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cost20accounting20exam20iv20problems.xlsx

KEY FIGURES

EXAM IV KEY FIGURES
PROBLEM 11-29 SPECIAL ORDER, SHORT-RUN PRICING
7.5 1. Change in operating income with acceptance of Bench order
7.5 2a. Change in operating income with acceptance of Bench order under new scenario
5 2b. Price for indifference betwee accepting or rejecting the special order
5 2c. Other factors
PROBLEM 11-34 OPPORTUNITY COSTS
5 1 Contribution margin with opportunity costs
5 2 What is the difference in operating income from purchasing 3,500 units?
5 3 What is the minimum price for purchasing the units?
PROBLEM 11-41 CLOSING DOWN DIVISIONS
10 1 What is the increase/decrease in operating income if division A is closed?
10 2 . What is the increase/decrease in operating income if division A is closed?
5 3 Other factors
PROBLEM 13-29 COST-PLUS, TIME & MATERIALS, ETHICS
5 1 Repair price quote
5 Replace price quote
5 2 What is the cost-effective option from a customer perspective?
5 3 What is the profit-maximizing recommendation from A&L's perspective?
15 With reference to the IMA Cost of Professional Conduct at www.imanet.org, what is an ethical course of action?
100

11-29

11-34

11-41

13-29