Category Archives: ACG 3073

ACG 3073 Week 1 Individual Work Recent

ACG 3073 Week 1 Individual Work Recent

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ACG 3073 Week 1 Individual Work Recent

Brief Exercises 1-4

Exercise 5-7

ACG 3073 Week 10 Individual Work Recent

ACG 3073 Week 10 Individual Work Recent

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ACG 3073 Week 10 Individual Work Recent

Exercise 10-15

Exercise 10-16

Problem 20

Problem 23

ACG 3073 Week 12 Individual Work Recent

ACG 3073 Week 12 Individual Work Recent

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ACG 3073 Week 12 Individual Work Recent

Pages 279-281, Problems 15, 16, and 18

Pages 296-297, Problem 14

ACG 3073 Week 2 Individual Work Recent

ACG 3073 Week 2 Individual Work Recent

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ACG 3073 Week 2 Individual Work Recent

BRIEF Exercises 3

Cases

JIT Implementation, Financial Statements LO2, 5
Manufacturing Costs versus Nonmanufacturing Costs, Income Statements LO3, 5

ACG 3073 Week 3 Individual Work Recent

ACG 3073 Week 3 Individual Work Recent

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ACG 3073 Week 3 Individual Work Recent

Job vs. Process Costing
Product (service) costing systems are customized to provide accurate and timely
cost data. A company should select a costing system that is appropriate for its
production process. The following is a list of different organizations and selected
products or services they provide. Indicate whether each of the preceding
organizations would most likely choose job costing or process costing.
Job Costing
Love’s Pottery Barn had the following costs for June:
Direct Labor $400
Manufacturing Overhead $375
Beginning work in process $0
Ending work in process $0
Costs of goods manufactured $1,050
Beginning finished goods $2,450
Ending finished goods $3,400
What was the cost of direct material used during June?
Direct Labor vs. Indirect Labor
Jim Wilson is a typical manufacturing employee who commonly works 40 hours
per week and is paid $14 per hour. During the last pay period, Jim performed the
the following activities:
Assembling products 29.5 hours
Cleaning his work area 5.0 hours
Attending a workplace safety meeting 2.5 hours
Talking with a supervisor about football 1.0 hours
Giving a tour of the plant to schoolchildren 2.0 hours
Jim’s employer uses job costing to measure and track production costs. The company is
very concerned with maintaining accurate cost data. Determine the amount of labor costs
that should be allocated to direct labor and indirect labor as manufacturing overhead.
Walter Meyer Productions had the following costs for March:
Purchases of direct materials $30,000
Indirect Labor $20,000
Ending direct materials inventory $10,000
Beginning direct materials inventory $0
Total manufacturing costs $115,000
Direct Labor $25,000
How much manufacturing overhead was incurred during March?
Identification of Cost Drivers
Overhead costs are rarely directly linked to the production of a specific product
or group of products. Generally, overhead costs are only indirectly linked to
production, so they must be allocated. Understanding the relationship between
overhead costs and production activities is challenging for most businesses. Consider
the following:
Overhead Costs, Cost Pools, Cost Drivers
The following statements describe various aspects of overhead costs and the
roles of cost pools and cost drivers in the allocation of overhead.
Case 44

ACG 3073 Week 4 Individual Work Recent

ACG 3073 Week 4 Individual Work Recent

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ACG 3073 Week 4 Individual Work Recent

Problems: Traditional vs. ABC
Cases: Decision Focus: ABC

ACG 3073 Week 6 Individual Work Recent

ACG 3073 Week 6 Individual Work Recent

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ACG 3073 Week 6 Individual Work Recent

Problems:
CVP and Break- Even Analysis
Break- Even and Target Profit
Decision Focus: Break- Even and Target Profit
Cases:
Break- Even and Target Profit Analysis