Costs 18,000
Net Income 42,000
56 C
Direct Material Cost 8
Direct Labor Cost 2
VMO 3
VS & AE 1
FS & AC 3
Inventoriable Cost 17

57 D
58 D
Cash Disbursement 978,000
Cash Collections 876,000
Excess on Min. Cash Bal. 3,000
Increments 1,000
Money Borrowed - A 100,000

59 D
60 B
61 C
62 B
63 D
64 A
65 B
66 B
67 C
68 C
69 D
Consumption - A 44,000
Consumption - B 38,000 6,000
Disposable Income -A 48,000
Disposable Income - B 40,000 8,000
Marg. Prop. To consume 0.75

70 A

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