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Chapter 11

This document contains exercises and examples related to cost accounting. It includes tables showing machine hours, maintenance expenses, variable costs, and fixed costs for different months. It also includes calculations of variable rates based on cost differences and examples of budgeting fixed overhead and calculating actual fixed overhead. The key information provided is examples and calculations for variable and fixed costs, overhead budgeting and analysis, and cost accounting concepts like variable rates.

Uploaded by

Rahila Rafiq
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as PDF, TXT or read online on Scribd
75 views

Chapter 11

This document contains exercises and examples related to cost accounting. It includes tables showing machine hours, maintenance expenses, variable costs, and fixed costs for different months. It also includes calculations of variable rates based on cost differences and examples of budgeting fixed overhead and calculating actual fixed overhead. The key information provided is examples and calculations for variable and fixed costs, overhead budgeting and analysis, and cost accounting concepts like variable rates.

Uploaded by

Rahila Rafiq
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 3

COST ACCOUNTING 9TH EDITION

Chapter 11

Page 63

COST ACCOUNTING 9TH EDITION


Chapter 11
Exercise 1
Month

Machine
Hours

January
February
March
April
May
June

2500
2200
2100
2600
2300
2400

1250
1150
1100
1300
1180
1200

Total
Average

14100
2350

7180
1196.666667

2600
2100
500

1300
1100
200

High
Low
Difference

Maintenance
Expenses ($)

Variable
Cost

Fixed
Cost

990
890
840
1040
920
940

260
260
260
260
260
260

1040
840

260
260

Variable Rate= 200/500

0.4

Exercise 3

Veriable
Fixed

Total Cost of Calles=


Variable rate=
Fixed Cost=
No of Calls in a week=
Cost of Calls=
Cost of Calls=

500000/6250
87000/1450

80
60
20
200

60*200
20*200

12000
4000

$
16000

Exercise 4
Month

Machine
Hours

x
January
4500
February
4700
March
4000
April
5000
May
4100
June
4600
July
4900
August
3700
September
4700
October
3900
November
3400
December
4100
Total
51600
Average
4300
Variable Rate
Fixed Cost
1090 =a+

Chapter 11

Maintenance
Expenses ($)

xmeanx

y-meany

Sqrt(xmeanx)

Sqrt(ymeany)

(xmeanx)(ymeany)

Variable
Cost

Fixed
Cost

10
20
-40
110
-30
30
80
-70
40
-50
-90
-10
0

40000
160000
90000
490000
40000
90000
360000
360000
160000
160000
810000
40000
2800000

100
400
1600
12100
900
900
6400
4900
1600
2500
8100
100
39600

2000
8000
12000
77000
6000
9000
48000
42000
16000
20000
81000
2000
323000

506
516
456
606
466
526
576
426
536
446
406
486

594
594
594
594
594
594
594
594
594
594
594
594

y
1100
1110
1050
1200
1060
1120
1170
1020
1130
1040
1000
1080
13080
1090
323000/2800000

200
400
-300
700
-200
300
600
-600
400
-400
-900
-200
0

0.115357

4300*.115357

Page 64

COST ACCOUNTING 9TH EDITION


1090
a=
Fixed Cost

=a+
593.9643
594

496.0357143

FOH
Actual

June
9000
0
9000
-800
8200

Budget
Budgeted
Volume
applied
9000
7500
1500
Variable Rate
FOH for august
Fixed
Variable

Chapter 11

700
500
200
7.5

July
7500
-500
7000
0
7000

august
5900
850
6750
-750
6000

5250
3750

3750
3750

3750
3000
6750

Page 65

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