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Cost Accounting Chapter 10, Cheat Sheet of Cost Accounting

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Typology: Cheat Sheet

2020/2021

Uploaded on 02/18/2024

juia-ars
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Table 1
DICKERSON
Partner cost (per hour)
1,280
Senior cost (per hour)
1,030
Associate cost (per hour)
565
General and administrative
factor
0.35
partner hours
39
senior hours
440
associate hours
980
out-of-pocket costs
149,000
Partner cost
49,920
Senior cost
453,200
Associate cost
553,700
out-of-pocket cost
149,000
est. consult. & misc. cost
1,205,820
Gen. & admin. costs
422,037
Estimated costs
1,627,857
SHREWSBURY
Unit Produced (X)
Time Required to
Produce the Xth
Unit
1
15,000
hrs
2
12,000
hrs
4
9,600
hrs
8
?
16
?
a.
1
15,000
2
12,000
0.8
4
9,600
0.8
8
7,680.0
0.8
16
6,144.0
0.8
b.
150
1
2,250,000
16
921,600
percentage of the cost
40.96%
WAVENEY 1
Store
Revenues
($000)
Area
(Square Feet)
Costs
($000)
SE-01
20,745
69,347
15,999
SE-02
15,682
51,617
12,695
1
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Table 1 DICKERSON Partner cost (per hour) 1, Senior cost (per hour) 1, Associate cost (per hour) 565 General and administrative factor

partner hours 39 senior hours 440 associate hours 980 out-of-pocket costs 149, Partner cost 49, Senior cost 453, Associate cost 553, out-of-pocket cost 149, est. consult. & misc. cost 1,205, Gen. & admin. costs 422, Estimated costs 1,627, SHREWSBURY Unit Produced (X) Time Required to Produce the Xth Unit 1 15,000 hrs 2 12,000 hrs 4 9,600 hrs 8? 16? a. 1 15, 2 12,000 0. 4 9,600 0. 8 7,680.0 0. 16 6,144.0 0. b. 150 1 2,250, 16 921, percentage of the cost 40.96% WAVENEY 1 Store Revenues ($000) Area (Square Feet) Costs ($000) SE-01 20,745 69,347 15, SE-02 15,682 51,617 12,

ReqA Revenues Cost

estimated store costs for estimated store costs for

  • SE-03 25,921 83,531 19,
  • SE-04 19,589 67,574 15,
  • SE-05 19,866 58,709 15,
  • SE-06 17,956 67,574 14,
  • SE-07 24,705 95,948 18,
  • SE-08 12,901 46,298 10,
  • SE-09 23,281 78,212 17,
  • SE-10 16,030 62,255 13,
  • SE-11 20,558 65,801 15,
  • SE-12 17,320 72,893 13,
  • SE-13 13,874 62,255 11,
  • SE-14 23,104 74,666 17,
  • High level 25,921 19,
  • Low level 12,901 10,
  • Change 13,020 8,
  • Fixed costs 16,848. Variable cost 65% - 2,561.
  • ReqB 19,
  • store SE- estimated store costs for - 12,
    • 15,041.
  • ReqC 30, - 19, the mega store
    • 22,321.
  • WAVENEY
  • High level 95,948 18, ReqA Area Cost
  • Low level 46,298 10,
  • Change 49,650 7,
  • Variable cost 0.
  • Fixed costs 7,407. - 3,539.
  • ReqB 51,
  • store SE- estimated store costs for - 8, - 11,699.
  • ReqC 36, - 5, the average concept store