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Chapter 17 test bank with answers Horngren's Cost
Accounting: A Managerial Emphasis, 16th Global Edition
Principles of Management Accounting (University of Queensland)
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Cost Accounting: A Managerial Emphasis, 16e, Global Edition (Horngren)
Chapt
er17 Pr
oc
es
sCos
t
i
ng
17.
1 Obj
e
c
t
i
ve17.
1
1)Whi
c
hoft
hef
ol
l
owi
ngi
st
hec
os
t
i
ngs
ys
t
e
m us
e
df
ormas
spr
oduc
e
dl
i
keors
i
mi
l
aruni
t
sofpr
oduc
t
s
?
A)i
nve
nt
or
yc
os
t
i
ngs
ys
t
e
ms
B)j
obc
os
t
i
ngs
ys
t
e
ms
C)pr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
ms
D)we
i
ght
e
da
ve
r
a
gec
os
t
i
ngs
ys
t
e
ms
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2)Whi
c
hoft
hef
ol
l
owi
ngc
ompani
e
si
smos
tl
i
ke
l
yt
ous
epr
oc
e
s
sc
os
t
i
ng?
A)Cr
i
mps
onCol
or
,ac
ompanys
e
l
l
i
ngc
us
t
omi
ze
dgar
me
nt
sf
orni
c
hec
us
t
ome
r
s
B)Effe
l&As
s
oc
i
a
t
e
s
,ac
ons
ul
t
i
ngfir
m pr
ovi
di
ngva
r
i
ousaudi
tandr
e
l
a
t
e
ds
e
r
vi
c
e
s
C)De
nt
alBr
i
ghtI
nc
.
,ac
ompanymanuf
ac
t
ur
i
ngands
e
l
l
i
ngt
oot
hpas
t
eonal
ar
ges
c
al
e
D)Gr
i
mpyCor
p.
,ac
ompanymanuf
ac
t
ur
i
ngf
ur
ni
t
ur
ef
orc
us
t
ome
r
saspe
rt
he
i
rr
e
qui
r
e
me
nt
s
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3)Pr
oc
e
s
sc
os
t
i
ngwoul
dmos
tl
i
ke
l
ybeus
e
dt
oas
s
i
gnc
os
t
st
opr
oduc
t
spr
oduc
e
dbywhi
c
hoft
he
s
e
c
ompani
e
s
?
A)J
one
sFl
ourMi
l
l
B)Ri
l
e
yAut
omobi
l
eDe
al
e
r
C)Bi
gTi
meYac
htCor
por
a
t
i
on
D)Sul
l
i
vanandMur
phyLa
w Fi
r
m LLC
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4)Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
e
me
nt
si
st
r
ue
?
A)I
naj
obc
os
t
i
ngs
ys
t
e
m,a
ve
r
a
gepr
oduc
t
i
onc
os
ti
sc
al
c
ul
a
t
e
df
oral
luni
t
spr
oduc
e
d.
B)I
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
m,e
ac
huni
tus
e
sappr
oxi
ma
t
e
l
yt
hes
ameamountofr
e
s
our
c
e
s
.
C)I
naj
obc
os
t
i
ngs
ys
t
e
m,ove
r
he
adsar
eal
l
oc
a
t
e
dt
oal
luni
t
se
qual
l
y
.
D)I
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
m,i
ndi
vi
dualj
obsus
edi
ffe
r
e
ntquant
i
t
i
e
sofpr
oduc
t
i
onr
e
s
our
c
e
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.
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5)Whi
c
hoft
hef
ol
l
owi
ngmos
tac
c
ur
a
t
e
l
yde
s
c
r
i
be
st
hec
ont
r
as
tbe
t
we
e
npr
oc
e
s
sandj
obc
os
t
i
ng?
A)I
npr
oc
e
s
sc
os
t
i
ng,t
he
yi
nc
l
udeal
lt
hef
a
c
t
or
sofpr
oduc
t
i
onbutj
obc
os
t
i
ngi
nc
l
ude
sonl
yma
t
e
r
i
al
sand
l
abor
B)j
obc
os
t
i
ngi
nc
l
ude
sma
t
e
r
i
al
s
,l
aborandove
r
he
adwhi
l
epr
oc
e
s
sc
os
t
i
ngonl
yc
ons
i
de
r
sc
onve
r
s
i
on
c
os
t
s
C)t
hemai
ndi
ffe
r
e
nc
ei
st
hee
xt
e
ntofa
ve
r
a
gi
ngus
e
dt
oc
omput
et
heuni
tc
os
t
s
D)j
obc
os
t
i
ngme
as
ur
e
st
hevar
i
abl
ec
os
tofi
de
nt
i
c
alj
obswhi
l
epr
oc
e
s
sc
os
t
i
ngme
as
ur
e
st
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os
tof
i
de
nt
i
c
alpr
oduc
t
sus
i
nga
ve
r
a
geuni
t
sc
os
t
sofma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
,s
omeofwhi
c
har
efix
e
d
c
os
t
s
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6)Whi
c
hi
ft
hef
ol
l
owi
ngar
enotc
onve
r
s
i
onc
os
t
s
?
A)t
hec
os
tofdi
r
e
c
tl
abor
e
r
swhoas
s
e
mbl
et
hepar
t
sofanaut
omobi
l
e
B)t
hec
os
toft
i
r
e
sonanaut
omobi
l
e
C)t
hec
os
tofde
pr
e
c
i
a
t
i
ononanaut
omobi
l
eas
s
e
mbl
ypl
ant
D)t
hec
os
tofe
l
e
c
t
r
i
c
i
t
yt
or
unt
het
ool
si
nt
heaut
omobi
l
eas
s
e
mbl
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ant
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7)Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
e
me
nt
sbe
s
tde
s
c
r
i
be
sc
onve
r
s
i
onc
os
t
s
?
A)Conve
r
s
i
onc
os
t
sar
eal
lmanuf
ac
t
ur
i
ngandnonmanuf
ac
t
ur
i
ngc
os
t
s
.
B)Conve
r
s
i
onc
os
t
sar
eal
lmanuf
ac
t
ur
i
ngc
os
t
sot
he
rt
handi
r
e
c
tma
t
e
r
i
al
sc
os
t
s
.
C)Conve
r
s
i
onc
os
t
sar
eal
lnonmanuf
ac
t
ur
i
ngc
os
t
si
nc
l
udi
ngmar
ke
t
i
ngc
os
t
s
.
D)Conve
r
s
i
onc
os
t
sar
eal
lnonmanuf
ac
t
ur
i
ngc
os
t
sot
he
rt
hanfix
e
ds
e
l
l
i
nganddi
s
t
r
i
but
i
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t
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8)J
obc
os
t
i
ngs
ys
t
e
mss
e
par
a
t
ec
os
t
si
nt
oc
os
tc
a
t
e
gor
i
e
sac
c
or
di
ngt
owhe
nc
os
t
sar
ei
nt
r
oduc
e
di
nt
ot
he
pr
oc
e
s
sofmanuf
ac
t
ur
e
.
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t
i
on:Pr
oc
e
s
s
c
os
t
i
ngs
ys
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e
mss
e
par
a
t
ec
os
t
si
nt
oc
os
tc
a
t
e
gor
i
e
sac
c
or
di
ngt
owhe
nc
os
t
sar
e
i
nt
r
oduc
e
di
nt
ot
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e
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sofmanuf
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ur
e
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9)Thepr
i
nc
i
paldi
ffe
r
e
nc
ebe
t
we
e
npr
oc
e
s
sc
os
t
i
ngandj
obc
os
t
i
ngi
st
ha
ti
nj
obc
os
t
i
ngana
ve
r
a
gi
ng
pr
oc
e
s
si
sus
e
dt
oc
omput
et
heuni
tc
os
t
sofpr
oduc
t
sors
e
r
vi
c
e
s
.
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ana
t
i
on:Thea
ve
r
a
gi
ngpr
oc
e
s
si
sus
e
dt
oc
al
c
ul
a
t
euni
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os
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si
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e
s
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os
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10)I
fmanuf
ac
t
ur
i
ngl
aborc
os
t
sar
eadde
dt
ot
hepr
oc
e
s
sa
tadi
ffe
r
e
ntt
i
mec
ompar
e
dt
oot
he
rc
onve
r
s
i
on
c
os
t
s
,anaddi
t
i
onalc
os
tc
a
t
e
gor
y—di
r
e
c
tmanuf
ac
t
ur
i
ngl
aborc
os
t
s
—woul
dbene
e
de
dt
oas
s
i
gnt
he
s
e
c
os
t
st
opr
oduc
t
s
.
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11)Es
t
i
ma
t
i
ngt
hede
gr
e
eofc
ompl
e
t
i
onf
ort
hec
al
c
ul
a
t
i
onofe
qui
val
e
ntuni
t
si
sus
ual
l
ye
as
i
e
rf
or
c
onve
r
s
i
onc
os
t
st
hani
ti
sf
ordi
r
e
c
tma
t
e
r
i
al
s
.
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Expl
ana
t
i
on:Es
t
i
ma
t
i
ngt
hede
gr
e
eofc
ompl
e
t
i
oni
se
as
i
e
rf
ort
hec
al
c
ul
a
t
i
onofdi
r
e
c
tma
t
e
r
i
al
ss
i
nc
e
di
r
e
c
tma
t
e
r
i
al
sc
anbeme
as
ur
e
dmor
ee
as
i
l
yt
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onve
r
s
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onc
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12)I
ft
wodi
ffe
r
e
ntdi
r
e
c
tma
t
e
r
i
al
s
—s
uc
hast
hec
i
r
c
ui
tboar
dandmi
c
r
ophone
—ar
eadde
dt
ot
hepr
oc
e
s
s
a
tdi
ffe
r
e
ntt
i
me
s
,ac
ompanywi
l
lne
e
dt
wodi
ffe
r
e
ntdi
r
e
c
t
ma
t
e
r
i
al
sc
a
t
e
gor
i
e
st
oas
s
i
gndi
r
e
c
tma
t
e
r
i
al
s
c
os
t
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13)Conve
r
s
i
onc
os
t
si
nc
l
udedi
r
e
c
tma
t
e
r
i
al
sanddi
r
e
c
tl
aborbute
x
c
l
ude
sal
lot
he
rmanuf
ac
t
ur
i
ngand
nonmanuf
ac
t
ur
i
ngc
os
t
s
.
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t
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r
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i
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os
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lmanuf
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ur
i
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os
t
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he
rt
handi
r
e
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tma
t
e
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i
alc
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s
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nc
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udi
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manuf
ac
t
ur
i
ngl
abor
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r
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obc
os
t
i
ngandpr
oc
e
s
s
c
os
t
i
ngar
emut
ual
l
ye
x
c
l
us
i
ve
,he
nc
eahybr
i
dc
os
t
i
ngs
ys
t
e
mt
ha
tc
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ne
s
e
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e
me
nt
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ve
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e
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e
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ombi
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l
e
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nt
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15)The
r
ear
ebas
i
c
al
l
yt
wodi
s
t
i
nc
tme
t
hodsofc
al
c
ul
a
t
i
ngpr
oduc
tc
os
t
s
.
Re
qui
r
ed:
Compar
eandc
ont
r
as
tt
het
wome
t
hods
.
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we
r
:I
nj
obc
os
t
i
ngt
hej
oborpr
oduc
ti
sadi
s
t
i
nc
t
l
yi
de
nt
i
fiabl
epr
oduc
tors
e
r
vi
c
e
.Eac
hj
obr
e
qui
r
e
s
(
orc
anr
e
qui
r
e
)vas
t
l
ydi
ffe
r
e
ntamount
sofi
nput
.J
obc
os
t
i
ngi
sus
ual
l
yas
s
oc
i
a
t
e
dwi
t
hpr
oduc
t
st
ha
tar
e
uni
queorhe
t
e
r
oge
ne
ous
.Thus
,e
ac
hj
obr
e
qui
r
e
sdi
ffe
r
e
ntamount
sofi
nput
,andt
he
yc
anr
e
qui
r
evas
t
l
y
di
ffe
r
e
ntamountofc
os
t
st
ofini
s
h.J
obc
os
t
e
dpr
oduc
t
st
e
ndt
obehi
ghc
os
tpe
runi
t
.Thust
hec
os
t
sof
e
ac
h(
uni
que
)j
obar
ei
mpor
t
antf
orpl
anni
ng,pr
i
c
i
ng,andpr
ofit
abi
l
i
t
y
.
I
npr
oc
e
s
sc
os
t
i
ng,t
hej
obsorpr
oduc
t
sar
es
i
mi
l
ar(
orhomoge
ne
ous
)
.Eac
hj
obus
ual
l
yr
e
qui
r
e
st
hes
ame
i
nput
s
,andr
e
s
ul
t
si
nappr
oxi
ma
t
e
l
yt
hes
amec
os
t
spe
runi
t
.Thec
os
tofapr
oduc
tors
e
r
vi
c
ei
sobt
a
i
ne
d
byas
s
i
gni
ngt
ot
alc
os
t
st
omanyi
de
nt
i
c
alors
i
mi
l
aruni
t
s
.Weas
s
umee
ac
huni
tr
e
c
e
i
ve
st
hes
ameamount
ofdi
r
e
c
tma
t
e
r
i
alc
os
t
s
,di
r
e
c
tmanuf
ac
t
ur
i
ngl
aborc
os
t
s
,andi
ndi
r
e
c
tmanuf
ac
t
ur
i
ngc
os
t
s
.Uni
tc
os
t
sar
e
t
he
nc
omput
e
dbydi
vi
di
ngt
ot
alc
os
t
sbyt
henumbe
rofuni
t
s
.
Thepr
i
nc
i
paldi
ffe
r
e
nc
ebe
t
we
e
npr
oc
e
s
sc
os
t
i
ngandj
obc
os
t
i
ngi
st
hee
xt
e
ntofa
ve
r
a
gi
ngus
e
dt
o
c
omput
euni
tc
os
t
s
.Asnot
e
dabovei
nj
obc
os
t
i
ng,
i
ndi
vi
dualj
obsus
edi
ffe
r
e
ntquant
i
t
i
e
sofpr
oduc
t
i
on
r
e
s
our
c
e
s
;whe
r
e
asi
npr
oc
e
s
sc
os
t
i
ng,weas
s
umet
ha
te
ac
hj
obus
e
sappr
oxi
ma
t
e
l
yt
hes
ameamountof
r
e
s
our
c
e
s
.
Di
ff:
2
Obj
e
c
t
i
ve
:1
AACSB:Anal
yt
i
c
alt
hi
nki
ng
16)Whydowene
e
dt
oac
c
umul
a
t
eandc
al
c
ul
a
t
euni
tc
os
t
si
npr
oc
e
s
sc
os
t
i
ng(
andal
s
oj
obc
os
t
i
ng)
?
Ans
we
r
:Wene
e
dt
oac
c
umul
a
t
euni
tc
os
t
st
o:
1. Budge
t(
pl
anni
ng)
2. Pr
i
c
e
3. Ac
c
ountf
ort
hec
os
t
s
1. Bud
g
e
t
i
ng— Toope
r
a
t
eas
uc
c
e
s
s
f
ulbus
i
ne
s
s
,wes
houl
dpr
e
pa
r
ebudge
t
s
,r
e
vi
e
wt
her
e
s
ul
t
s
,and
makede
c
i
s
i
onsast
ohow we
l
lourbus
i
ne
s
si
sdoi
ng.Ourbus
i
ne
s
shasf
or
mul
a
t
e
dpl
ansf
ort
hef
ut
ur
e
.
Ther
e
s
our
c
e
swene
e
df
ort
hef
ut
ur
e(
ma
t
e
r
i
al
s
,c
onve
r
s
i
onc
os
t
s
,f
ac
i
l
i
t
i
e
s
,e
t
c
.
)wi
l
lde
pe
ndonour
e
s
t
i
ma
t
eoft
her
e
s
our
c
e
swene
e
dt
oac
c
ompl
i
s
ht
he
s
egoal
s
.Ani
mpor
t
antpar
toft
he
s
ee
s
t
i
ma
t
e
si
st
he
uni
tc
os
t
soft
hepr
oduc
t
swepl
ant
opr
oduc
e
.The
s
euni
tc
os
t
swi
l
lt
e
l
lushow manydol
l
ar
swemus
t
ac
qui
r
et
oac
c
ompl
i
s
hourpl
ans
.
2. Pr
i
c
e— I
nor
de
rt
obeapr
ofit
abl
ebus
i
ne
s
s
,wemus
ts
e
l
lourpr
oduc
ta
tapr
i
c
ei
ne
x
c
e
s
sofwha
ti
t
c
os
t
sust
opr
oduc
et
hepr
oduc
t
.Es
s
e
nt
i
alf
ort
hepr
i
c
i
ngde
c
i
s
i
oni
st
hec
os
tpe
runi
t
.Wewi
l
lal
s
ol
e
ar
n
whe
t
he
rwec
ans
e
l
lapr
oduc
ta
tapr
ofit
.
3. Ac
c
o
unt
i
ng— Dur
i
ngt
hec
our
s
eoft
heac
c
ount
i
ngpe
r
i
od,wewi
l
lbeac
c
umul
a
t
i
ngc
os
t
s
.Att
hee
nd
oft
heac
c
ount
i
ngpe
r
i
od,wemus
tal
l
oc
a
t
et
hi
spoolofc
os
t
sbe
t
we
e
nt
heuni
t
st
ha
twe
r
et
r
ans
f
e
r
r
e
dout
andt
hegoodsi
ne
ndi
ngi
nve
nt
or
y
.Uni
tc
os
t
sar
ee
s
s
e
nt
i
alf
ort
hi
spur
pos
e
.
Di
ff:
1
Obj
e
c
t
i
ve
:1
AACSB:Anal
yt
i
c
alt
hi
nki
ng
17)Thepr
e
s
i
de
ntoft
heGul
fCoa
s
tRe
fini
ngCor
por
a
t
i
onwant
st
oknow whyhi
sgol
fingpar
t
ne
r
,whoi
s
t
hec
hi
e
ffinanc
i
aloffic
e
rofal
ar
gec
ons
t
r
uc
t
i
onc
ompany
,c
al
c
ul
a
t
e
shi
sc
os
t
sbyt
hej
ob
,buthi
sown
c
or
por
a
t
i
onc
al
c
ul
a
t
e
sc
os
t
sbyl
ar
geuni
t
sr
a
t
he
rt
hanbyi
ndi
vi
dualbar
r
e
lofoi
l
.
Ans
we
r
:Oi
lr
e
fine
r
i
e
sus
epr
oc
e
s
sc
os
t
i
ngt
oc
al
c
ul
a
t
et
he
i
rc
os
t
spe
rbar
r
e
lofoi
l
.Eac
hbar
r
e
lofoi
li
s
e
s
s
e
nt
i
al
l
yt
hes
ame
.Thus
,c
os
t
sar
eac
c
umul
a
t
e
df
oral
lt
heoi
lpr
oc
e
s
s
e
ddur
i
ngagi
ve
nt
i
mepe
r
i
od,and
t
het
ot
alc
os
t
sar
edi
vi
de
dbyt
hebar
r
e
l
sofoi
lpr
oduc
e
d.Ana
ve
r
a
gec
os
ti
sc
al
c
ul
a
t
e
d.Si
nc
et
hec
os
t
st
o
4
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ac
t
ual
l
ypr
oduc
et
heoi
lar
ee
s
s
e
nt
i
al
l
yt
hes
ame
,ac
c
ur
ac
yi
snotl
os
tbyt
hi
spr
oc
e
s
s
.
Thec
ons
t
r
uc
t
i
onc
ompanyc
al
c
ul
a
t
e
sc
os
t
sbye
ac
hj
ob
,s
i
nc
ee
ac
hj
obc
anr
e
qui
r
es
ubs
t
ant
i
al
l
ydi
ffe
r
e
nt
amount
soft
hevar
i
ousi
nput
s
.Thus
,t
hec
os
tofe
a
c
hj
obc
oul
dber
adi
c
al
l
ydi
ffe
r
e
ntf
r
om t
heot
he
rj
obs
.
Di
ff:
1
Obj
e
c
t
i
ve
:1
AACSB:Anal
yt
i
c
alt
hi
nki
ng
18)De
s
c
r
i
bet
hedi
ffe
r
e
nc
e
sbe
t
we
e
npr
oc
e
s
sc
os
t
i
ngandj
obc
os
t
i
ng.Di
s
c
us
ss
omet
ypi
c
alpr
oduc
t
s
whi
c
hwoul
dbemor
el
i
ke
l
yt
ous
epr
oc
e
s
sc
os
t
i
ngasc
ompar
e
dt
os
omewhi
c
hwoul
dbemor
el
i
ke
l
yt
o
us
ej
obc
os
t
i
ng.
Ans
we
r
:Whe
npr
oduc
t
sar
euni
que
,j
obc
os
t
i
ngi
samor
eappr
opr
i
a
t
eme
t
hodt
ous
ei
nc
ol
l
e
c
t
i
ngc
os
t
s
andmaki
ngde
c
i
s
i
onsr
e
gar
di
ngpr
i
c
el
e
ve
l
s
,
.I
naj
obc
os
t
i
ngs
ys
t
e
m,i
ndi
vi
dualj
obsr
e
qui
r
edi
ffe
r
i
ng
l
e
ve
l
sofr
e
s
our
c
e
s
.Eac
hj
obi
st
r
e
a
t
e
ds
e
par
a
t
e
l
yandt
her
e
s
our
c
e
sus
e
dt
oc
ompl
e
t
et
hej
obha
vet
obe
c
al
c
ul
a
t
e
ds
e
par
a
t
e
l
y
.Cons
t
r
uc
t
i
onj
obsar
emos
tl
i
ke
l
yt
ous
ej
obc
os
t
i
ngbe
c
aus
eoft
he
i
runi
que
s
pe
c
i
fic
a
t
i
ons
.
I
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
m,t
heuni
t
spr
oduc
e
dasout
putar
eve
r
ys
i
mi
l
art
ooneanot
he
r
.Asar
e
s
ul
t
,t
he
me
ansbywhi
c
ht
her
a
w ma
t
e
r
i
ali
sc
onve
r
t
e
dt
oafini
s
he
dpr
oduc
ti
sc
ommonamongal
loft
hepr
oduc
t
s
.
Thi
sal
l
owst
hec
onve
r
s
i
onc
os
t
st
obes
umme
dupanddi
vi
de
dbyt
het
ot
alnumbe
rofuni
t
sf
oran
ac
c
ur
a
t
ec
onve
r
s
i
onc
os
tonauni
tbyuni
tbas
i
s
.Somet
ypi
c
alt
ype
sofpr
oduc
t
swhi
c
har
el
i
ke
l
yt
ous
e
pr
oc
e
s
sc
os
t
i
ngar
eoi
lr
e
fine
r
i
e
s
,i
c
ec
r
e
am,var
i
ousf
oodpr
e
par
a
t
i
oni
ndus
t
r
i
e
s
,e
t
c
.Thi
si
sbe
c
aus
et
he
r
a
w ma
t
e
r
i
ali
spr
oc
e
s
s
e
di
nas
i
mi
l
armanne
rf
ora
l
loft
heuni
t
spr
oduc
e
d.
Di
ff:
1
Obj
e
c
t
i
ve
:1
AACSB:Anal
yt
i
c
alt
hi
nki
ng
5
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17.
2 Obj
e
c
t
i
ve17.
2
1)I
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
ma
ve
r
a
geuni
tc
os
t
sa
r
ec
al
c
ul
a
t
e
d________.
A)bydi
vi
di
ngt
ot
alc
os
t
si
nagi
ve
nac
c
ount
i
ngpe
r
i
odbyt
ot
aluni
t
spr
oduc
e
di
nt
ha
tpe
r
i
od
B)bymul
t
i
pl
yi
ngt
ot
alc
os
t
si
nagi
ve
nac
c
ount
i
ngpe
r
i
odbyt
ot
aluni
t
spr
oduc
e
di
nt
ha
tpe
r
i
od
C)bydi
vi
di
ngt
ot
alc
os
t
si
nagi
ve
nac
c
ount
i
ngpe
r
i
odbyuni
t
ss
t
ar
t
e
di
nt
ha
tpe
r
i
od
D)bymul
t
i
pl
yi
ngt
ot
alc
os
t
si
nagi
ve
nac
c
ount
i
ngpe
r
i
odbyuni
t
ss
t
ar
t
e
di
nt
ha
tpe
r
i
od
Ans
we
r
:A
Di
ff:
1
Obj
e
c
t
i
ve
:2
AACSB:Anal
yt
i
c
alt
hi
nki
ng
2)Vi
t
alI
ndus
t
r
i
e
smanuf
ac
t
ur
e
d2400uni
t
sofi
t
spr
oduc
tHugei
nt
hemont
hofApr
i
l
.I
ti
nc
ur
r
e
dat
ot
al
c
os
tof$132,
000dur
i
ngt
hemont
h.Outoft
hi
s$132,
000,$45,
700c
ompr
i
s
e
dofdi
r
e
c
tma
t
e
r
i
al
sus
e
di
nt
he
pr
oduc
tandt
her
e
s
twasi
nc
ur
r
e
dbe
c
aus
eoft
hec
onve
r
s
i
onc
os
ti
nvol
ve
di
nt
hepr
oc
e
s
s
.Ryanhadno
ope
ni
ngorc
l
os
i
ngi
nve
nt
or
y
.Wha
twi
l
lbet
het
ot
alc
os
tpe
runi
toft
hepr
oduc
t
,as
s
umi
ngc
onve
r
s
i
on
c
os
t
sc
ont
ai
ne
d$10,
000ofi
ndi
r
e
c
tl
abor
?
A)$55
B)$50
C)$39
D)$35
Ans
we
r
:A
Expl
ana
t
i
on:Tot
alc
os
tpe
runi
t=$132,
000/2400=$55
Di
ff:
3
Obj
e
c
t
i
ve
:2
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
3)Se
r
i
l
ePhar
mapl
ac
e
s800uni
t
si
npr
oduc
t
i
ondur
i
ngt
hemont
hofJ
anuar
y
.Al
l800uni
t
sar
ec
ompl
e
t
e
d
dur
i
ngt
hemont
h.I
thadnoope
ni
ngi
nve
nt
or
y
.Di
r
e
c
tma
t
e
r
i
alc
os
t
sadde
ddur
i
ngJ
anuar
ywas$74,
000
andc
onve
r
s
i
onc
os
t
sadde
ddur
i
ngJ
anuar
ywas$8400.Wha
ti
st
het
ot
alc
os
tpe
runi
toft
hepr
oduc
t
pr
oduc
e
ddur
i
ngJ
anuar
y?
A)$103
B)$10
C)$80
D)$93
Ans
we
r
:A
Expl
ana
t
i
on:Tot
alc
os
tpe
runi
t=[
(
$74,
000+$8400)/800]=$103
Di
ff:
3
Obj
e
c
t
i
ve
:2
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
4)Whe
nac
ompanyhasnoope
ni
ngore
ndi
ngi
nve
nt
or
ydur
i
ngt
hemont
h,t
hec
os
tpe
runi
ti
sc
al
c
ul
a
t
e
d
bydi
vi
di
ngt
het
ot
alc
os
t
si
nc
ur
r
e
di
nt
hepe
r
i
odbyt
het
ot
aluni
t
spr
oduc
e
ddur
i
ngt
hepe
r
i
od.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:2
AACSB:Anal
yt
i
c
alt
hi
nki
ng
6
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17.
3 Obj
e
c
t
i
ve17.
3
1)Thepur
pos
eoft
hee
qui
val
e
nt
uni
tc
omput
a
t
i
oni
st
o________.
A)c
onve
r
tc
ompl
e
t
e
duni
t
si
nt
ot
heamountofpar
t
i
al
l
yc
ompl
e
t
e
dout
putuni
t
st
ha
tc
oul
dbemadewi
t
h
t
ha
tquant
i
t
yofi
nput
B)us
eac
ommonme
t
r
i
ct
oe
s
t
i
ma
t
et
heamountofwor
kdoneonuni
t
si
nape
r
i
od
C)pr
e
di
c
tt
hef
ut
ur
epr
oduc
t
i
onc
apabi
l
i
t
i
e
soft
heor
gani
za
t
i
on
D)s
a
t
i
s
f
yt
heGAAPr
e
qui
r
e
me
nt
swhi
c
hr
e
qui
r
e
sal
lpar
t
i
al
l
yc
ompl
e
t
e
dgoodst
ober
e
por
t
e
das
e
qui
val
e
nt
uni
t
s
Ans
we
r
:B
Di
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2)Whi
c
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st
r
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e
gar
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s
t
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ma
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e
t
i
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s
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t
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ys
t
e
m?
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s
t
i
ma
t
i
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gr
e
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hr
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ual
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ma
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hr
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gar
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ne
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3)Whe
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om t
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ount
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:Wor
ki
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Cr
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:Wor
ki
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:Wor
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AACSB:Anal
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alt
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7
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4)Char
l
i
eChai
r
sI
nc
.
,manuf
ac
t
ur
e
spl
as
t
i
cmol
di
ngsf
orc
ars
e
a
t
s
.I
t
sc
os
t
i
ngs
ys
t
e
m ut
i
l
i
ze
st
woc
os
t
c
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.
Eac
hpr
oduc
tmus
tpas
st
hr
oughDe
par
t
me
ntAand
De
par
t
me
ntB.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngofpr
oduc
t
i
on.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
d
e
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rDe
pa
r
t
me
ntAf
o
rFe
b
r
ua
r
y2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
,30% c
onve
r
t
e
d
Uni
t
ss
t
ar
t
e
ddur
i
ngFe
br
uar
y
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y
Co
s
t
sf
o
rDe
pa
r
t
me
ntAf
o
rFe
b
r
ua
r
y2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngFe
br
uar
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Conve
r
s
i
onc
os
t
sadde
ddur
i
ngFe
br
uar
y
200uni
t
s
1000uni
t
s
240uni
t
s
$150,
000
$208,
000
$606,
000
$431,
000
Wha
ti
st
heuni
tc
os
tpe
re
qui
val
e
ntuni
tofbe
gi
nni
ngi
nve
nt
or
yi
nDe
par
t
me
ntA?(
Roundt
hefinal
ans
we
rt
ot
hene
ar
e
s
twhol
edol
l
ar
.
)
A)$750
B)$2717
C)$3735
D)$4217
Ans
we
r
:D
Expl
ana
t
i
on:Di
r
e
c
tma
t
e
r
i
al
spe
runi
t(
$150,
000/200uni
t
s
)$750
Conve
r
s
i
onc
os
t
spe
runi
t(
$208,
000/(
200×0.
3)uni
t
s
)
3467
Tot
alc
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t
spe
runi
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$4217
Di
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Obj
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c
t
i
ve
:3
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
8
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5)Char
l
i
eChai
r
sI
nc
.
,manuf
ac
t
ur
e
spl
as
t
i
cmol
di
ngsf
orc
ars
e
a
t
s
.I
t
sc
os
t
i
ngs
ys
t
e
m ut
i
l
i
ze
st
woc
os
t
c
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.
Eac
hpr
oduc
tmus
tpas
st
hr
oughDe
par
t
me
ntAand
De
par
t
me
ntB.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngofpr
oduc
t
i
on.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
d
e
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rDe
pa
r
t
me
ntAf
o
rFe
b
r
ua
r
y2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
,30% c
onve
r
t
e
d
Uni
t
ss
t
ar
t
e
ddur
i
ngFe
br
uar
y
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y
200uni
t
s
800uni
t
s
240uni
t
s
Co
s
t
sf
o
rDe
pa
r
t
me
ntAf
o
rFe
b
r
ua
r
y2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngFe
br
uar
y
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngFe
br
uar
y
$150,
000
$210,
000
$603,
000
$429,
000
How manyuni
t
swe
r
ec
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
doutofDe
par
t
me
ntAdur
i
ngFe
br
uar
y?
A)440uni
t
s
B)800uni
t
s
C)760uni
t
s
D)1000uni
t
s
Ans
we
r
:C
Expl
ana
t
i
on:Numbe
rofuni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
dout=200uni
t
s+800uni
t
s-240uni
t
s=760
uni
t
s
Di
ff:
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c
t
i
ve
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AACSB:Appl
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c
a
t
i
onofknowl
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9
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6)De
s
s
aCabi
ne
t
r
y
,I
nc
.
,manuf
ac
t
ur
e
ss
t
andar
ds
i
ze
dmodul
arc
abi
ne
tuni
t
sf
orki
t
c
he
nsandot
he
r
appl
i
c
a
t
i
onswi
t
hi
nt
hehome
.I
t
sc
os
t
i
ngs
ys
t
e
m ut
i
l
i
ze
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sand
c
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
her
oughc
utde
par
t
me
ntandt
hefini
s
hde
par
t
me
nt
.
Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngofpr
oduc
t
i
on.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
y
t
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rFi
ni
s
hi
ngDe
pa
r
t
me
ntf
o
rMa
r
c
h2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
,25% c
onve
r
t
e
d
Uni
t
ss
t
ar
t
e
ddur
i
ngFe
br
uar
y
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y
Co
s
t
sf
o
rFi
ni
s
hi
ngDe
pa
r
t
me
ntf
o
rMa
r
c
h2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngFe
br
uar
y
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngFe
br
uar
y
850uni
t
s
1200uni
t
s
680uni
t
s
$204,
000
$210,
000
$429,
000
$140,
000
Wha
ti
st
heuni
tc
os
tpe
re
qui
val
e
ntuni
toft
hebe
gi
nni
ngi
nve
nt
or
yi
nt
heFi
ni
s
hi
ngDe
par
t
me
nt
?(
Round
t
hefinalans
we
rt
ot
hene
ar
e
s
twhol
edol
l
ar
.
)
A)$240
B)$300
C)$988
D)$1228
Ans
we
r
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Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
10
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7)De
s
s
aCabi
ne
t
r
y
,I
nc
.
,manuf
ac
t
ur
e
ss
t
andar
ds
i
ze
dmodul
arc
abi
ne
tuni
t
sf
orki
t
c
he
nsandot
he
r
appl
i
c
a
t
i
onswi
t
hi
nt
hehome
.I
t
sc
os
t
i
ngs
ys
t
e
m ut
i
l
i
ze
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sand
c
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
her
oughc
utde
par
t
me
ntandt
hefini
s
hde
par
t
me
nt
.
Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngofpr
oduc
t
i
on.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
y
t
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rFi
ni
s
hi
ngDe
pa
r
t
me
ntf
o
rMa
r
c
h2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
,20% c
onve
r
t
e
d
Uni
t
ss
t
ar
t
e
ddur
i
ngFe
br
uar
y
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y
Co
s
t
sf
o
rFi
ni
s
hi
ngDe
pa
r
t
me
ntf
o
rMa
r
c
h2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngFe
br
uar
y
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngFe
br
uar
y
1000uni
t
s
1800uni
t
s
500uni
t
s
$200,
000
$204,
000
$428,
000
$141,
000
How manyuni
t
swe
r
ec
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
doutoft
heFi
ni
s
hi
ngDe
par
t
me
ntdur
i
ngMar
c
h?
A)1000uni
t
s
B)1800uni
t
s
C)2300uni
t
s
D)2660uni
t
s
Ans
we
r
:C
Expl
ana
t
i
on:Numbe
rofuni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
dout=1000uni
t
s+1800uni
t
s-500uni
t
s=2300
uni
t
s
Di
ff:
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ve
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8)Whi
c
hoft
hef
ol
l
owi
nge
nt
r
i
e
si
sus
e
dt
or
e
c
or
ddi
r
e
c
tma
t
e
r
i
al
spur
c
has
e
dandus
e
di
npr
oduc
t
i
on
dur
i
ngamont
hi
nt
heAs
s
e
mbl
yde
par
t
me
nt
,be
f
or
et
r
ans
f
e
r
r
i
ngt
hegoodst
oTe
s
t
i
ngde
par
t
me
nt
?
A)De
bi
t
:Wor
ki
nPr
oc
e
s
s
—As
s
e
mbl
y
Cr
e
di
t
:Wa
ge
sPa
yabl
eCont
r
ol
B)De
bi
t
:Ac
c
ount
sPa
yabl
eCont
r
ol
Cr
e
di
t
:Wor
ki
nPr
oc
e
s
s
—As
s
e
mbl
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C)De
bi
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:Wor
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nPr
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s
s
—As
s
e
mbl
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Cr
e
di
t
:Ac
c
ount
sPa
yabl
eCont
r
ol
D)De
bi
t
:Ac
c
ount
sPa
yabl
eCont
r
ol
Cr
e
di
t
:Cas
h
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
11
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9)St
e
f
anCe
r
ami
c
si
si
nt
hebus
i
ne
s
sofs
e
l
l
i
ngc
e
r
ami
cvas
e
s
.I
thast
wode
par
t
me
nt
s–mol
di
ngand
fini
s
hi
ng.Mol
di
ngde
par
t
me
ntpur
c
has
e
st
ungs
t
e
nc
ar
bi
deandpr
oduc
e
sc
e
r
ami
cvas
e
soutofi
t
.Ce
r
ami
c
Vas
e
sar
et
he
nt
r
ans
f
e
r
r
e
dt
ofini
s
hi
ngde
par
t
me
nt
,whi
c
hde
s
i
gnsi
taspe
rt
her
e
qui
r
e
me
ntoft
he
c
us
t
ome
r
s
.
Dur
i
ngt
hemont
hofJ
ul
y
,mol
di
ngde
par
t
me
ntpur
c
ha
s
e
d720kgsoft
ungs
t
e
nc
ar
bi
dea
t$280pe
rkg.I
t
s
t
ar
t
e
dmanuf
ac
t
ur
eof4200vas
e
sandc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d3800vas
e
sdur
i
ngt
hemont
h.I
thas400
vas
e
si
nt
hepr
oc
e
s
sa
tt
hee
ndoft
hemont
h.I
ti
nc
ur
r
e
ddi
r
e
c
tl
aborc
har
ge
sof$1500andot
he
r
manuf
ac
t
ur
i
ngc
os
t
sof$1300,whi
c
hi
nc
l
ude
de
l
e
c
t
r
i
c
i
t
yc
os
t
sof$300.St
e
f
anhadnoi
nve
nt
or
yof
t
ungs
t
e
nc
ar
bi
dea
tt
hee
ndoft
hemont
h.I
tal
s
ohadnobe
gi
nni
ngi
nve
nt
or
yofvas
e
s
.Thee
ndi
ng
i
nve
nt
or
ywas50% c
ompl
e
t
ei
nr
e
s
pe
c
tofc
onve
r
s
i
onc
os
t
s
.
Whi
c
hoft
hef
ol
l
owi
ngj
our
nale
nt
r
ywoul
dr
e
c
or
dt
het
ungs
t
e
nc
ar
bi
depur
c
has
e
dandus
e
di
n
pr
oduc
t
i
ondur
i
ngJ
ul
y?
A)Wor
ki
nPr
oc
e
s
s
—Mol
di
ng $3400
Ac
c
ount
sPa
yabl
eCont
r
ol
$3400
B)Wor
ki
nPr
oc
e
s
s
—Mol
di
ng $201,
600
Ac
c
ount
sPa
yabl
eCont
r
ol
$201,
600
C)Ac
c
ount
sPa
yabl
eCont
r
ol $3400
Wor
ki
nPr
oc
e
s
s
—Mol
di
ng
$3400
D)Ac
c
ount
sPa
yabl
eCont
r
ol $201,
600
Wor
ki
nPr
oc
e
s
s
—Mol
di
ng
$201,
600
Ans
we
r
:B
Expl
ana
t
i
on:720kg×$280=$201,
600
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
12
Copyright © 2018 Pearson Education, Ltd.
Downloaded by YAHIA ADEL (yahiaadels.x1000@gmail.com)
lOMoARcPSD|6851183
10)St
e
f
anCe
r
ami
c
si
si
nt
hebus
i
ne
s
sofs
e
l
l
i
ngc
e
r
ami
cvas
e
s
.I
thast
wode
par
t
me
nt
s–mol
di
ngand
fini
s
hi
ng.Mol
di
ngde
par
t
me
ntpur
c
has
e
st
ungs
t
e
nc
ar
bi
deandpr
oduc
e
sc
e
r
ami
cvas
e
soutofi
t
.Ce
r
ami
c
Vas
e
sar
et
he
nt
r
ans
f
e
r
r
e
dt
ofini
s
hi
ngde
par
t
me
nt
,whi
c
hde
s
i
gnsi
taspe
rt
her
e
qui
r
e
me
ntoft
he
c
us
t
ome
r
s
.
Dur
i
ngt
hemont
hofJ
ul
y
,mol
di
ngde
par
t
me
ntpur
c
ha
s
e
d500kgsoft
ungs
t
e
nc
ar
bi
dea
t$60pe
rkg.I
t
s
t
ar
t
e
dmanuf
ac
t
ur
eof4000vas
e
sandc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d3900vas
e
sdur
i
ngt
hemont
h.I
thas100
vas
e
si
nt
hepr
oc
e
s
sa
tt
hee
ndoft
hemont
h.I
ti
nc
ur
r
e
ddi
r
e
c
tl
aborc
har
ge
sof$1400andot
he
r
manuf
ac
t
ur
i
ngc
os
t
sof$600,whi
c
hi
nc
l
ude
de
l
e
c
t
r
i
c
i
t
yc
os
t
sof$500.St
e
f
anhadnoi
nve
nt
or
yoft
ungs
t
e
n
c
ar
bi
dea
tt
hee
ndoft
hemont
h.I
tal
s
ohadnobe
gi
nni
ngi
nve
nt
or
yofvas
e
s
.Thee
ndi
ngi
nve
nt
or
ywas
55% c
ompl
e
t
ei
nr
e
s
pe
c
tofc
onve
r
s
i
onc
os
t
s
.
Whi
c
hoft
hef
ol
l
owi
ngj
our
nale
nt
r
i
e
swoul
dbec
or
r
e
c
tt
or
e
c
or
ddi
r
e
c
tl
aborf
orJ
ul
y?
A)Wor
ki
nPr
oc
e
s
s
—Mol
di
ng $30,
000
Ac
c
ount
sPa
yabl
eCont
r
ol
$30,
000
B)Wor
ki
nPr
oc
e
s
s
—Mol
di
ng $1400
Ove
r
he
adCont
r
ol
$1400
C)Wor
ki
nPr
oc
e
s
s
—Mol
di
ng $1400
Wa
ge
sPa
yabl
eCont
r
ol
$1400
D)Wor
ki
nPr
oc
e
s
s
—Mol
di
ng $1400
Wor
ki
nPr
oc
e
s
s
—Fi
ni
s
hi
ng
$1400
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
11)St
e
f
anCe
r
ami
c
si
si
nt
hebus
i
ne
s
sofs
e
l
l
i
ngc
e
r
ami
cvas
e
s
.I
thast
wode
par
t
me
nt
s–mol
di
ngand
fini
s
hi
ng.Mol
di
ngde
par
t
me
ntpur
c
has
e
st
ungs
t
e
nc
ar
bi
deandpr
oduc
e
sc
e
r
ami
cvas
e
soutofi
t
.Ce
r
ami
c
Vas
e
sar
et
he
nt
r
ans
f
e
r
r
e
dt
ofini
s
hi
ngde
par
t
me
nt
,whi
c
hde
s
i
gnsi
taspe
rt
her
e
qui
r
e
me
ntoft
he
c
us
t
ome
r
s
.
Dur
i
ngt
hemont
hofJ
ul
y
,mol
di
ngde
par
t
me
ntpur
c
ha
s
e
d720kgsoft
ungs
t
e
nc
ar
bi
dea
t$280pe
rkg.I
t
s
t
ar
t
e
dmanuf
ac
t
ur
eof4200vas
e
sandc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d3800vas
e
sdur
i
ngt
hemont
h.I
thas400
vas
e
si
nt
hepr
oc
e
s
sa
tt
hee
ndoft
hemont
h.I
ti
nc
ur
r
e
ddi
r
e
c
tl
aborc
har
ge
sof$1700andot
he
r
manuf
ac
t
ur
i
ngc
os
t
sof$600,whi
c
hi
nc
l
ude
de
l
e
c
t
r
i
c
i
t
yc
os
t
sof$700.St
e
f
anhadnoi
nve
nt
or
yoft
ungs
t
e
n
c
ar
bi
dea
tt
hee
ndoft
hemont
h.I
tal
s
ohadnobe
gi
nni
ngi
nve
nt
or
yofvas
e
s
.Thee
ndi
ngi
nve
nt
or
ywas
40% c
ompl
e
t
ei
nr
e
s
pe
c
tofc
onve
r
s
i
onc
os
t
s
.Wha
ti
st
het
ot
alc
onve
r
s
i
onc
os
t
sf
ort
hemont
hofJ
ul
y?
A)$3000
B)$2300
C)$1600
D)$1700
Ans
we
r
:B
Expl
ana
t
i
on:Tot
alc
onve
r
s
i
onc
os
t=$1700+$600=$2300
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
13
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Downloaded by YAHIA ADEL (yahiaadels.x1000@gmail.com)
lOMoARcPSD|6851183
12)St
e
f
anCe
r
ami
c
si
si
nt
hebus
i
ne
s
sofs
e
l
l
i
ngc
e
r
ami
cvas
e
s
.I
thast
wode
par
t
me
nt
s–mol
di
ngand
fini
s
hi
ng.Mol
di
ngde
par
t
me
ntpur
c
has
e
st
ungs
t
e
nc
ar
bi
deandpr
oduc
e
sc
e
r
ami
cvas
e
soutofi
t
.Ce
r
ami
c
Vas
e
sar
et
he
nt
r
ans
f
e
r
r
e
dt
ofini
s
hi
ngde
par
t
me
nt
,whi
c
hde
s
i
gnsi
taspe
rt
her
e
qui
r
e
me
ntoft
he
c
us
t
ome
r
s
.
Dur
i
ngt
hemont
hofJ
ul
y
,mol
di
ngde
par
t
me
ntpur
c
ha
s
e
d720kgsoft
ungs
t
e
nc
ar
bi
dea
t$280pe
rkg.I
t
s
t
ar
t
e
dmanuf
ac
t
ur
eof4200vas
e
sandc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d3200vas
e
sdur
i
ngt
hemont
h.I
thas
1000vas
e
si
nt
hepr
oc
e
s
sa
tt
hee
ndoft
hemont
h.
I
ti
nc
ur
r
e
ddi
r
e
c
tl
aborc
har
ge
sof$1900andot
he
r
manuf
ac
t
ur
i
ngc
os
t
sof$500,whi
c
hi
nc
l
ude
de
l
e
c
t
r
i
c
i
t
yc
os
t
sof$900.St
e
f
anhadnoi
nve
nt
or
yoft
ungs
t
e
n
c
ar
bi
dea
tt
hee
ndoft
hemont
h.I
tal
s
ohadnobe
gi
nni
ngi
nve
nt
or
yofvas
e
s
.Thee
ndi
ngi
nve
nt
or
ywas
45% c
ompl
e
t
ei
nr
e
s
pe
c
tofc
onve
r
s
i
onc
os
t
s
.Wha
ti
st
hec
os
toft
ungs
t
e
nc
ar
bi
det
ha
twi
l
lbeas
s
i
gne
dt
o
vas
e
sfini
s
he
dandt
r
ans
f
e
r
r
e
dt
ot
hefini
s
hi
ngde
par
t
me
ntf
ort
hemont
hofJ
ul
y?
A)$201,
600
B)$156,
900
C)$189,
280
D)$153,
600
Ans
we
r
:D
Expl
ana
t
i
on:Tungs
t
e
nc
ar
bi
dec
os
tpe
runi
t=[
(
720×280)/4200]=$48pe
runi
t
Cos
tofTungs
t
e
nc
ar
bi
det
ha
twi
l
lbeas
s
i
gne
dt
ovas
e
sfini
s
he
dandt
r
ans
f
e
r
r
e
dt
ot
hefini
s
hi
ng
de
par
t
me
nt=$48×3200uni
t
s=$153,
600
Di
ff:
3
Obj
e
c
t
i
ve
:3
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
13)Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
e
me
nt
si
st
r
ueofc
onve
r
s
i
onc
os
t
s
?
A)Es
t
i
ma
t
i
ngt
hede
gr
e
eofc
ompl
e
t
i
oni
sus
ual
l
ye
as
i
e
rf
ordi
r
e
c
tma
t
e
r
i
alc
os
t
st
hanf
orc
onve
r
s
i
onc
os
t
s
.
B)Thec
al
c
ul
a
t
i
onofe
qui
val
e
ntuni
t
si
sr
e
l
a
t
i
ve
l
ye
as
yf
ort
het
e
xt
i
l
ei
ndus
t
r
y
.
C)Thec
onve
r
s
i
onc
os
tne
e
de
df
orac
ompl
e
t
e
duni
tandt
hec
onve
r
s
i
onc
os
ti
napar
t
i
al
l
yc
ompl
e
t
e
duni
t
c
anbeme
as
ur
e
dac
c
ur
a
t
e
l
y
.
D)I
fc
onve
r
s
i
onc
os
t
sar
eadde
de
ve
nl
ydur
i
ngt
heas
s
e
mbl
ywec
anc
onc
l
udet
ha
tt
he
r
ear
emor
et
hanone
i
ndi
r
e
c
t
c
os
tc
a
t
e
gor
y
.
Ans
we
r
:A
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
14)Unde
r
e
s
t
i
ma
t
i
ngt
hede
gr
e
eofc
ompl
e
t
i
onofe
ndi
ngwor
ki
npr
oc
e
s
sl
e
adst
oi
nc
r
e
as
ei
nope
r
a
t
i
ng
i
nc
ome
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Ove
r
e
s
t
i
ma
t
i
ngt
hede
gr
e
eofc
ompl
e
t
i
onofe
ndi
ngwor
ki
npr
oc
e
s
sde
c
r
e
as
e
st
hec
os
t
s
as
s
i
gne
dt
ogoodst
r
ans
f
e
r
r
e
doutande
ve
nt
ual
l
yt
oc
os
tofgoodss
ol
dandi
nc
r
e
as
e
sope
r
a
t
i
ngi
nc
ome
.
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
14
Copyright © 2018 Pearson Education, Ltd.
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15)Thel
as
ts
t
e
pi
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
mi
st
oc
omput
ec
os
tpe
re
qui
val
e
ntuni
t
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thel
as
ts
t
e
pi
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
mi
st
oas
s
i
gnt
ot
alc
os
t
st
ouni
t
sc
ompl
e
t
e
dandt
o
uni
t
si
ne
ndi
ngwor
ki
npr
oc
e
s
s
.
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
16)Equi
val
e
ntuni
t
si
sade
r
i
ve
dme
as
ur
eofout
putc
al
c
ul
a
t
e
dbyc
onve
r
t
i
ngt
hequant
i
t
yofi
nput
si
nt
o
t
heamountofc
ompl
e
t
e
dout
putt
ha
tc
oul
dbepr
oduc
e
dwi
t
ht
ha
tquant
i
t
yofi
nput
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
17)Theac
c
ur
ac
yoft
hec
ompl
e
t
i
one
s
t
i
ma
t
eofc
onve
r
s
i
onc
os
t
sde
pe
ndsont
hec
ar
e
,s
ki
l
l
,ande
xpe
r
i
e
nc
e
oft
hee
s
t
i
ma
t
orandal
s
ot
hena
t
ur
eoft
hec
onve
r
s
i
onpr
oc
e
s
s
.
Ans
we
r
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ff:
2
Obj
e
c
t
i
ve
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yt
i
c
alt
hi
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ng
18)I
napr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
m,t
he
r
ei
sal
wa
ysas
e
par
a
t
eWor
k
i
nPr
oc
e
s
sac
c
ountf
ore
ac
hdi
ffe
r
e
nt
pr
oc
e
s
s
.orde
par
t
me
nti
nt
hepr
oc
e
s
s
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:3
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yt
i
c
alt
hi
nki
ng
19)Apr
oduc
t
i
onc
os
twor
ks
he
e
ti
sus
e
dt
os
ummar
i
z
et
ot
alc
os
t
st
oac
c
ountf
or
,c
omput
ec
os
tpe
r
e
qui
val
e
ntuni
t
,andas
s
i
gnt
ot
alc
os
t
st
ouni
t
sc
ompl
e
t
e
dandt
ouni
t
si
ne
ndi
ngwor
k
i
npr
oc
e
s
s
.
Ans
we
r
:TRUE
Expl
ana
t
i
on:Apr
oduc
t
i
onc
os
twor
ks
he
e
ti
sus
e
dt
os
ummar
i
zet
ot
alc
os
t
st
oac
c
ountf
or
,c
omput
ec
os
t
pe
re
qui
val
e
ntuni
t
,andas
s
i
gnt
ot
alc
os
t
st
ouni
t
sc
ompl
e
t
e
dandt
ouni
t
si
ne
ndi
ngwor
k
i
npr
oc
e
s
s
.
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ff:
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ve
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AACSB:Anal
yt
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ng
20)Whe
nc
al
c
ul
a
t
i
ngt
hee
qui
val
e
ntuni
t
s
,wes
houl
donl
yf
oc
usondol
l
aramount
sofi
nve
nt
or
y
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Whe
nc
al
c
ul
a
t
i
ngt
hee
qui
val
e
ntuni
t
s
,wes
houl
ddi
s
r
e
gar
ddol
l
aramount
sandf
oc
us
s
houl
dbeonquant
i
t
i
e
s
.
Di
ff:
2
Obj
e
c
t
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ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
15
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21)Theac
c
ount
i
nge
nt
r
yt
or
e
c
or
dt
hec
onve
r
s
i
onc
os
toft
heAs
s
e
mbl
yDe
par
t
me
nti
s
:
Wor
ki
nPr
oc
e
s
s
As
s
e
mbl
yDe
par
t
me
nt
Ac
c
ount
sPa
yabl
eCont
r
ol
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thec
or
r
e
c
tac
c
ount
i
nge
nt
r
yi
s
:
Wor
ki
nPr
oc
e
s
s
—As
s
e
mbl
y De
par
t
me
nt
Var
i
ousac
c
ount
ss
uc
hasWa
ge
sPa
yabl
eCont
r
olandAc
c
umul
a
t
e
dDe
pr
e
c
i
a
t
i
on
Di
ff:
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e
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t
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ve
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yt
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c
alt
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22)Bi
gBe
r
nar
dCor
por
a
t
i
onwasr
e
c
e
nt
l
yf
or
me
dt
opr
oduc
eas
e
mi
c
onduc
t
orc
hi
pt
ha
tf
or
msane
s
s
e
nt
i
al
par
toft
hepe
r
s
onalc
omput
e
rmanuf
ac
t
ur
e
dbyama
j
orc
or
por
a
t
i
on.Thedi
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
he
s
t
ar
toft
hepr
oduc
t
i
onpr
oc
e
s
swhi
l
ec
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
on
pr
oc
e
s
s
.J
unei
sBi
gBe
r
nar
d'
sfir
s
tmont
hofope
r
a
t
i
ons
,andt
he
r
e
f
or
e
,t
he
r
ewasnobe
gi
nni
ngi
nve
nt
or
y
.
Di
r
e
c
tma
t
e
r
i
al
sc
os
tf
ort
hemont
ht
ot
al
e
d$950,
000,whi
l
ec
onve
r
s
i
onc
os
t
se
qual
e
d$4,
625,
000.
Ac
c
ount
i
ngr
e
c
or
dsi
ndi
c
a
t
et
ha
t475,
000c
hi
pswe
r
es
t
ar
t
e
di
nJ
uneand425,
000c
hi
pswe
r
ec
ompl
e
t
e
d.
Endi
ngi
nve
nt
or
ywas50% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Re
qui
r
ed:
a
. Wha
ti
st
het
ot
almanuf
ac
t
ur
i
ngc
os
tpe
rc
hi
pf
orJ
une
?
b. Al
l
oc
a
t
et
het
ot
alc
os
t
sbe
t
we
e
nt
hec
ompl
e
t
e
dc
hi
psandt
hec
hi
psi
ne
ndi
ngi
nve
nt
or
y
.
Ans
we
r
:a
.
Di
r
ec
tMa
t
er
i
al
s
Conver
s
i
onCos
t
s
Tot
al
Cos
tt
oac
c
ountf
or
$950,
000
$4,
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000
$5,
575,
000
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vi
de
dbye
qui
v
.
uni
t
s
475,
000
450,
000
Cos
tpe
re
qui
val
e
nt
uni
t
s
$2.
00
$10.
28
$12.
28
Equi
val
e
ntuni
tf
orc
onve
r
s
i
onc
os
t
s=
425,
000c
ompl
e
t
e
d+(
50,
000×0.
5c
ompl
e
t
e
d)=
425,
000+25,
000=450,
000
b. Compl
e
t
e
duni
t
s=$12.
28×425,
000=
$5,
219,
000
Endi
ngwor
ki
npr
oc
e
s
s=Di
r
e
c
tma
t
e
r
i
al
s=50,
000×$2.
00
=
Conve
r
s
i
onc
os
t
s=25,
000×$10.
28=
Tot
ale
ndi
ngwor
ki
npr
oc
e
s
s
$100,
000
257,
000
$357,
000
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e
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t
i
ve
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AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
16
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23)TheEs
t
he
rVal
veCor
por
a
t
i
onwasr
e
c
e
nt
l
yf
or
me
dt
opr
oduc
eabr
as
sval
vet
ha
tf
or
msane
s
s
e
nt
i
al
par
tofac
ompr
e
s
s
ormanuf
ac
t
ur
e
dbyama
j
orc
or
por
a
t
i
on.Thedi
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hes
t
ar
tof
t
hepr
oduc
t
i
onpr
oc
e
s
swhi
l
ec
onve
r
s
i
onc
os
t
sar
ea
dde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
onpr
oc
e
s
s
.
Se
pt
e
mbe
ri
sPar
s
on'
sfir
s
tmont
hofope
r
a
t
i
ons
,andt
he
r
e
f
or
e
,t
he
r
ewasnobe
gi
nni
ngi
nve
nt
or
y
.Di
r
e
c
t
ma
t
e
r
i
al
sc
os
tf
ort
hemont
ht
ot
al
e
d$2,
800,
000,whi
l
ec
onve
r
s
i
onc
os
t
se
qual
e
d$3,
600,
000.Ac
c
ount
i
ng
r
e
c
or
dsi
ndi
c
a
t
et
ha
t1,
600,
000val
ve
swe
r
es
t
ar
t
e
di
nSe
pt
e
mbe
rand1,
400,
000val
ve
swe
r
ec
ompl
e
t
e
d.
Endi
ngi
nve
nt
or
ywas20% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Re
qui
r
ed:
a
. Wha
ti
st
het
ot
almanuf
ac
t
ur
i
ngc
os
tpe
rval
vef
orSe
pt
e
mbe
r
?
b. Al
l
oc
a
t
et
het
ot
alc
os
t
sbe
t
we
e
nt
hec
ompl
e
t
e
dva
l
ve
sandt
heval
ve
si
ne
ndi
ngi
nve
nt
or
y
.
Ans
we
r
:
a
.
Di
r
ec
tMa
t
er
i
al
s
Conver
s
i
onCos
t
s
Tot
al
Cos
tt
oac
c
ountf
or
$2,
800,
000
$3,
600,
000
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400,
000
Di
vi
de
dbye
qui
v
.
uni
t
s
1,
600,
000
1,
440,
000
Cos
tpe
re
qui
val
e
nt
uni
t
s
$1.
75
$2.
50
$4.
25
Equi
val
e
ntuni
tf
orc
onve
r
s
i
onc
os
t
s=
1,
400,
000c
ompl
e
t
e
d+(
200,
000×0.
2c
ompl
e
t
e
d)=
1,
400,
000+40,
000=1,
440,
000
b. Compl
e
t
e
duni
t
s=$4.
25×1,
400,
000=
$5,
950,
000
Endi
ngwor
ki
npr
oc
e
s
s=Di
r
e
c
tma
t
e
r
i
al
s=200,
000×$1.
75= $350,
000
Conve
r
s
i
onc
os
t
s=40,
000×$2.
50=
100,
000
Tot
ale
ndi
ngwor
ki
npr
oc
e
s
s
$450,
000
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ff:
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e
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t
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ve
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AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
17
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24)Sodi
usChe
mi
c
alI
nc
.pl
a
c
e
d220,
000l
i
t
e
r
sofdi
r
e
c
tma
t
e
r
i
al
si
nt
ot
hemi
xi
ngpr
oc
e
s
s
.Att
hee
ndoft
he
mont
h,5,
000l
i
t
e
r
swe
r
es
t
i
l
li
npr
oc
e
s
s
,30% c
onve
r
t
e
dast
ol
aborandf
a
c
t
or
yove
r
he
ad.Al
ldi
r
e
c
t
ma
t
e
r
i
al
sar
epl
ac
e
di
nmi
xi
nga
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
sandc
onve
r
s
i
onc
os
t
soc
c
ure
ve
nl
ydur
i
ng
t
hepr
oc
e
s
s
.Sodi
usus
e
swe
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Re
qui
r
ed:
a
. De
t
e
r
mi
net
hee
qui
val
e
ntuni
t
si
npr
oc
e
s
sf
ordi
r
e
c
tma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
,as
s
umi
ngt
he
r
e
wasnobe
gi
nni
ngi
nve
nt
or
y
.
b. De
t
e
r
mi
net
hee
qui
val
e
ntuni
t
si
npr
oc
e
s
sf
ordi
r
e
c
tma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
,as
s
umi
ngt
ha
t
12,
000l
i
t
e
r
sofc
he
mi
c
al
swe
r
e40% c
ompl
e
t
epr
i
ort
ot
headdi
t
i
onoft
he220,
000l
i
t
e
r
s
.
Ans
we
r
:
a
. Di
r
e
c
tma
t
e
r
i
al
s
:
Be
gi
nni
ngi
nve
nt
or
y
Uni
t
ss
t
ar
t
e
d
Equi
val
e
ntuni
t
s
0l
i
t
e
r
s
220,
000l
i
t
e
r
s
220,
000l
i
t
e
r
s
Conve
r
s
i
onc
os
t
s
:
Be
gi
nni
ngi
nve
nt
or
y
Uni
t
ss
t
ar
t
e
d
Toac
c
ountf
or
Uni
t
st
r
ans
f
e
r
r
e
dout
Endi
ngi
nve
nt
or
y
0l
i
t
e
r
s
220,
000l
i
t
e
r
s
220,
000l
i
t
e
r
s
215,
000l
i
t
e
r
s
5,
000l
i
t
e
r
s
Uni
t
st
r
ans
f
e
r
r
e
dout
Endi
ngi
nve
nt
or
y
,30% c
ompl
e
t
e
Equi
val
e
ntuni
t
s
b. Di
r
e
c
tma
t
e
r
i
al
s
:
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
215,
000+12,
000)
Endi
ngi
nve
nt
or
y
,100% c
ompl
e
t
e
Equi
val
e
ntuni
t
s
Conve
r
s
i
onc
os
t
s
:
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout
Endi
ngi
nve
nt
or
y
,30% c
ompl
e
t
e
Equi
val
e
ntuni
t
s
215,
000l
i
t
e
r
s
1,
500l
i
t
e
r
s
216,
500l
i
t
e
r
s
227,
000l
i
t
e
r
s
5,
000l
i
t
e
r
s
232,
000l
i
t
e
r
s
227,
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t
e
r
s
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500l
i
t
e
r
s
228,
500l
i
t
e
r
s
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25)Br
i
ghtCol
or
sCompanypl
ac
e
d315,
000gal
l
onsofdi
r
e
c
tma
t
e
r
i
al
si
nt
ot
hemi
xi
ngpr
oc
e
s
s
.Al
ldi
r
e
c
t
ma
t
e
r
i
al
sar
epl
ac
e
di
nmi
xi
nga
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
sandc
onve
r
s
i
onc
os
t
soc
c
ure
ve
nl
ydur
i
ng
t
hepr
oc
e
s
s
.Br
i
ghtCol
or
sus
e
swe
i
ght
e
da
ve
r
a
gec
os
t
i
ng.Thei
ni
t
i
alf
or
e
c
as
tf
ort
hee
ndoft
hemont
hwas
t
oha
ve75,
000gal
l
onss
t
i
l
li
npr
oc
e
s
s
,15% c
onve
r
t
e
dast
ol
aborandf
ac
t
or
yove
r
he
ad.
Re
qui
r
ed:
a
. De
t
e
r
mi
net
het
ot
ale
qui
val
e
ntuni
t
s(
i
npr
oc
e
s
sandt
r
ans
f
e
r
r
e
dout
)f
ordi
r
e
c
tma
t
e
r
i
al
sandf
or
c
onve
r
s
i
onc
os
t
s
,as
s
umi
ngt
he
r
ewasnobe
gi
nni
ngi
nve
nt
or
y
.
b. Wi
t
ht
hei
ns
t
al
l
a
t
i
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r
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a
. Di
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:
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ar
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ons
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e
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,15% c
ompl
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r
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:
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r
s
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:
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ff:
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or
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rofwoolc
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ot
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or
ma
t
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orMar
c
hi
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ows
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ar
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ompl
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t
s
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t
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Be
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onve
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on
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r
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e
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al
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ddur
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ngmont
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r
e
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ur
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ad
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onve
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t
e
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aborandove
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r
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t
e
r
i
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eadde
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gi
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e
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onve
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ur
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ve
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yt
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oughoutt
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pr
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ompl
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e
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Re
qui
r
ed:
Pr
e
par
eapr
oduc
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ks
he
e
tus
i
ngt
hewe
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ght
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ve
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nc
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udeanyne
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e
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s
ar
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uppor
t
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he
dul
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s
.
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we
r
:
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ON COSTWORKSHEET
Phys
i
c
alUni
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r
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er
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o
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ar
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ompl
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e
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ount
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ff:
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yt
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27)Li
s
tandde
s
c
r
i
bet
hefives
t
e
psi
npr
oc
e
s
sc
os
t
i
ng.
Ans
we
r
:St
e
p1i
nvol
ve
ss
ummar
i
zi
ngt
hephys
i
c
alflow oft
heuni
t
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put
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e
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ve
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de
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e
r
mi
ni
ngt
henumbe
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pute
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e
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e
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nt
e
r
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qui
val
e
ntuni
t
s
.Thi
sme
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e
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ni
nghow
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ompl
e
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euni
t
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e
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t
ht
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t
e
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i
me
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te
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t
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e
n
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i
me
.Thet
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r
ds
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e
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ve
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omput
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os
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re
qui
val
e
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e
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ni
nghow
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os
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ore
ac
hi
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e
mt
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r
i
od.I
nt
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our
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hs
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e
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o
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ummar
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ze
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t
hs
t
e
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ve
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s
i
gni
ngt
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os
t
st
ot
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ompl
e
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e
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t
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s
s
t
i
l
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e
mai
ni
ngi
nwor
ki
npr
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e
s
s
.
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
20
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28)Mar
vandVi
c
kiownandope
r
a
t
eave
ge
t
abl
ec
anni
ngpl
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nr
e
c
e
ntye
ar
s
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he
i
rbus
i
ne
s
shasgr
own
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r
e
me
ndous
l
yand,a
tanypoi
nti
nt
i
me
,t
he
yma
yha
ve30t
o35di
ffe
r
e
ntve
ge
t
abl
e
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i
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e
s
s
e
d.Al
s
o,
dur
i
ngt
hepe
aks
umme
rmont
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ear
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r
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andbus
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l
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ge
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abl
e
si
ns
omes
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e
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t
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ompany'
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e
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ount
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ma
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nt
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t
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ount
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uc
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e
d,Mar
vandVi
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e
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hemont
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a
t
i
ngc
os
t
s
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t
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he
ypr
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e
s
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ve
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a
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anne
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t
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he
mont
hl
ypr
oduc
t
i
onr
e
por
tfluc
t
ua
t
e
swi
l
dl
y
.
Re
qui
r
ed:
Expl
ai
nhow t
hepr
oduc
t
i
onr
e
por
tc
anfluc
t
ua
t
ewi
l
dl
yi
ft
he
ypr
oc
e
s
sac
ons
t
antamountofve
ge
t
abl
e
s
e
ac
hmont
h.
Ans
we
r
:I
tappe
ar
st
ha
tt
heac
c
ount
antma
ynotbeus
i
nge
qui
val
e
ntuni
t
sofpr
oduc
t
i
onbutheors
hei
s
onl
yi
nc
l
udi
ngc
ompl
e
t
e
duni
t
swhe
npr
e
par
i
ngt
hemont
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yr
e
por
t
s
.Par
t
i
c
ul
ar
l
ywi
t
hl
ar
ges
umme
r
i
nve
nt
or
i
e
s
,t
henumbe
randval
ueas
s
oc
i
a
t
e
dc
os
t
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t
he
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ngwor
ki
npr
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e
s
sc
oul
dc
aus
ewi
de
fluc
t
ua
t
i
onsbe
t
we
e
nmont
hsi
ft
hee
qui
val
e
ntuni
tc
onc
e
pti
si
gnor
e
d.Theac
c
ount
ants
houl
ds
t
ar
tus
i
ng
e
qui
val
e
ntuni
t
st
ode
t
e
r
mi
net
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os
t
st
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i
gnt
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ki
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e
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se
ac
h
mont
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ff:
2
Obj
e
c
t
i
ve
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AACSB:Anal
yt
i
c
alt
hi
nki
ng
21
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17.
4 Obj
e
c
t
i
ve17.
4
1)Thewe
i
ght
e
da
ve
r
a
gepr
oc
e
s
s
c
os
t
i
ngme
t
hodc
al
c
ul
a
t
e
st
hee
qui
val
e
ntuni
t
sby________.
A)c
ons
i
de
r
i
ngonl
yt
hewor
kdonedur
i
ngt
hec
ur
r
e
ntpe
r
i
od
B)t
heuni
t
ss
t
ar
t
e
ddur
i
ngt
hec
ur
r
e
ntpe
r
i
odmi
nust
heuni
t
si
ne
ndi
ngi
nve
nt
or
y
C)t
heuni
t
ss
t
ar
t
e
ddur
i
ngt
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ur
r
e
ntpe
r
i
odpl
ust
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t
si
ne
ndi
ngi
nve
nt
or
y
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hee
qui
val
e
ntuni
t
sc
ompl
e
t
e
ddur
i
ngt
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ur
r
e
ntpe
r
i
odpl
ust
hee
qui
val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
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y
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r
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ff:
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2)As
s
e
mbl
yde
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t
me
ntofZahr
aTe
c
hnol
ogi
e
shad20
0uni
t
saswor
ki
npr
oc
e
s
sa
tt
hebe
gi
nni
ngoft
he
mont
h.The
s
euni
t
swe
r
e45% c
ompl
e
t
e
.I
thas300uni
t
swhi
c
har
e25% c
ompl
e
t
ea
tt
hee
ndoft
hemont
h.
Dur
i
ngt
hemont
h,i
tc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d600uni
t
s
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r
e
c
tma
t
e
r
i
al
sar
eadde
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nni
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oduc
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i
on.Conve
r
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i
onc
os
t
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eal
l
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a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
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i
on.Zahr
aus
e
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ght
e
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ve
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ge
pr
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e
s
s
c
os
t
i
ngme
t
hod.Wha
ti
st
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rofe
qui
val
e
ntuni
t
sofwor
kdonedur
i
ngt
hemont
hwi
t
h
r
e
gar
dst
odi
r
e
c
tma
t
e
r
i
al
s
?
A)700uni
t
s
B)1100uni
t
s
C)900uni
t
s
D)600uni
t
s
Ans
we
r
:A
Expl
ana
t
i
on:Equi
val
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t
sf
ordi
r
e
c
tma
t
e
r
i
al=600uni
t
s+300uni
t
s–200uni
t
s=700uni
t
s
Di
ff:
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c
a
t
i
onofknowl
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3)As
s
e
mbl
yde
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me
ntofZahr
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c
hnol
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e
shad20
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t
saswor
ki
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oc
e
s
sa
tt
hebe
gi
nni
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mont
h.The
s
euni
t
swe
r
e45% c
ompl
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t
e
.I
thas300uni
t
swhi
c
har
e35% c
ompl
e
t
ea
tt
hee
ndoft
hemont
h.
Dur
i
ngt
hemont
h,i
tc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
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s
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r
e
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tma
t
e
r
i
al
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gi
nni
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on.Conve
r
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l
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t
e
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ve
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oughoutpr
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on.Zahr
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e
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e
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ge
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t
hod.Cal
c
ul
a
t
et
het
ot
ale
qui
val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
or
yf
oras
s
i
gnme
ntof
c
onve
r
s
i
onc
os
t
s
?
A)200uni
t
s
B)105uni
t
s
C)195uni
t
s
D)300uni
t
s
Ans
we
r
:B
Expl
ana
t
i
on:Equi
val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
or
y=300uni
t
s×35% =105uni
t
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
22
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4)As
s
e
mbl
yde
par
t
me
ntofZahr
aTe
c
hnol
ogi
e
shad10
0uni
t
saswor
ki
npr
oc
e
s
sa
tt
hebe
gi
nni
ngoft
he
mont
h.The
s
euni
t
swe
r
e45% c
ompl
e
t
e
.I
thas200uni
t
swhi
c
har
e20% c
ompl
e
t
ea
tt
hee
ndoft
hemont
h.
Dur
i
ngt
hemont
h,i
tc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d500uni
t
s
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngof
pr
oduc
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i
on.Conve
r
s
i
onc
os
t
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eal
l
oc
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t
e
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ve
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oughoutpr
oduc
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on.Zahr
aus
e
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i
ght
e
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ve
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pr
oc
e
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s
c
os
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i
ngme
t
hod.Wha
ti
st
het
ot
ale
qui
val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
or
yf
oras
s
i
gnme
ntofdi
r
e
c
t
ma
t
e
r
i
al
sc
os
t
?
A)100uni
t
s
B)40uni
t
s
C)160uni
t
s
D)200uni
t
s
Ans
we
r
:D
Expl
ana
t
i
on:Asdi
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngofpr
oduc
t
i
on,e
qui
val
e
ntuni
t
s=200uni
t
s
Di
ff:
2
Obj
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c
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i
ve
:4
AACSB:Appl
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a
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i
onofknowl
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dge
5)I
nt
hec
omput
a
t
i
onoft
hec
os
tpe
re
qui
val
e
ntuni
t
,t
hewe
i
ght
e
da
ve
r
a
geme
t
hodofpr
oc
e
s
sc
os
t
i
ng
c
ons
i
de
r
sal
lt
hec
os
t
s________.
A)e
nt
e
r
i
ngwor
ki
npr
oc
e
s
sf
r
om t
heuni
t
si
nbe
gi
nni
ngi
nve
nt
or
ypl
ust
hec
os
t
sf
ort
hewor
kc
ompl
e
t
e
d
dur
i
ngt
hec
ur
r
e
ntac
c
ount
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ngpe
r
i
od
B)t
ha
tha
vee
nt
e
r
e
dwor
ki
npr
oc
e
s
sf
r
om t
heuni
t
ss
t
ar
t
e
dort
r
ans
f
e
r
r
e
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ndur
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ur
r
e
ntac
c
ount
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ng
pe
r
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od
C)t
ha
tha
vee
nt
e
r
e
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ki
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oc
e
s
sdur
i
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ur
r
e
ntac
c
ount
i
ngpe
r
i
odf
r
om t
heuni
t
ss
t
ar
t
e
dor
t
r
ans
f
e
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r
e
di
nmi
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s
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i
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e
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t
he
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ngi
nve
nt
or
y
D)t
ha
tha
vee
nt
e
r
e
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ki
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oc
e
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i
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ur
r
e
ntac
c
ount
i
ngpe
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i
odf
r
om t
heuni
t
ss
t
ar
t
e
dor
t
r
ans
f
e
r
r
e
di
npl
ust
hec
os
t
sas
s
oc
i
a
t
e
dwi
t
he
ndi
ngi
nve
nt
or
y
Ans
we
r
:A
Di
ff:
3
Obj
e
c
t
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ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
6)Whi
c
hoft
hef
ol
l
owi
ngi
snott
r
ueoft
hewe
i
ght
e
da
ve
r
a
gepr
oc
e
s
s
c
os
t
i
ngme
t
hod?
A)t
heme
t
hodc
al
c
ul
a
t
e
st
hec
os
tpe
re
qui
val
e
ntuni
tofal
lwor
kdonet
oda
t
er
e
gar
dl
e
s
soft
heac
c
ount
i
ng
pe
r
i
odi
nwhi
c
ht
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kwasdone
B)t
hec
os
t
si
nwor
ki
npr
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e
s
s(
be
gi
nni
ngwor
ki
npr
oc
e
s
s
)whe
nt
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r
i
ods
t
ar
t
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enotc
ons
i
de
r
e
d
whe
nc
al
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ul
a
t
i
ngt
hewe
i
ght
e
da
ve
r
a
gec
os
tpe
re
qui
val
e
ntuni
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C)t
hewe
i
ght
e
da
ve
r
a
gec
os
ti
st
het
ot
alofal
lc
os
t
se
nt
e
r
i
ngt
heWor
ki
nPr
oc
e
s
sac
c
ountdi
vi
de
dbyt
he
t
ot
ale
qui
val
e
ntuni
t
si
ne
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y
D)t
hec
os
t
st
oac
c
ountf
orar
ee
qualt
ot
hebe
gi
nni
ngwor
ki
npr
oc
e
s
spl
ust
hec
os
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sadde
dt
owor
ki
n
pr
oc
e
s
sdur
i
ngt
hes
amepe
r
i
od
Ans
we
r
:B
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
23
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7)Unde
rt
hewe
i
ght
e
da
ve
r
a
geme
t
hod,how woul
dyouc
al
c
ul
a
t
et
hec
os
tpe
re
qui
val
e
ntuni
t
swi
t
h
r
e
gar
dst
oc
onve
r
s
i
onc
os
t
s
?
A)c
onve
r
s
i
onc
os
t
sf
orwor
kdonei
nt
hec
ur
r
e
ntpe
r
i
od/uni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
douti
nt
he
c
ur
r
e
ntpe
r
i
od
B)(
t
ot
alc
onve
r
s
i
onc
os
t
si
nbe
gi
nni
ngwor
ki
npr
oc
e
s
s
)
/(
uni
t
sc
ompl
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t
e
dandt
r
ans
f
e
r
r
e
doutdur
i
ngt
he
pe
r
i
od+e
qui
val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
or
y)
C)(
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ot
alc
onve
r
s
i
onc
os
t
si
nbe
gi
nni
ngwor
ki
npr
oc
e
s
s+c
onve
r
s
i
onc
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tf
orwor
kdonei
nt
hec
ur
r
e
nt
pe
r
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od)
/(
uni
t
sc
ompl
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e
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ans
f
e
r
r
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hepe
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od+e
qui
val
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t
si
ne
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ngi
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D)(
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ot
aldi
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c
tl
aborc
os
t
si
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ki
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oc
e
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onve
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orwor
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ur
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nt
pe
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uni
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sc
ompl
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ans
f
e
r
r
e
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hepe
r
i
od+e
qui
val
e
ntuni
t
si
ne
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ngi
nve
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or
y)
Ans
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r
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Di
ff:
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yt
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alt
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nki
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8)Ti
me
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pe
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ac
t
ur
e
sc
l
oc
ksonahi
ghl
yaut
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das
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e
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yl
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os
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ys
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os
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e
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eal
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oc
a
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ve
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yt
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oughoutpr
oduc
t
i
on.Ti
me
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e
pe
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swe
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ght
e
da
ve
r
a
gec
os
t
i
ng.
Da
t
af
o
rt
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s
e
mb
l
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pa
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t
me
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o
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une2017a
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e
:
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ki
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Di
r
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c
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t
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r
i
al
s(
100% c
ompl
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)
Conve
r
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i
onc
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s(
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ompl
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Uni
t
ss
t
ar
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e
ddur
i
ngJ
une
Wor
ki
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Co
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t
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o
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une2017:
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,be
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y:
Di
r
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c
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t
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r
i
al
s
Conve
r
s
i
onc
os
t
s
Di
r
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c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngJ
une
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngJ
une
370uni
t
s
970uni
t
s
250uni
t
s
$90,
000
$137,
000
$602,
500
$401,
000
Wha
tar
et
hee
qui
val
e
ntuni
t
sf
ordi
r
e
c
tma
t
e
r
i
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sandc
onve
r
s
i
onc
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s
,r
e
s
pe
c
t
i
ve
l
y
,f
orJ
une
?(
Roundfinal
ans
we
r
st
ot
hene
ar
e
s
tuni
t
.
)
A)1340uni
t
s
;1050uni
t
s
B)1340uni
t
s
;1290uni
t
s
C)1220uni
t
s
;1220uni
t
s
D)1248uni
t
s
;1120uni
t
s
24
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Ans
we
r
:B
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
sConve
r
s
i
onc
os
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
370+970-250)
1090.
0
1090.
0
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
250.
0
200.
0
Tot
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qui
val
e
ntuni
t
s
1340
1290
Di
ff:
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Obj
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AACSB:Appl
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c
a
t
i
onofknowl
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dge
9)Ti
me
ke
e
pe
rI
nc
.manuf
ac
t
ur
e
sc
l
oc
ksonahi
ghl
yaut
oma
t
e
das
s
e
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yl
i
ne
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sc
os
t
i
ngs
ys
t
e
m us
e
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os
tc
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gor
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s
,di
r
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tma
t
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al
sandc
onve
r
s
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onc
os
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s
.Eac
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oduc
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tpas
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hr
ought
heAs
s
e
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y
De
par
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me
ntandt
heTe
s
t
i
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par
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me
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r
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tma
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r
i
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sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oduc
t
i
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s
s
.Conve
r
s
i
onc
os
t
sar
eal
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oc
a
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ve
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yt
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oughoutpr
oduc
t
i
on.Ti
me
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e
pe
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e
swe
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Da
t
af
o
rt
heAs
s
e
mb
l
yDe
pa
r
t
me
ntf
o
rJ
une2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Di
r
e
c
tma
t
e
r
i
al
s(
100% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
50% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngJ
une
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Di
r
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c
tma
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e
r
i
al
s(
100% c
ompl
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e
)
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r
s
i
onc
os
t
s(
70% c
ompl
e
t
e
)
Co
s
t
sf
o
rJ
une2017:
Wor
ki
npr
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e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngJ
une
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngJ
une
370uni
t
s
1030uni
t
s
160uni
t
s
$91,
500
$138,
000
$602,
000
$404,
000
Wha
ti
st
het
ot
alamountde
bi
t
e
dt
ot
heWor
k
i
nPr
oc
e
s
sac
c
ountdur
i
ngt
hemont
hofJ
une
?
A)$229,
500
B)$1,
006,
000
C)$1,
144,
000
D)$1,
235,
500
Ans
we
r
:B
Expl
ana
t
i
on:Thet
ot
alamountde
bi
t
e
dt
ot
heWor
k
i
nPr
oc
e
s
sac
c
ountdur
i
ngt
hemont
hofJ
une=
$602,
000+$404,
000=$1,
006,
000
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
25
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10)Ti
me
ke
e
pe
rI
nc
.manuf
ac
t
ur
e
sc
l
oc
ksonahi
ghl
yaut
oma
t
e
das
s
e
mbl
yl
i
ne
.I
t
sc
os
t
i
ngs
ys
t
e
m us
e
st
wo
c
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.Eac
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oughoutpr
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:
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gi
nni
ngi
nve
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Di
r
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onc
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60% c
ompl
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t
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i
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npr
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,e
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100% c
ompl
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onc
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75% c
ompl
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s
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sf
o
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ki
npr
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,be
gi
nni
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sadde
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Conve
r
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i
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sadde
ddur
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$94,
000
$140,
000
$602,
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$402,
500
Wha
ti
st
hedi
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tma
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r
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qui
val
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ntuni
tdur
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?
A)$679.
51
B)$519.
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C)$504.
71
D)$409.
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Ans
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:C
Expl
ana
t
i
on:
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r
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s Conve
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1380.
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alc
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tofdi
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s=$94,
000+$602,
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qui
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ntuni
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onofknowl
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Copyright © 2018 Pearson Education, Ltd.
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lOMoARcPSD|6851183
11)Ti
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pe
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.manuf
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o
rJ
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,be
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sadde
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Conve
r
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sadde
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s
$92,
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000
$403,
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ti
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onve
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tpe
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qui
val
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ntuni
ti
nJ
une
?
A)$482.
99
B)$659.
27
C)$387.
14
D)$354.
51
Ans
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:C
Expl
ana
t
i
on:
Di
r
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c
tma
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r
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sConve
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s
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onc
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r
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390+1040-200)
1230
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170.
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1430.
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1400.
0
Thet
ot
alc
onve
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542,
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c
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onofknowl
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27
Copyright © 2018 Pearson Education, Ltd.
Downloaded by YAHIA ADEL (yahiaadels.x1000@gmail.com)
lOMoARcPSD|6851183
12)Ti
me
ke
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pe
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ac
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r
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Conve
r
s
i
onc
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s
Di
r
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tma
t
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sadde
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Conve
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s
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onc
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t
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s
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s
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s
$94,
000
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500
$602,
500
$402,
000
Wha
tamountofdi
r
e
c
tma
t
e
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i
al
sc
os
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si
sas
s
i
gne
dt
ot
hee
ndi
ngWor
k
i
nPr
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sac
c
ountf
orJ
une
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nt
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ar
yc
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ul
a
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i
onst
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hene
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s
twhol
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l
ar
.
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A)$108,
000
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D)$55,
779
Ans
we
r
:A
Expl
ana
t
i
on:
Di
r
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c
tma
t
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r
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sConve
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s
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onc
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r
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1090
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150.
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1290.
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1240.
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r
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alc
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tpe
re
qui
val
e
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t=[
(
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5
00+$94,
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val
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si
ne
ndi
ngi
nve
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or
y=200uni
t
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r
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ount=$540×200=$108,
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c
a
t
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onofknowl
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28
Copyright © 2018 Pearson Education, Ltd.
Downloaded by YAHIA ADEL (yahiaadels.x1000@gmail.com)
lOMoARcPSD|6851183
13)Ti
me
ke
e
pe
rI
nc
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ac
t
ur
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l
oc
ksonahi
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st
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r
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i
al
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onc
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s
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r
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sadde
ddur
i
ngJ
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r
s
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onc
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t
sadde
ddur
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310uni
t
s
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s
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t
s
$92,
000
$139,
000
$601,
500
$404,
000
Wha
tamountofc
onve
r
s
i
onc
os
t
si
sas
s
i
gne
dt
ot
hee
ndi
ngWor
k
i
nPr
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sac
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ountf
orJ
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i
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ul
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hene
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A)$81,
588.
24
B)$46,
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60
C)$289.
71
D)$404,
000.
00
Ans
we
r
:B
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
s Conve
r
s
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onc
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Compl
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r
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310+1040-160)
1190
1190
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ki
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s
,e
ndi
ng
160
112.
0
Tot
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qui
val
e
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t
s
1350.
0
1302.
0
Conve
r
s
i
onc
os
tpe
re
qui
val
e
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t=$543,
000/1302.
0=$417.
05
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val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
or
y=160×70% =112.
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qui
val
e
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r
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onc
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s
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gne
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oe
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ount=112.
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ff:
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t
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ve
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AACSB:Appl
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c
a
t
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onofknowl
e
dge
29
Copyright © 2018 Pearson Education, Ltd.
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lOMoARcPSD|6851183
14)Shi
ffonEl
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t
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e
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r
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t
ma
t
e
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al
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onve
r
s
i
onc
os
t
s
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hpr
oduc
tmus
tpas
st
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ought
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s
e
mbl
yDe
par
t
me
nt
,t
he
Pr
ogr
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me
nt
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r
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s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.Shi
ffonEl
e
c
t
r
oni
c
sus
e
s
we
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Thef
ol
l
owi
ngi
nf
or
ma
t
i
oni
sa
vai
l
abl
ef
ort
hemont
hofMar
c
h2017f
ort
heAs
s
e
mbl
yde
par
t
me
nt
.
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Conve
r
s
i
onc
os
t
s(
40% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngMar
c
h
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Conve
r
s
i
onc
os
t
s(
50% c
ompl
e
t
e
)
340uni
t
s
890uni
t
s
100uni
t
s
Thec
os
tde
t
ai
l
sf
ort
hemont
hofMa
r
c
har
easf
ol
l
ows
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
$346,
000
Conve
r
s
i
onc
os
t
s
$366,
000
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngMar
c
h
$703,
500
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngMa
r
c
h
$1,
128,
500
Wha
tar
et
hee
qui
val
e
ntuni
t
sf
ordi
r
e
c
tma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
,r
e
s
pe
c
t
i
ve
l
y
,f
orMar
c
h?
A)1230uni
t
s
;1230uni
t
s
B)1180uni
t
s
;1230uni
t
s
C)1230uni
t
s
;1180uni
t
s
D)1130uni
t
s
;1180uni
t
s
Ans
we
r
:C
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
s Conve
r
s
i
onc
os
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
340+890-100)
1130
1130
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
100
50
Tot
ale
qui
val
e
ntuni
t
s
1230
1180
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
30
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15)Shi
ffonEl
e
c
t
r
oni
c
smanuf
ac
t
ur
e
smus
i
cpl
a
ye
r
.I
t
sc
os
t
i
ngs
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
t
ma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
heAs
s
e
mbl
yDe
par
t
me
nt
,t
he
Pr
ogr
ammi
ngde
par
t
me
nt
,andt
heTe
s
t
i
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.Shi
ffonEl
e
c
t
r
oni
c
sus
e
s
we
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Thef
ol
l
owi
ngi
nf
or
ma
t
i
oni
sa
vai
l
abl
ef
ort
hemont
hofMar
c
h2017f
ort
heAs
s
e
mbl
yde
par
t
me
nt
.
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Conve
r
s
i
onc
os
t
s(
40% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngMar
c
h
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Conve
r
s
i
onc
os
t
s(
60% c
ompl
e
t
e
)
330uni
t
s
810uni
t
s
120uni
t
s
Thec
os
tde
t
ai
l
sf
ort
hemont
hofMa
r
c
har
easf
ol
l
ows
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
$346,
500
Conve
r
s
i
onc
os
t
s
$363,
000
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngMar
c
h
$707,
000
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngMa
r
c
h
$1,
124,
000
Wha
ti
st
het
ot
alamountde
bi
t
e
dt
ot
heWor
k
i
nPr
oc
e
s
sac
c
ountdur
i
ngt
hemont
hofMar
c
h?
A)$2,
540,
500
B)$2,
194,
000
C)$1,
831,
000
D)$707,
000
Ans
we
r
:C
Expl
ana
t
i
on:Thet
ot
alamountde
bi
t
e
dt
ot
heWor
k
i
nPr
oc
e
s
sac
c
ount=$707,
000+$1,
124,
000=
$1,
831,
000
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
31
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16)Shi
ffonEl
e
c
t
r
oni
c
smanuf
ac
t
ur
e
smus
i
cpl
a
ye
r
.I
t
sc
os
t
i
ngs
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
t
ma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
heAs
s
e
mbl
yDe
par
t
me
nt
,t
he
Pr
ogr
ammi
ngde
par
t
me
nt
,andt
heTe
s
t
i
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.Shi
ffonEl
e
c
t
r
oni
c
sus
e
s
we
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Thef
ol
l
owi
ngi
nf
or
ma
t
i
oni
sa
vai
l
abl
ef
ort
hemont
hofMar
c
h2017f
ort
heAs
s
e
mbl
yde
par
t
me
nt
.
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Conve
r
s
i
onc
os
t
s(
30% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngMar
c
h
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Conve
r
s
i
onc
os
t
s(
65% c
ompl
e
t
e
)
390uni
t
s
840uni
t
s
180uni
t
s
Thec
os
tde
t
ai
l
sf
ort
hemont
hofMa
r
c
har
easf
ol
l
ows
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
$346,
000
Conve
r
s
i
onc
os
t
s
$368,
500
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngMar
c
h
$707,
500
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngMa
r
c
h
$1,
124,
000
Wha
ti
st
hedi
r
e
c
tma
t
e
r
i
al
sc
os
tpe
re
qui
val
e
ntuni
tdur
i
ngMa
r
c
h?(
r
oundt
ot
hene
ar
e
s
tdol
l
ar
)
A)$903
B)$857
C)$575
D)$281
Ans
we
r
:B
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
s Conve
r
s
i
onc
os
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
390+840-180)
1050
1050
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
180
117
Tot
ale
qui
val
e
ntuni
t
s
1230
1167
Tot
alc
os
tofdi
r
e
c
tma
t
e
r
i
al
s=$346,
000+$707,
50
0=$1,
053,
500
Di
r
e
c
tma
t
e
r
i
alc
os
tpe
re
qui
val
e
ntuni
t=$1,
053,
5
00/1230uni
t
s=$857
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
32
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17)Shi
ffonEl
e
c
t
r
oni
c
smanuf
ac
t
ur
e
smus
i
cpl
a
ye
r
.I
t
sc
os
t
i
ngs
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
t
ma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
heAs
s
e
mbl
yDe
par
t
me
nt
,t
he
Pr
ogr
ammi
ngde
par
t
me
nt
,andt
heTe
s
t
i
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.Shi
ffonEl
e
c
t
r
oni
c
sus
e
s
we
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Thef
ol
l
owi
ngi
nf
or
ma
t
i
oni
sa
vai
l
abl
ef
ort
hemont
hofMar
c
h2017f
ort
heAs
s
e
mbl
yde
par
t
me
nt
.
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Conve
r
s
i
onc
os
t
s(
40% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngMar
c
h
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Conve
r
s
i
onc
os
t
s(
55% c
ompl
e
t
e
)
350uni
t
s
850uni
t
s
160uni
t
s
Thec
os
tde
t
ai
l
sf
ort
hemont
hofMa
r
c
har
easf
ol
l
ows
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
$349,
000
Conve
r
s
i
onc
os
t
s
$362,
000
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngMar
c
h
$705,
500
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngMa
r
c
h
$1,
129,
000
Wha
ti
st
hec
onve
r
s
i
onc
os
tpe
re
qui
val
e
ntuni
ti
nMa
r
c
h?(
Roundt
ot
hene
ar
e
s
tc
e
nt
)
A)$940.
83
B)$1321.
81
C)$1310.
28
D)$1000.
89
Ans
we
r
:B
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
s Conve
r
s
i
onc
os
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
350+850-160)
1040
1040
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
160
88
Tot
ale
qui
val
e
ntuni
t
s
1200
1128
Tot
alc
onve
r
s
i
onc
os
t=362,
000+$1,
129,
000=$1,
491,
000
Conve
r
s
i
onc
os
tpe
re
qui
val
e
ntuni
ti
nJ
une=$1,
491,
000/1128=1321.
81
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
33
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18)Shi
ffonEl
e
c
t
r
oni
c
smanuf
ac
t
ur
e
smus
i
cpl
a
ye
r
.I
t
sc
os
t
i
ngs
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
t
ma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
heAs
s
e
mbl
yDe
par
t
me
nt
,t
he
Pr
ogr
ammi
ngde
par
t
me
nt
,andt
heTe
s
t
i
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.Shi
ffonEl
e
c
t
r
oni
c
sus
e
s
we
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Thef
ol
l
owi
ngi
nf
or
ma
t
i
oni
sa
vai
l
abl
ef
ort
hemont
hofMar
c
h2017f
ort
heAs
s
e
mbl
yde
par
t
me
nt
.
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Conve
r
s
i
onc
os
t
s(
30% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngMar
c
h
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Conve
r
s
i
onc
os
t
s(
55% c
ompl
e
t
e
)
320uni
t
s
840uni
t
s
160uni
t
s
Thec
os
tde
t
ai
l
sf
ort
hemont
hofMa
r
c
har
easf
ol
l
ows
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
$347,
500
Conve
r
s
i
onc
os
t
s
$364,
000
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngMar
c
h
$700,
500
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngMa
r
c
h
$1,
124,
000
Wha
tamountofdi
r
e
c
tma
t
e
r
i
al
sc
os
t
si
sas
s
i
gne
dt
ot
hee
ndi
ngWor
k
i
nPr
oc
e
s
sac
c
ountf
orMa
r
c
h?
(
Roundi
nt
e
r
me
di
ar
yc
al
c
ul
a
t
i
onst
ot
hene
ar
e
s
twhol
edol
l
ar
.
)
A)$47,
931
B)$96,
621
C)$104,
632
D)$144,
480
Ans
we
r
:D
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
s Conve
r
s
i
onc
os
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
320+840-160)
1000
1000
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
160
88
Tot
ale
qui
val
e
ntuni
t
s
1160
1088
Di
r
e
c
tma
t
e
r
i
alc
os
tpe
re
qui
val
e
ntuni
t=$1,
048,
0
00/1160=$903
Di
r
e
c
tma
t
e
r
i
al
sc
os
tt
obeas
s
i
gne
dt
oe
ndi
ngWor
k
i
nPr
oc
e
s
sac
c
ount=160uni
t
s×$903=$144,
480
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
34
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19)Shi
ffonEl
e
c
t
r
oni
c
smanuf
ac
t
ur
e
smus
i
cpl
a
ye
r
.I
t
sc
os
t
i
ngs
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
t
ma
t
e
r
i
al
sandc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
heAs
s
e
mbl
yDe
par
t
me
nt
,t
he
Pr
ogr
ammi
ngde
par
t
me
nt
,andt
heTe
s
t
i
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.Shi
ffonEl
e
c
t
r
oni
c
sus
e
s
we
i
ght
e
da
ve
r
a
gec
os
t
i
ng.
Thef
ol
l
owi
ngi
nf
or
ma
t
i
oni
sa
vai
l
abl
ef
ort
hemont
hofMar
c
h2017f
ort
heAs
s
e
mbl
yde
par
t
me
nt
.
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Conve
r
s
i
onc
os
t
s(
25% c
ompl
e
t
e
)
Uni
t
ss
t
ar
t
e
ddur
i
ngMar
c
h
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Conve
r
s
i
onc
os
t
s(
60% c
ompl
e
t
e
)
340uni
t
s
860uni
t
s
140uni
t
s
Thec
os
tde
t
ai
l
sf
ort
hemont
hofMa
r
c
har
easf
ol
l
ows
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
$349,
000
Conve
r
s
i
onc
os
t
s
$360,
000
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
sadde
ddur
i
ngMar
c
h
$703,
500
Conve
r
s
i
onc
os
t
sadde
ddur
i
ngMa
r
c
h
$1,
130,
000
Wha
tamountofc
onve
r
s
i
onc
os
t
si
sas
s
i
gne
dt
ot
hee
ndi
ngWor
k
i
nPr
oc
e
s
sac
c
ountf
orMar
c
h?
(
Roundi
nt
e
r
me
di
ar
ydol
l
aramount
st
ot
hene
ar
e
s
tc
e
ntanduni
tamount
st
ot
hene
ar
e
s
twhol
euni
t
.
)
A)$182,
343
B)$122,
792
C)$109,
406
D)$270,
629
Ans
we
r
:C
Expl
ana
t
i
on:
Di
r
e
c
tma
t
e
r
i
al
s Conve
r
s
i
onc
os
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
340+860-140)
1060
1060
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
140
84
Tot
ale
qui
val
e
ntuni
t
s
1200
1144
Conve
r
s
i
onc
os
tpe
re
qui
val
e
ntuni
t=$1,
490,
000/1144=$1302.
45
Endi
ngi
nve
nt
or
y=140×60% =84uni
t
s
Conve
r
s
i
onc
os
tt
obeas
s
i
gne
dt
oe
ndi
ngWor
k
i
nPr
oc
e
s
sac
c
ount=84uni
t
s×$1302.
45=$109,
406
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
35
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20)TheS
wi
ve
lChai
rCompanymanuf
ac
t
ur
e
r
sas
t
anda
r
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof147,
000c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d180,
000c
hai
r
s
andt
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h21,
000c
hai
r
si
n
e
ndi
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
e
.We
i
ght
e
da
ve
r
a
gec
os
t
i
ngi
sus
e
dbyS
wi
ve
l
.How manyc
hai
r
swe
r
ei
ni
nve
nt
or
ya
tt
hebe
gi
nni
ngoft
hemont
h?
Conve
r
s
i
onc
os
t
sar
ei
nc
ur
r
e
duni
f
or
ml
yove
rt
hepr
oduc
t
i
onc
yc
l
e
.
A)42,
000c
hai
r
s
B)21,
000c
hai
r
s
C)39,
900c
hai
r
s
D)54,
000c
hai
r
s
Ans
we
r
:D
Expl
ana
t
i
on:Be
gi
nni
ngi
nve
nt
or
y=21,
000c
hai
r
s(
e
ndi
ngi
nve
nt
or
y)+180,
000c
hai
r
s(
fini
s
he
dand
t
r
ans
f
e
r
r
e
ddur
i
ngt
hemont
h)–147,
000c
hai
r
s(
s
t
ar
t
e
dpr
oduc
t
i
ondur
i
ngt
hemont
h)=54,
000c
hai
r
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
21)TheS
wi
ve
lChai
rCompanymanuf
ac
t
ur
e
r
sas
t
anda
r
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof145,
000c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d184,
000c
hai
r
s
andt
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h19,
000c
hai
r
si
n
e
ndi
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
e
.We
i
ght
e
da
ve
r
a
gec
os
t
i
ngi
sus
e
dbyS
wi
ve
l
.Wha
twe
r
et
hee
qui
val
e
ntuni
t
sf
orma
t
e
r
i
al
sf
orFe
br
uar
y?
A)203,
000c
hai
r
s
B)184,
000c
hai
r
s
C)164,
000c
hai
r
s
D)191,
250c
hai
r
s
Ans
we
r
:A
Expl
ana
t
i
on:Equi
val
e
ntuni
t
sf
orma
t
e
r
i
al
s=19,
000uni
t
s(
e
ndi
nguni
t
s
)+184,
000uni
t
s(
c
ompl
e
t
e
dand
t
r
ans
f
e
r
r
e
d)=203,
000uni
t
s
.
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
36
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22)TheS
wi
ve
lChai
rCompanymanuf
ac
t
ur
e
r
sas
t
anda
r
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof155,
000c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d185,
000c
hai
r
s
andt
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h18,
000c
hai
r
si
n
e
ndi
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
e
.We
i
ght
e
da
ve
r
a
gec
os
t
i
ngi
sus
e
dbyS
wi
ve
l
.Wha
twe
r
et
hee
qui
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
sf
orFe
br
uar
yi
ft
he
be
gi
nni
ngi
nve
nt
or
ywas70% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
sandt
hee
ndi
ngi
nve
nt
or
ywas45% c
ompl
e
t
e
ast
oc
onve
r
s
i
onc
os
t
s
?
A)193,
100
B)163,
100
C)185,
000
D)171,
200
Ans
we
r
:A
Expl
ana
t
i
on:Equi
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
sf
orFe
br
uar
y=185,
000uni
t
s+(
18,
000x45%)
e
qui
val
e
ntuni
t
s=193,
100uni
t
s
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
23)TheS
wi
ve
lChai
rCompanymanuf
ac
t
ur
e
r
sas
t
anda
r
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof145,
000c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d183,
000c
hai
r
s
andt
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h24,
000c
hai
r
si
n
e
ndi
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
e
.We
i
ght
e
da
ve
r
a
gec
os
t
i
ngi
sus
e
dbyS
wi
ve
l
.Oft
he145,
000uni
t
sS
wi
ve
ls
t
ar
t
e
ddur
i
ngFe
br
uar
y
,how manywe
r
e
fini
s
he
ddur
i
ngt
hemont
h?
A)183,
500
B)218,
200
C)121,
000
D)217,
000
Ans
we
r
:C
Expl
ana
t
i
on:Numbe
rofuni
t
ss
t
ar
t
e
dandfini
s
he
ddur
i
ngt
hemont
h=145,
000uni
t
s–24,
000uni
t
s=
121,
000uni
t
s
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
37
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24)We
i
ght
ySt
e
e
lpr
oc
e
s
s
e
sas
i
ngl
et
ypeofs
t
e
e
l
.Fort
hec
ur
r
e
ntpe
r
i
odt
hef
ol
l
owi
ngi
nf
or
ma
t
i
oni
s
gi
ve
n:
Uni
t
s Ma
t
er
i
alCos
t
sConve
r
s
i
onCos
t
s
Be
gi
nni
ngI
nve
nt
or
y
3100 $4800
$5800
St
ar
t
e
dDur
i
ngt
heCur
r
e
ntPe
r
i
od 20,
400 32,
300
78,
700
Endi
ngI
nve
nt
or
y
3400
Al
lma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oduc
t
i
onpr
oc
e
s
s
.Thebe
gi
nni
ngi
nve
nt
or
ywas50%
c
ompl
e
t
east
oc
onve
r
s
i
on,whi
l
et
hee
ndi
ngi
nve
nt
or
ywas25% c
ompl
e
t
e
df
orc
onve
r
s
i
onpur
pos
e
s
.
We
i
ght
yus
e
st
hewe
i
ght
e
da
ve
r
a
gec
os
t
i
ngme
t
hod.
Wha
ti
st
het
ot
alc
os
tas
s
i
gne
dt
ot
heuni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
dt
hi
spe
r
i
od?(
Roundi
nt
e
r
me
di
ar
y
dol
l
aramount
st
ot
hene
ar
e
s
tc
e
ntandt
ot
alc
os
t
st
ot
hene
ar
e
s
twhol
edol
l
ar
.
)
A)$91,
200
B)$115,
050
C)$112,
761
D)$121,
600
Ans
we
r
:C
Expl
ana
t
i
on:EU(
ma
t
e
r
i
al
s
)=20,
100+(
3400×100%)=23,
500.
(
$4800+$32,
300)/23,
500=$1.
58pe
runi
tf
orma
t
e
r
i
al
EU(
c
onve
r
s
i
on)=20,
100+(
3400×25%)=20,
950.
(
$5800+$78,
700)/20,
950=$4.
03pe
runi
tf
orc
onve
r
s
i
on.
Tot
alc
os
tpe
runi
t=$1.
58+$4.
03=$5.
61
Cos
toft
r
ans
f
e
r
r
e
duni
t
s=20,
100×$5.
61=$112,
761
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
25)Adi
s
t
i
nc
tf
e
a
t
ur
eoft
heFI
FO pr
oc
e
s
s
c
os
t
i
ngme
t
hodi
st
ha
tt
he________.
A)wor
kdoneonbe
gi
nni
ngi
nve
nt
or
ybe
f
or
et
hec
ur
r
e
ntpe
r
i
odi
sbl
e
nde
dwi
t
ht
hewor
kdonedur
i
ngt
he
c
ur
r
e
ntpe
r
i
odi
nt
hec
al
c
ul
a
t
i
onofe
qui
val
e
ntuni
t
s
B)wor
kdoneonbe
gi
nni
ngi
nve
nt
or
ybe
f
or
et
hec
ur
r
e
ntpe
r
i
odi
ske
pts
e
par
a
t
ef
r
om t
hewor
kdone
dur
i
ngt
hec
ur
r
e
ntpe
r
i
odi
nt
hec
al
c
ul
a
t
i
onofe
qui
val
e
ntuni
t
s
C)wor
kdoneone
ndi
ngi
nve
nt
or
yi
ske
pts
e
par
a
t
ef
r
om t
hewor
kdonedur
i
ngt
hec
ur
r
e
ntpe
r
i
odi
nt
he
c
al
c
ul
a
t
i
onofe
qui
val
e
ntuni
t
sandi
sus
ual
l
ynoti
nc
l
ude
di
nt
hec
al
c
ul
a
t
i
on
D)FI
FO pr
oc
e
s
s
c
os
t
i
ngme
t
hodi
sonl
ymi
ni
mal
l
ydi
ffe
r
e
ntf
r
om t
hewe
i
ght
e
da
ve
r
a
gepr
oc
e
s
s
c
os
t
i
ng
me
t
hod
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
38
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26)Whi
c
hoft
hef
ol
l
owi
ngs
t
e
psar
epar
toft
hefir
s
t
i
n,fir
s
t
out(
FI
FO)pr
oc
e
s
s
c
os
t
i
ngme
t
hod?
A)as
s
i
gnme
ntofc
os
t
soft
hec
ur
r
e
ntpe
r
i
od'
se
qui
val
e
ntuni
t
st
ot
hefir
s
tuni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d
outoft
hepr
oc
e
s
s
B)as
s
ume
saspar
tofi
t
sfir
s
ts
t
e
pt
ha
tt
hemos
tr
e
c
e
nt
l
ywor
ke
donuni
t
sar
ec
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
d
outfir
s
t
C)as
s
ume
saspar
tofi
t
sfir
s
ts
t
e
pt
ha
tt
he
r
ei
snobe
gi
nni
ngwor
k
i
npr
oc
e
s
s
D)as
s
i
gnme
ntofc
os
t
soft
hepr
e
vi
ouspe
r
i
od'
se
qui
val
e
ntuni
t
si
nbe
gi
nni
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
yt
o
t
hefir
s
tuni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
doutoft
hepr
oc
e
s
s
Ans
we
r
:D
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
27)Anas
s
umpt
i
onoft
heFI
FO pr
oc
e
s
s
c
os
t
i
ngme
t
hodi
st
ha
t________.
A)t
heuni
t
si
nbe
gi
nni
ngi
nve
nt
or
yar
enotne
c
e
s
s
ar
i
l
yas
s
ume
dt
obec
ompl
e
t
e
dbyt
hee
ndoft
hepe
r
i
od
B)t
heuni
t
si
nbe
gi
nni
ngi
nve
nt
or
yar
eas
s
ume
dt
obec
ompl
e
t
e
dfir
s
t
C)e
ndi
ngi
nve
nt
or
ywi
l
lal
wa
ysbec
ompl
e
t
e
di
nt
hene
xtac
c
ount
i
ngpe
r
i
od
D)noc
al
c
ul
a
t
i
onofc
onve
r
s
i
onc
os
t
si
spos
s
i
bl
e
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
28)Comf
or
tc
hai
rc
ompanymanuf
ac
t
ur
e
r
sas
t
andar
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof73,
900c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d78,
400c
hai
r
s
,and
t
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h11,
200c
hai
r
si
ne
ndi
ng
i
nve
nt
or
y
.The
r
ewe
r
e15,
700c
hai
r
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
he
be
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
on
pr
oc
e
s
s
.TheFI
FO me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sus
e
dbyComf
or
t
.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas25%
c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas70% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$24,
400
$35,
900
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
s
$169,
000
Conve
r
s
i
onc
os
t
s
$278,
600
How manyoft
heuni
t
st
ha
twe
r
es
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngFe
br
uar
y?
A)85,
100
B)78,
400
C)73,
900
D)62,
700
Ans
we
r
:D
Expl
ana
t
i
on:Numbe
rofuni
t
ss
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngFe
br
uar
y=73,
900c
hai
r
s(
uni
t
ss
t
ar
t
e
di
n
pr
oduc
t
i
on)–11,
200c
hai
r
s(
e
ndi
ngi
nve
nt
or
y)=62,
700c
hai
r
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
29)Comf
or
tc
hai
rc
ompanymanuf
ac
t
ur
e
r
sas
t
andar
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof73,
100c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d78,
000c
hai
r
s
,and
t
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h10,
800c
hai
r
si
ne
ndi
ng
i
nve
nt
or
y
.The
r
ewe
r
e15,
700c
hai
r
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
he
be
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
on
pr
oc
e
s
s
.TheFI
FO me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sus
e
dbyComf
or
t
.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas30%
39
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lOMoARcPSD|6851183
c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas75% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$24,
800
$36,
000
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
s
$168,
100
Conve
r
s
i
onc
os
t
s
$278,
800
Wha
twe
r
et
hee
qui
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
sdur
i
ngFe
br
uar
y?
A)81,
390
B)83,
900
C)73,
100
D)77,
810
Ans
we
r
:A
Expl
ana
t
i
on:Numbe
rofe
qui
val
e
ntuni
t
si
nbe
gi
nni
ngi
nve
nt
or
y=10,
990(
15,
700×0.
7)
Tot
ale
qui
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
s= 10,
990+62,
300+8100=81,
390uni
t
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
40
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lOMoARcPSD|6851183
30)Comf
or
tc
hai
rc
ompanymanuf
ac
t
ur
e
r
sas
t
andar
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof73,
700c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d78,
500c
hai
r
s
,and
t
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h11,
200c
hai
r
si
ne
ndi
ng
i
nve
nt
or
y
.The
r
ewe
r
e16,
000c
hai
r
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
he
be
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
on
pr
oc
e
s
s
.TheFI
FO me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sus
e
dbyComf
or
t
.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas20%
c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas80% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$24,
800
$35,
900
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
s
$168,
200
Conve
r
s
i
onc
os
t
s
$278,
400
Wha
ti
st
heamountofdi
r
e
c
tma
t
e
r
i
al
sc
os
tas
s
i
gne
dt
oe
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
ya
tt
hee
ndof
Fe
br
uar
y?
(
Roundi
nt
e
r
me
di
ar
yc
al
c
ul
a
t
i
onst
ot
hene
ar
e
s
tc
e
nt
.
)
A)$21,
760
B)$25,
536
C)$27,
200
D)$28,
800
Ans
we
r
:B
Expl
ana
t
i
on:Di
r
e
c
tma
t
e
r
i
alc
os
tpe
runi
t=$168,
200/73,
700=$2.
28
Di
r
e
c
tma
t
e
r
i
al
sc
os
tas
s
i
gne
dt
oe
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y=$2.
28×11,
200=$25,
536
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
41
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31)Comf
or
tc
hai
rc
ompanymanuf
ac
t
ur
e
r
sas
t
andar
dr
e
c
l
i
ne
r
.Dur
i
ngFe
br
uar
y
,t
hefir
m'
sAs
s
e
mbl
y
De
par
t
me
nts
t
ar
t
e
dpr
oduc
t
i
onof73,
000c
hai
r
s
.Dur
i
ngt
hemont
h,t
hefir
mc
ompl
e
t
e
d78,
600c
hai
r
s
,and
t
r
ans
f
e
r
r
e
dt
he
mt
ot
heFi
ni
s
hi
ngDe
par
t
me
nt
.Thefir
me
nde
dt
hemont
hwi
t
h10,
100c
hai
r
si
ne
ndi
ng
i
nve
nt
or
y
.The
r
ewe
r
e15,
700c
hai
r
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
he
be
gi
nni
ngoft
hepr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
on
pr
oc
e
s
s
.TheFI
FO me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sus
e
dbyComf
or
t
.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas35%
c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas85% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$24,
400
$36,
000
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
s
$168,
500
Conve
r
s
i
onc
os
t
s
$278,
500
Wha
ti
st
hec
os
toft
hegoodst
r
ans
f
e
r
r
e
doutdur
i
ngFe
br
uar
y?
(
Roundi
nt
e
r
me
di
ar
yc
al
c
ul
a
t
i
onst
ot
hene
ar
e
s
tc
e
nt
.
)
A)$429,
194.
09
B)$454,
987.
05
C)$478,
261.
76
D)$507,
400.
00
Ans
we
r
:B
Expl
ana
t
i
on:Numbe
rofuni
t
ss
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngFe
br
uar
y=73,
000c
hai
r
s(
Uni
t
ss
t
ar
t
e
di
n
pr
oduc
t
i
on)–10,
100c
hai
r
s(
Endi
ngi
nve
nt
or
y)=62,
900c
hai
r
s
Numbe
rofe
qui
val
e
ntuni
t
si
nbe
gi
nni
ngi
nve
nt
or
y=10,
205(
15,
700×0.
65)
Tot
ale
qui
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
s=10,
205+62,
900+8585=81,
690uni
t
s
Di
r
e
c
tma
t
e
r
i
alc
os
tpe
runi
t=$168,
500/73,
000=$2.
31
Di
r
e
c
tma
t
e
r
i
al
sc
os
tas
s
i
gne
dt
oe
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y=$2.
31×10,
100=$23,
331
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y$24,
400+$36,
000=$60,
400
Cos
t
sadde
dt
obe
gi
nni
ngi
nve
nt
or
y=15,
700×0.
65×$3.
41=$34,
799.
05
St
ar
t
e
dandc
ompl
e
t
e
d
Di
r
e
c
tma
t
e
r
i
al
s=$2.
31×62,
900=$145,
299
Conve
r
s
i
onc
os
t
s=
[
$278,
500/(
10,
205+8585+62,
900)
]×62,
900=$21
4,
489.
00
Tot
alc
os
t
sofuni
t
sc
ompl
e
t
e
dandt
r
ans
f
e
r
r
e
dout=$454,
987.
05
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
42
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32)J
aneI
ndus
t
r
i
e
smanuf
ac
t
ur
e
spl
as
t
i
ct
oys
.Dur
i
ngOc
t
obe
r
,J
ane
'
sFabr
i
c
a
t
i
onDe
par
t
me
nts
t
ar
t
e
dwor
k
on10,
300mode
l
s
.Dur
i
ngt
hemont
h,t
hec
ompanyc
ompl
e
t
e
d11,
900mode
l
s
,andt
r
ans
f
e
r
r
e
dt
he
mt
ot
he
Di
s
t
r
i
but
i
onDe
par
t
me
nt
.Thec
ompanye
nde
dt
hemont
hwi
t
h1100mode
l
si
ne
ndi
ngi
nve
nt
or
y
.The
r
e
we
r
e2700mode
l
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
onpr
oc
e
s
s
.TheFI
FO
me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sbe
i
ngf
ol
l
owe
d.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas25% c
ompl
e
t
east
o
c
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas50% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
Conve
r
s
i
onc
os
t
s
$20,
200
$11,
400
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
$70,
500
Conve
r
s
i
onc
os
t
s
$241,
000
How manyoft
heuni
t
st
ha
twe
r
es
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngOc
t
obe
r
?
A)14,
600
B)9200
C)8825
D)10,
300
Ans
we
r
:B
Expl
ana
t
i
on:Numbe
rofuni
t
ss
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngOc
t
obe
r=11,
900uni
t
s–2700uni
t
s(
e
ndi
ng
i
nve
nt
or
y)=9200uni
t
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
43
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lOMoARcPSD|6851183
33)J
aneI
ndus
t
r
i
e
smanuf
ac
t
ur
e
spl
as
t
i
ct
oys
.Dur
i
ngOc
t
obe
r
,J
ane
'
sFabr
i
c
a
t
i
onDe
par
t
me
nts
t
ar
t
e
dwor
k
on10,
000mode
l
s
.Dur
i
ngt
hemont
h,t
hec
ompanyc
ompl
e
t
e
d11,
300mode
l
s
,andt
r
ans
f
e
r
r
e
dt
he
mt
ot
he
Di
s
t
r
i
but
i
onDe
par
t
me
nt
.Thec
ompanye
nde
dt
hemont
hwi
t
h2000mode
l
si
ne
ndi
ngi
nve
nt
or
y
.The
r
e
we
r
e3300mode
l
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
onpr
oc
e
s
s
.TheFI
FO
me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sbe
i
ngf
ol
l
owe
d.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas30% c
ompl
e
t
east
o
c
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas55% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
Conve
r
s
i
onc
os
t
s
$19,
900
$11,
200
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
$71,
000
Conve
r
s
i
onc
os
t
s
$240,
200
Wha
twe
r
et
hee
qui
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
sdur
i
ngOc
t
obe
r
?
A)10,
400
B)11,
900
C)11,
410
D)9000
Ans
we
r
:C
Expl
ana
t
i
on:Numbe
rofe
qui
val
e
ntuni
t
si
nbe
gi
nni
ngi
nve
nt
or
y=3300x0.
7=2310uni
t
s
Uni
t
ss
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngOc
t
obe
r=11,
300-3300=8000uni
t
s
Numbe
rofe
qui
val
e
ntuni
t
si
ne
ndi
ngi
nve
nt
or
y=20
00x55% =1100uni
t
s
Tot
ale
qui
val
e
ntuni
t
s=2310+8000+1100=11,
410uni
t
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
44
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34)J
aneI
ndus
t
r
i
e
smanuf
ac
t
ur
e
spl
as
t
i
ct
oys
.Dur
i
ngOc
t
obe
r
,J
ane
'
sFabr
i
c
a
t
i
onDe
par
t
me
nts
t
ar
t
e
dwor
k
on10,
400mode
l
s
.Dur
i
ngt
hemont
h,t
hec
ompanyc
ompl
e
t
e
d11,
200mode
l
s
,andt
r
ans
f
e
r
r
e
dt
he
mt
ot
he
Di
s
t
r
i
but
i
onDe
par
t
me
nt
.Thec
ompanye
nde
dt
hemont
hwi
t
h2200mode
l
si
ne
ndi
ngi
nve
nt
or
y
.The
r
e
we
r
e3000mode
l
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
onpr
oc
e
s
s
.TheFI
FO
me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sbe
i
ngf
ol
l
owe
d.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas30% c
ompl
e
t
east
o
c
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas55% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
Conve
r
s
i
onc
os
t
s
$20,
000
$11,
000
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
$70,
500
Conve
r
s
i
onc
os
t
s
$240,
300
Wha
ti
st
heamountofdi
r
e
c
tma
t
e
r
i
al
sc
os
tas
s
i
gne
dt
oe
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
ya
tt
hee
ndof
Oc
t
obe
r
?
(
Roundi
nt
e
r
me
di
ar
yc
al
c
ul
a
t
i
onst
ot
hene
ar
e
s
tc
e
nt
.
)
A)$19,
783
B)$20,
337
C)$10,
923
D)$14,
916
Ans
we
r
:D
Expl
ana
t
i
on:Di
r
e
c
tma
t
e
r
i
alc
os
tpe
runi
t=$70,
500/10,
400uni
t
s=$6.
78
Di
r
e
c
tma
t
e
r
i
al
sc
os
tas
s
i
gne
dt
oe
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y=$6.
78×2200=$14,
916
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
45
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35)J
aneI
ndus
t
r
i
e
smanuf
ac
t
ur
e
spl
as
t
i
ct
oys
.Dur
i
ngOc
t
obe
r
,J
ane
'
sFabr
i
c
a
t
i
onDe
par
t
me
nts
t
ar
t
e
dwor
k
on10,
200mode
l
s
.Dur
i
ngt
hemont
h,t
hec
ompanyc
ompl
e
t
e
d11,
200mode
l
s
,andt
r
ans
f
e
r
r
e
dt
he
mt
ot
he
Di
s
t
r
i
but
i
onDe
par
t
me
nt
.Thec
ompanye
nde
dt
hemont
hwi
t
h2500mode
l
si
ne
ndi
ngi
nve
nt
or
y
.The
r
e
we
r
e3500mode
l
si
nbe
gi
nni
ngi
nve
nt
or
y
.Al
ldi
r
e
c
tma
t
e
r
i
al
sc
os
t
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onc
yc
l
eandc
onve
r
s
i
onc
os
t
sar
eadde
duni
f
or
ml
yt
hr
oughoutt
hepr
oduc
t
i
onpr
oc
e
s
s
.TheFI
FO
me
t
hodofpr
oc
e
s
sc
os
t
i
ngi
sbe
i
ngf
ol
l
owe
d.Be
gi
nni
ngwor
ki
npr
oc
e
s
swas30% c
ompl
e
t
east
o
c
onve
r
s
i
onc
os
t
s
,whi
l
ee
ndi
ngwor
ki
npr
oc
e
s
swas55% c
ompl
e
t
east
oc
onve
r
s
i
onc
os
t
s
.
Be
gi
nni
ngi
nv
e
nt
o
r
y:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
Conve
r
s
i
onc
os
t
s
$20,
200
$11,
700
Ma
nuf
a
c
t
ur
i
ngc
o
s
t
sa
dde
ddur
i
ngt
hea
c
c
o
unt
i
ngpe
r
i
o
d:
Di
r
e
c
tma
t
e
r
i
al
sc
os
t
s
$70,
600
Conve
r
s
i
onc
os
t
s
$240,
600
Wha
ti
st
hec
os
tas
s
i
gne
dt
oe
ndi
ngi
nve
nt
or
ydur
i
ngOc
t
obe
r
?(
Roundi
nt
e
r
me
di
ar
yc
al
c
ul
a
t
i
onst
ot
he
ne
ar
e
s
tc
e
nt
.
)
A)$46,
010
B)$53,
705
C)$58,
971
D)$40,
918
Ans
we
r
:A
Expl
ana
t
i
on:Numbe
rofuni
t
ss
t
ar
t
e
dandc
ompl
e
t
e
ddur
i
ngOc
t
obe
r=11,
200uni
t
s–3500uni
t
s(
e
ndi
ng
i
nve
nt
or
y)=7700uni
t
s
Numbe
rofe
qui
val
e
ntuni
t
si
nbe
gi
nni
ngi
nve
nt
or
y=2450e
qui
val
e
ntuni
t
s(
3500×0.
7)
Tot
alofe
qui
val
e
ntuni
t
s=2450uni
t
s+7700uni
t
s+1375uni
t
s=11,
525uni
t
s
Di
r
e
c
tma
t
e
r
i
alc
os
tpe
runi
t=$70,
600/10,
200uni
t
s=$6.
92
Conve
r
s
i
onc
os
tpe
runi
t=$240,
600/11,
525=$20.
88
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Di
r
e
c
tma
t
e
r
i
al2500×$6.
92=
$17,
300
Conve
r
s
i
onc
os
t
s=2500×0.
55×$20.
88=
$28,
710
Tot
alc
os
tofwor
ki
npr
oc
e
s
s
,e
ndi
ng=
$46,
010
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
46
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36)Whi
c
hoft
hef
ol
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c
os
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om t
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advant
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c
os
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40)Whi
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ngs
t
a
t
e
me
nt
si
st
r
ueofpr
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e
s
sc
os
t
i
ng?
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nt
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odofr
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c
e
s
,we
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ght
e
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omeasc
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s
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ngme
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e
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ul
ti
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owe
rc
os
tof
47
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goodss
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41)FI
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umi
num pr
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s
e
sas
i
ngl
et
ypeofal
umi
num.Dur
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ngt
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ntpe
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t
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ar
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48
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42)Whi
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hef
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pr
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i
a
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xpe
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e
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par
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?
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:Wor
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oughoutpr
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,35% c
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o
rt
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Fe
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A)1300;1075
B)1300;1300
C)1300;1000
D)900;600
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:A
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y=1000+300=1300e
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44)Thewe
i
ght
e
da
ve
r
a
gepr
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s
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ngme
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s
t
i
ngui
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t
we
e
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t
ss
t
ar
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e
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nt
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pr
e
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ouspe
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i
odbutc
ompl
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ngt
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ur
r
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ntpe
r
i
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ss
t
ar
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dandc
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e
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nt
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l
ude
di
nt
hec
os
tpe
runi
tc
al
c
ul
a
t
i
on.
Di
ff:
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e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
47)Par
t
i
al
l
yc
ompl
e
t
e
duni
t
si
ne
ndi
ngwor
ki
npr
oc
e
s
sar
e100pe
r
c
e
ntc
ompl
e
t
ewi
t
hr
e
gar
dt
ot
he
i
r
di
r
e
c
tma
t
e
r
i
al
sc
os
t
si
ft
hedi
r
e
c
tma
t
e
r
i
al
sar
ei
nt
r
oduc
e
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
.
Ans
we
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:TRUE
Di
ff:
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e
c
t
i
ve
:4
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yt
i
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ng
48)Thewe
i
ght
e
da
ve
r
a
gec
os
ti
st
het
ot
alofal
lc
os
t
se
nt
e
r
i
ngt
heWor
k
i
nPr
oc
e
s
sac
c
ount(
whe
t
he
rt
he
y
ar
ef
r
om be
gi
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ngwor
k
i
npr
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e
s
sorf
r
om wor
ks
t
a
r
t
e
ddur
i
ngt
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ur
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e
ntpe
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i
od)di
vi
de
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ot
al
e
qui
val
e
ntuni
t
sofwor
kdonet
oda
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e
.
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ff:
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e
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49)We
i
ght
e
da
ve
r
a
gec
os
tpe
re
qui
val
e
ntuni
ti
sobt
ai
ne
dbydi
vi
di
ngt
hes
um ofc
os
t
sf
orbe
gi
nni
ngwor
k
i
npr
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e
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usc
os
t
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orwor
kdonei
nt
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ur
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e
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ale
qui
val
e
ntuni
t
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kdonet
oda
t
e
.
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ff:
2
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e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
50
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50)Thec
os
tofuni
t
sc
ompl
e
t
e
dc
andi
ffe
rma
t
e
r
i
al
l
ybe
t
we
e
nt
hewe
i
ght
e
da
ve
r
a
geandt
heFI
FO me
t
hods
ofpr
oc
e
s
sc
os
t
i
ng.
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ff:
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e
c
t
i
ve
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yt
i
c
alt
hi
nki
ng
51)Unde
rt
heFI
FO me
t
hodofpr
oc
e
s
s
c
os
t
i
ng,c
os
t
si
nc
ur
r
e
danduni
t
spr
oduc
e
di
nt
hec
ur
r
e
ntpe
r
i
od
ar
eus
e
dt
oc
al
c
ul
a
t
et
hec
os
tpe
re
qui
val
e
ntuni
tofwor
ki
nt
hec
ur
r
e
ntpe
r
i
odi
nc
ont
r
as
tt
hewe
i
ght
e
da
ve
r
a
geme
t
hodwhi
c
hme
r
ge
st
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t
sandc
os
t
soft
hepr
e
vi
ouspe
r
i
odwi
t
ht
ha
toft
hec
ur
r
e
ntpe
r
i
od.
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ff:
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i
ve
:4
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c
alt
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ng
52)Adi
s
t
i
nc
t
i
vef
e
a
t
ur
eoft
heFI
FO pr
oc
e
s
sc
os
t
i
ngme
t
hodi
st
ha
tt
hewor
kdoneonbe
gi
nni
ngi
nve
nt
or
y
be
f
or
et
hec
ur
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e
ntpe
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i
odi
ske
pts
e
par
a
t
ef
r
om wor
kdonei
nt
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ur
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e
ntpe
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i
od.
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:TRUE
Expl
ana
t
i
on:Adi
s
t
i
nc
t
i
vef
e
a
t
ur
eoft
heFI
FO pr
oc
e
s
sc
os
t
i
ngme
t
hodi
st
ha
tt
hewor
kdoneonbe
gi
nni
ng
i
nve
nt
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ybe
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or
et
hec
ur
r
e
ntpe
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i
odi
ske
pts
e
par
a
t
ef
r
om wor
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nt
hec
ur
r
e
ntpe
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i
od.
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ff:
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t
i
ve
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AACSB:Anal
yt
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c
alt
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53)I
nape
r
i
odofr
i
s
i
ngpr
i
c
e
s
,t
hewe
i
ght
e
da
ve
r
a
geme
t
hodwi
l
lr
e
s
ul
ti
nhi
ghe
rt
axpa
yme
nt
s
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:I
nape
r
i
odofr
i
s
i
ngpr
i
c
e
s
,t
hewe
i
ght
e
da
ve
r
a
geme
t
hodwi
l
lde
c
r
e
as
et
ax
e
sbe
c
aus
ec
os
tof
goodss
ol
dwi
l
lbehi
ghe
randope
r
a
t
i
ngi
nc
omel
owe
r
.
Di
ff:
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yt
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54)I
nc
al
c
ul
a
t
i
ngc
os
tpe
re
qui
val
e
ntuni
t
,t
heFI
FO me
t
hodofpr
oc
e
s
sc
os
t
i
ngme
r
ge
st
hewor
kandt
he
c
os
t
soft
hebe
gi
nni
ngi
nve
nt
or
ywi
t
ht
hewor
kandt
hec
os
t
sdonedur
i
ngt
hec
ur
r
e
ntpe
r
i
od.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:I
nc
al
c
ul
a
t
i
ngc
os
tpe
re
qui
val
e
ntuni
t
,t
heFI
FO me
t
hodofpr
oc
e
s
sc
os
t
i
ngonl
yi
nc
l
ude
st
he
wor
kandt
hec
os
t
sdonedur
i
ngt
hec
ur
r
e
ntpe
r
i
od.
Di
ff:
2
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e
c
t
i
ve
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yt
i
c
alt
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nki
ng
55)Thefir
s
t
i
n,fir
s
t
outpr
oc
e
s
s
c
os
t
i
ngme
t
hodas
s
ume
st
ha
tt
hee
ar
l
i
e
s
te
qui
val
e
ntuni
t
si
nwor
ki
n
pr
oc
e
s
sar
ec
ompl
e
t
e
dfir
s
t
.
Ans
we
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:TRUE
Di
ff:
2
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e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
51
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56)I
nape
r
i
odoff
al
l
i
ngpr
i
c
e
s
,t
hel
owe
rc
os
tofgoodss
ol
dunde
rt
heFI
FO me
t
hodl
e
adst
ohi
ghe
r
ope
r
a
t
i
ngi
nc
omeandhi
ghe
rt
axpa
yme
nt
s
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:I
nape
r
i
odoff
al
l
i
ngpr
i
c
e
s
,t
hehi
ghe
rc
os
tofgoodss
ol
dunde
rt
heFI
FO me
t
hodl
e
adst
o
l
owe
rope
r
a
t
i
ngi
nc
omeandl
owe
rt
axpa
yme
nt
s
.
Di
ff:
3
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e
c
t
i
ve
:4
AACSB:Anal
yt
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c
alt
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ng
57)Thewe
i
ght
e
da
ve
r
a
geme
t
hodofpr
oc
e
s
sc
os
t
i
ngas
s
i
gnst
hec
os
tofe
qui
val
e
ntuni
t
swor
ke
dondur
i
ng
t
hec
ur
r
e
ntpe
r
i
odfir
s
tt
oc
ompl
e
t
ebe
gi
nni
ngi
nve
nt
or
y
,ne
xtt
os
t
ar
tandc
ompl
e
t
ene
w uni
t
s
,andfinal
l
y
t
ouni
t
si
ne
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y
.
Ans
we
r
:F
ALSE
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ana
t
i
on:TheFI
FO me
t
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e
s
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os
t
i
ngas
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i
gnst
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os
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qui
val
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t
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ng
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ompl
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e
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ene
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i
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ff:
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58)Thewe
i
ght
e
da
ve
r
a
geme
t
hodme
r
ge
suni
tc
os
t
sf
r
om di
ffe
r
e
ntac
c
ount
i
ngpe
r
i
ods
,obs
c
ur
i
ngpe
r
i
odt
ope
r
i
odc
ompar
i
s
ons
.
Ans
we
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ff:
2
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e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
52
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59)Pe
tPr
oduc
t
sCompanyus
e
sanaut
oma
t
e
dpr
oc
e
s
st
omanuf
ac
t
ur
ei
t
spe
tr
e
pl
i
c
apr
oduc
t
s
.ForJ
une
,
t
hec
ompanyhadt
hef
ol
l
owi
nga
c
t
i
vi
t
i
e
s
:
Endi
ngwor
ki
npr
oc
e
s
si
nve
nt
or
y
4,
500i
t
e
ms
,1/4c
ompl
e
t
ewi
t
h
r
e
gar
dst
oc
onve
r
s
i
onc
os
t
s
15,
000uni
t
s
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500uni
t
s
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000i
t
e
ms
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ompl
e
t
ewi
t
h
r
e
gar
dst
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onve
r
s
i
onc
os
t
s
Cos
tofbe
gi
nni
ngwor
ki
npr
oc
e
s
s
Di
r
e
c
tma
t
e
r
i
alc
os
t
s
,c
ur
r
e
nt
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r
s
i
onc
os
t
s
,c
ur
r
e
nt
$5,
250
$16,
500
$23,
945
Be
gi
nni
ngwor
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npr
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e
s
si
nve
nt
or
y
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t
spl
ac
e
di
npr
oduc
t
i
on
Uni
t
sc
ompl
e
t
e
d
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r
e
c
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t
e
r
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al
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epl
a
c
e
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nt
opr
oduc
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i
ona
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gi
nni
ngoft
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e
s
sandc
onve
r
s
i
onc
os
t
sar
e
i
nc
ur
r
e
de
ve
nl
yt
hr
oughoutt
hepr
oc
e
s
s
.
Re
qui
r
ed:
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e
par
eapr
oduc
t
i
onc
os
twor
ks
he
e
tus
i
ngt
heFI
FO me
t
hod.
53
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Ans
we
r
:
PRODUCTI
ON COSTWORKSHEET
Phys
i
c
al
Uni
t
s Di
r
ec
tMa
t
er
i
al
sConve
r
s
i
on
4,
500
15,
000
19,
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Fl
o
wo
fpr
o
duc
t
i
o
n
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
St
ar
t
e
ddur
i
ngpe
r
i
od
Toac
c
ountf
or
Uni
t
sc
o
mpl
e
t
e
d
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
St
ar
t
e
dandc
ompl
e
t
e
d
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
4,
500
13,
000
2,
000
19,
500
3,
375
13,
000
1,
500
17,
875
13,
000
2,
000
15,
000
Tot
al
s Di
r
ec
tMa
t
er
i
al
sConve
r
s
i
on
$5,
250
$16,
500
$23,
945
40,
445
$45,
695
$16,
500
$23,
945
17,
875
15,
000
$2.
44
$1.
10
$1.
34
Co
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Cos
t
sadde
ddur
i
ngpe
r
i
od
Tot
alc
os
t
st
oac
c
ountf
or
Di
vi
de
dbye
qui
val
e
ntuni
t
s
Equi
val
e
ntuni
tc
os
t
s
As
s
i
gnme
nto
fc
o
s
t
s
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ki
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oc
e
s
s
,be
gi
nni
ng
Compl
e
t
i
onofbe
gi
nni
ng(
3,
375×$1.
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Tot
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gi
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ngi
nve
nt
or
y
St
ar
t
e
dandCompl
e
t
e
d(
13,
000×$2.
44)
Tot
alc
os
t
st
r
ans
f
e
r
r
e
dout
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Di
r
e
c
tma
t
e
r
i
al
s(
2,
000×$1.
10)
Conve
r
s
i
on(
2,
000×$1.
34×0.
75)
Cos
t
sac
c
ount
e
df
or
5,
250.
00
4,
522.
50
9,
772.
50
31,
720.
00
$41,
492.
50
$2,
200.
00
2,
010.
00
4,
210.
0
0
$45,
702.
50
Di
ff:
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e
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t
i
ve
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AACSB:Anal
yt
i
c
alt
hi
nki
ng
54
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60)FourSe
as
onsCompanymake
ss
now bl
owe
r
s
.Ma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
sand
c
onve
r
s
i
onc
os
t
sar
euni
f
or
ml
yi
nc
ur
r
e
d.Att
hebe
gi
nni
ngofSe
pt
e
mbe
r
,wor
ki
npr
oc
e
s
si
s40% c
ompl
e
t
e
anda
tt
hee
ndoft
hemont
hi
ti
s60% c
ompl
e
t
e
.Ot
he
rda
t
af
ort
hemont
hi
nc
l
ude
:
Be
gi
nni
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y
Uni
t
ss
t
ar
t
e
d
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t
spl
ac
e
di
nfini
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he
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r
s
i
onc
os
t
s
Cos
tofdi
r
e
c
tma
t
e
r
i
al
s
Be
gi
nni
ngwor
k
i
npr
oc
e
s
sc
os
t
s
:
Ma
t
e
r
i
al
s
Conve
r
s
i
on
1,
600uni
t
s
2,
000uni
t
s
3,
200uni
t
s
$200,
000
$260,
000
$154,
000
$82,
080
Re
qui
r
ed:
a
. Pr
e
par
eapr
oduc
t
i
onc
os
twor
ks
he
e
twi
t
hs
uppor
t
i
ngs
c
he
dul
e
sus
i
ngt
hewe
i
ght
e
da
ve
r
a
geme
t
hod
ofpr
oc
e
s
sc
os
t
i
ng.
b. Pr
e
par
ej
our
nale
nt
r
i
e
st
or
e
c
or
dt
r
ans
f
e
r
r
i
ngofma
t
e
r
i
al
st
opr
oc
e
s
s
i
ngandf
r
om pr
oc
e
s
s
i
ngt
o
fini
s
he
dgoods
.
55
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Ans
we
r
:
a
.
PRODUCTI
ON COSTWORKSHEET
Phys
i
c
alUni
t
s Di
r
ec
tMa
t
er
i
al
s
Fl
o
wo
fpr
o
duc
t
i
o
n
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
1,
600
St
ar
t
e
ddur
i
ngpe
r
i
od
2,
000
Toac
c
ountf
or
3,
600
Uni
t
sc
ompl
e
t
e
d
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Ac
c
ount
e
df
or
3,
200
400
3,
600
Co
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Cos
t
sadde
ddur
i
ngpe
r
i
od
Tot
alc
os
t
st
oac
c
ountf
or
Di
vi
de
dbye
qui
val
e
ntuni
t
s
Equi
val
e
ntuni
tc
os
t
s
3,
200
400
3,
600
3,
200
240
3,
440
Tot
al
s
Di
r
ec
tMa
t
er
i
al
s Conve
r
s
i
on
$236,
080
$154,
000
$82,
080
460,
000
260,
000
200,
000
$696,
080
$414,
000
$282,
080
3,
440
3,
600
$197
$115
$82
As
s
i
gnme
nto
fc
o
s
t
s
Compl
e
t
e
duni
t
s(
3,
200×$197)
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Di
r
e
c
tma
t
e
r
i
al
s(
400×$115)
Conve
r
s
i
on(
400×$82×0.
60)
Cos
t
sac
c
ount
e
df
or
b.
Wor
ki
nPr
oc
e
s
s
Ma
t
e
r
i
al
sI
nve
nt
or
y
Fi
ni
s
he
dGoods
Wor
ki
nPr
oc
e
s
s
Conve
r
s
i
on
$630,
400
$46,
000
19,
680
65,
680
$696,
080
260,
000
260,
000
630,
400
630,
400
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
56
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61)Shi
ni
ngSt
a
rCompanyus
e
sanaut
oma
t
e
dpr
oc
e
s
st
oc
l
e
anandpol
i
s
hi
t
ss
ouve
ni
ri
t
e
ms
.ForMar
c
h,
t
hec
ompanyhadt
hef
ol
l
owi
nga
c
t
i
vi
t
i
e
s
:
Endi
ngwor
ki
npr
oc
e
s
si
nve
nt
or
y
3,
000i
t
e
ms
,1/3c
ompl
e
t
ewi
t
h
r
e
gar
dst
oc
onve
r
s
i
onc
os
t
s
12,
000uni
t
s
9,
000uni
t
s
6,
000i
t
e
ms
,2/5c
ompl
e
t
ewi
t
h
r
e
gar
dst
oc
onve
r
s
i
onc
os
t
s
Cos
tofbe
gi
nni
ngwor
ki
npr
oc
e
s
s
Di
r
e
c
tma
t
e
r
i
alc
os
t
s
,c
ur
r
e
nt
Conve
r
s
i
onc
os
t
s
,c
ur
r
e
nt
$2,
500
$9,
000
$8,
320
Be
gi
nni
ngwor
ki
npr
oc
e
s
si
nve
nt
or
y
Uni
t
spl
ac
e
di
npr
oduc
t
i
on
Uni
t
sc
ompl
e
t
e
d
Di
r
e
c
tma
t
e
r
i
al
sar
epl
a
c
e
di
nt
opr
oduc
t
i
ona
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
sandc
onve
r
s
i
onc
os
t
sar
e
i
nc
ur
r
e
de
ve
nl
yt
hr
oughoutt
hepr
oc
e
s
s
.
Re
qui
r
ed:
Pr
e
par
eapr
oduc
t
i
onc
os
twor
ks
he
e
tus
i
ngt
heFI
FO me
t
hod.
57
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Ans
we
r
:
PRODUCTI
ON COSTWORKSHEET
Phys
i
c
al
Uni
t
s Di
r
ec
tMa
t
er
i
al
sConve
r
s
i
on
3,
000
12,
000
15,
000
Fl
o
wo
fpr
o
duc
t
i
o
n
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
St
ar
t
e
ddur
i
ngpe
r
i
od
Toac
c
ountf
or
Uni
t
sc
o
mpl
e
t
e
d
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
St
ar
t
e
dandc
ompl
e
t
e
d
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
3,
000
6,
000
6,
000
15,
000
6,
000
6,
000
12,
000
2,
000
6,
000
2,
400
10,
400
Tot
al
s Di
r
ec
tMa
t
er
i
al
sConve
r
s
i
on
$2,
500
0
$9,
000
$8,
320
17,
320
$19,
820
$9,
000
$8,
320
10,
400
12,
000
$1.
55
$0.
75
$0.
80
Co
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Cos
t
sadde
ddur
i
ngpe
r
i
od
Tot
alc
os
t
st
oac
c
ountf
or
Di
vi
de
dbye
qui
val
e
ntuni
t
s
Equi
val
e
ntuni
tc
os
t
s
As
s
i
gnme
nto
fc
o
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Compl
e
t
i
onofbe
gi
nni
ng(
2,
000×$0.
80)
Tot
albe
gi
nni
ngi
nve
nt
or
y
St
ar
t
e
dandCompl
e
t
e
d(
6,
000×$1.
55)
Tot
alc
os
t
st
r
ans
f
e
r
r
e
dout
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Di
r
e
c
tma
t
e
r
i
al
s(
6,
000×$0.
75)
Conve
r
s
i
on(
6,
000×$0.
80×0.
40)
Cos
t
sac
c
ount
e
df
or
2,
500
1,
600
4,
100
9,
300
$13,
400
$4,
500
1,
920
6,
420
$19,
820
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
58
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62)Wha
ti
st
hedi
ffe
r
e
nc
ebe
t
we
e
nawe
i
ght
e
da
ve
r
a
geme
t
hodofpr
oc
e
s
sc
os
t
i
ngandafir
s
t
i
n,fir
s
t
out
me
t
hodofpr
oc
e
s
sc
os
t
i
ng?
Ans
we
r
:Thewe
i
ght
e
da
ve
r
a
geme
t
hodc
omput
e
suni
tc
os
t
sbydi
vi
di
ngt
ot
alc
os
t
se
nt
e
r
i
ngt
hewor
k
i
npr
oc
e
s
sac
c
ount(
whe
t
he
rf
r
om be
gi
nni
ngwor
k
i
npr
oc
e
s
sorf
r
om wor
ks
t
ar
t
e
ddur
i
ngt
hepe
r
i
od)by
t
ot
ale
qui
val
e
ntuni
t
sc
ompl
e
t
e
dt
oda
t
e
,andas
s
i
gnst
hi
sa
ve
r
a
gec
os
tt
ouni
t
sc
ompl
e
t
e
dandt
ouni
t
si
n
e
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y
.
Thefir
s
t
i
n,fir
s
t
out(
FI
FO)me
t
hodc
omput
e
suni
tc
os
t
sbas
e
donc
os
t
si
nc
ur
r
e
ddur
i
ngt
hec
ur
r
e
nt
pe
r
i
odande
qui
val
e
ntuni
t
sofwor
kdonei
nt
hec
ur
r
e
ntpe
r
i
od.I
tas
s
i
gnst
hec
os
t
sofbe
gi
nni
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
yt
ot
hefir
s
tuni
t
sc
ompl
e
t
e
d,andi
tas
s
i
gnsc
os
t
soft
hee
qui
val
e
ntuni
t
swor
ke
don
dur
i
ngt
hec
ur
r
e
ntpe
r
i
odfir
s
tt
oc
ompl
e
t
ebe
gi
nni
ngi
nve
nt
or
y
,ne
xtt
os
t
ar
tandc
ompl
e
t
ene
w uni
t
s
,and
final
l
yt
ouni
t
si
ne
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y
.
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
63)Hi
ghUni
ve
r
s
alI
ndus
t
r
i
e
sope
r
a
t
e
sadi
vi
s
i
oni
nBr
azi
l
,ac
ount
r
ywi
t
hve
r
yhi
ghi
nfla
t
i
onr
a
t
e
s
.
Tr
adi
t
i
onal
l
y
,t
hec
ompanyhasus
e
dt
hes
amec
os
t
i
ngt
e
c
hni
que
si
nal
lc
ount
r
i
e
st
of
ac
i
l
i
t
a
t
er
e
por
t
i
ngt
o
c
or
por
a
t
ehe
adquar
t
e
r
s
.Howe
ve
r
,t
hefinanc
i
alac
c
ount
i
ngr
e
por
t
sf
r
om Br
azi
lne
ve
rs
e
e
mt
oma
t
c
ht
he
ac
t
ualuni
tr
e
s
ul
t
soft
hedi
vi
s
i
on.Mana
ge
me
nthass
t
udi
e
dt
hepr
obl
e
m andi
tappe
ar
st
ha
tbe
gi
nni
ng
i
nve
nt
or
i
e
sma
ybet
hec
aus
eoft
heunma
t
c
he
di
nf
or
ma
t
i
on.Ther
e
as
onf
ort
hi
si
st
ha
tt
hei
nve
nt
or
i
e
s
ha
veadi
ffe
r
e
ntfinanc
i
albas
ebe
c
aus
eoft
hes
e
ve
r
ei
nfla
t
i
on.
Re
qui
r
ed:
How c
anpr
oc
e
s
sc
os
t
i
ngas
s
i
s
ti
naddr
e
s
s
i
ngt
hepr
obl
e
mf
ac
i
ngUni
ve
r
s
alI
ndus
t
r
i
e
s
?
Ans
we
r
:Pr
obabl
yt
hebe
s
twa
yt
oaddr
e
s
st
hepr
obl
e
m ofi
nfla
t
i
oni
st
ous
eFI
FO c
os
t
i
ng.Thi
sme
t
hod
ke
e
pst
hec
os
tofbe
gi
nni
ngi
nve
nt
or
i
e
ss
e
par
a
t
ef
r
om pr
oduc
t
i
onuni
t
ss
t
ar
t
e
dandc
ompl
e
t
e
di
nagi
ve
n
pe
r
i
od.The
r
e
f
or
e
,t
hec
ompanyma
ybeabl
et
ot
r
ac
kt
hec
os
tofi
t
e
mst
ha
twe
r
ea
c
t
ual
l
ypr
oduc
e
di
na
gi
ve
npe
r
i
od,ve
r
s
usmi
xi
ngt
heuni
t
sandc
os
t
sofmul
t
i
pl
epe
r
i
ods
.
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
59
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17.
5 Obj
e
c
t
i
ve17.
5
1)Whi
c
hoft
hef
ol
l
owi
ngbe
s
tde
s
c
r
i
be
st
r
ans
f
e
r
r
e
di
nc
os
t
s
?
A)t
he
yar
et
hec
os
toft
r
ans
f
e
r
r
i
ngpr
oduc
t
sf
r
om ave
ndor
B)t
he
yar
eval
ue
adde
dc
os
t
st
ha
tar
eonl
yc
ons
i
de
r
e
di
nt
hefir
s
t
i
n,
fir
s
toutpr
oc
e
s
sc
os
t
i
ngs
ys
t
e
m
C)c
os
t
si
nc
ur
r
e
di
napr
e
vi
ousde
par
t
me
ntorpr
oc
e
s
st
ha
tar
ec
ar
r
i
e
df
or
war
dast
hepr
oduc
t
'
sc
os
ta
st
ha
t
pr
oduc
tmove
st
oanot
he
rde
par
t
me
ntorpr
oc
e
s
si
nt
hepr
oduc
t
i
onc
yc
l
e
D)t
he
yar
et
hes
hi
ppi
ngc
os
t
sr
e
l
a
t
e
dt
ofini
s
he
dgoodst
ha
tar
et
r
ans
por
t
e
dt
oac
us
t
ome
r
'
sl
oc
a
t
i
on
Ans
we
r
:C
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
2)Whi
c
hoft
hef
ol
l
owi
ngbe
s
tde
s
c
r
i
be
st
r
ans
f
e
r
r
e
di
nc
os
t
si
npr
oc
e
s
sc
os
t
i
ng?
A)The
s
ec
os
t
sar
ei
nc
ur
r
e
di
npr
e
vi
ousde
par
t
me
nt
st
ha
tar
ec
ar
r
i
e
df
or
war
dt
os
ubs
e
que
ntde
par
t
me
nt
s
.
B)The
s
ec
os
t
sar
et
r
ans
f
e
r
r
e
di
nt
ot
hec
ompanybyane
xt
e
r
nalve
ndor
.
C)The
s
ec
os
t
sar
ei
nc
ur
r
e
di
nt
r
ans
f
e
r
r
i
ngr
a
w ma
t
e
r
i
al
sandl
aborf
r
om t
hepl
ac
eofa
vai
l
abi
l
i
t
yt
ot
he
f
ac
t
or
y
.
D)The
s
ec
os
t
sc
annotbec
ont
r
ol
l
e
dbyanor
gani
za
t
i
onast
he
yar
et
r
ans
f
e
r
r
e
dt
ot
heor
gani
za
t
i
onf
r
om
t
hemar
ke
tpar
t
i
c
i
pant
s
.
Ans
we
r
:A
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
3)Tr
ans
f
e
r
r
e
di
nc
os
t
sar
et
r
e
a
t
e
dasi
ft
he
yar
e________.
A)c
onve
r
s
i
onc
os
t
sadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
B)c
os
t
sofbe
gi
nni
ngi
nve
nt
or
yadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
C)di
r
e
c
tl
aborc
os
t
sadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
D)as
e
par
a
t
edi
r
e
c
tma
t
e
r
i
aladde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
Ans
we
r
:D
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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4)Di
r
e
c
tDi
s
kDr
i
veCompanyope
r
a
t
e
sac
omput
e
rdi
s
kmanuf
ac
t
ur
i
ngpl
ant
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
d
a
tt
hee
ndoft
hepr
oc
e
s
s
.Thef
ol
l
owi
ngda
t
awe
r
ef
orJ
une2017:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Tr
ans
f
e
r
r
e
di
nc
os
t
s(
100% c
ompl
e
t
e
)
Di
r
e
c
tma
t
e
r
i
al
s(
0% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
85% c
ompl
e
t
e
)
Tr
ans
f
e
r
r
e
di
ndur
i
ngc
ur
r
e
ntpe
r
i
od
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y
Tr
ans
f
e
r
r
e
di
nc
os
t
s(
100% c
ompl
e
t
e
)
Di
r
e
c
tma
t
e
r
i
al
s(
0% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
65% c
ompl
e
t
e
)
25,
400uni
t
s
165,
100uni
t
s
185,
200uni
t
s
5700uni
t
s
How manyuni
t
smus
tbeac
c
ount
e
df
ordur
i
ngt
hepe
r
i
od?
A)216,
300uni
t
s
B)190,
500uni
t
s
C)169,
945uni
t
s
D)139,
700uni
t
s
Ans
we
r
:B
Expl
ana
t
i
on:Numbe
rofuni
t
st
ha
tmus
tbeac
c
ount
e
df
ori
nt
hepe
r
i
od=25,
400uni
t
s(
Be
gi
nni
ng
i
nve
nt
or
y)+165,
100uni
t
s(
Tr
ans
f
e
r
r
e
di
ndur
i
ngt
hec
ur
r
e
ntpe
r
i
od)=190,
500uni
t
s
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
61
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5)Di
r
e
c
tDi
s
kDr
i
veCompanyope
r
a
t
e
sac
omput
e
rdi
s
kmanuf
ac
t
ur
i
ngpl
ant
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
d
a
tt
hee
ndoft
hepr
oc
e
s
s
.Thef
ol
l
owi
ngda
t
awe
r
ef
orAugus
t2017:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y
Tr
ans
f
e
r
r
e
di
nc
os
t
s(
100% c
ompl
e
t
e
)
Di
r
e
c
tma
t
e
r
i
al
s(
0% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
80% c
ompl
e
t
e
)
151,
400uni
t
s
Tr
ans
f
e
r
r
e
di
ndur
i
ngc
ur
r
e
ntpe
r
i
od
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout
451,
200uni
t
s
401,
000uni
t
s
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y
Tr
ans
f
e
r
r
e
di
nc
os
t
s(
100% c
ompl
e
t
e
)
Di
r
e
c
tma
t
e
r
i
al
s(
0% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
55% c
ompl
e
t
e
)
202,
000uni
t
s
Cal
c
ul
a
t
ee
qui
val
e
ntuni
t
sf
orc
onve
r
s
i
onc
os
t
sus
i
ngt
heFI
FO me
t
hod.
A)30,
280uni
t
s
B)353,
400uni
t
s
C)299,
800uni
t
s
D)390,
580uni
t
s
Ans
we
r
:D
Expl
ana
t
i
on:Be
gi
nni
ngwor
ki
npr
oc
e
s
s(
151,
400×0.
2)
30,
280uni
t
s
Compl
e
t
e
dandt
r
ans
f
e
r
r
e
dout(
451,
200-202,
000) 249,
200uni
t
s
Endi
ngwor
ki
npr
oc
e
s
s(
202,
000×0.
55)
111,
100uni
t
s
390,
580uni
t
s
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
6)Thej
our
nale
nt
r
yf
ort
r
ans
f
e
rf
r
om De
par
t
me
ntBt
ofini
s
he
dgoodsi
s
:
De
bi
t
:Wor
ki
nPr
oc
e
s
s
—De
par
t
me
ntB
Cr
e
di
t
:Fi
ni
s
he
dGoodsCont
r
ol
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thec
or
r
e
c
te
nt
r
yi
sasf
ol
l
ows
:
Fi
ni
s
he
dGoodsCont
r
ol
Wor
ki
nPr
oc
e
s
s
—De
par
t
me
ntB
Di
ff:
3
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
62
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7)I
nas
e
r
i
e
sofi
nt
e
r
de
par
t
me
nt
alt
r
ans
f
e
r
s
,e
ac
hde
par
t
me
nti
sr
e
gar
de
dass
e
par
a
t
eanddi
s
t
i
nc
tf
or
ac
c
ount
i
ngpur
pos
e
s
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
8)Whe
nc
al
c
ul
a
t
i
ngt
hec
os
t
st
obet
r
ans
f
e
r
r
e
dus
i
ngt
heFI
FO me
t
hod,wes
houl
dnoti
nc
l
udec
os
t
s
as
s
i
gne
di
nt
hepr
e
vi
ouspe
r
i
odt
ouni
t
st
ha
twe
r
ei
npr
oc
e
s
sa
tt
hebe
gi
nni
ngoft
hec
ur
r
e
ntpe
r
i
odbutar
e
now i
nc
l
ude
di
nt
heuni
t
st
r
ans
f
e
r
r
e
d.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Whe
nc
al
c
ul
a
t
i
ngt
hec
os
t
st
obet
r
ans
f
e
r
r
e
dus
i
ngt
heFI
FO me
t
hod,wes
houl
di
nc
l
ude
c
os
t
sas
s
i
gne
di
nt
hepr
e
vi
ouspe
r
i
odt
ouni
t
st
ha
twe
r
ei
npr
oc
e
s
sa
tt
hebe
gi
nni
ngoft
hec
ur
r
e
ntpe
r
i
od
butar
enow i
nc
l
ude
di
nt
heuni
t
st
r
ans
f
e
r
r
e
d.
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
9)Tr
ans
f
e
r
r
e
di
nc
os
t
sar
et
r
e
a
t
e
dasi
ft
he
yar
e100pe
r
c
e
ntc
ompl
e
t
ea
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
si
nt
he
ne
w de
par
t
me
nt
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
10)Tr
ans
f
e
r
r
e
di
nc
os
t
sar
ec
os
t
si
nc
ur
r
e
di
npr
e
vi
ousde
par
t
me
nt
st
ha
tar
ec
ar
r
i
e
df
or
war
dast
he
pr
oduc
t
'
sc
os
twhe
ni
tmove
st
oas
ubs
e
que
ntpr
oc
e
s
si
nt
hepr
oduc
t
i
onc
yc
l
e
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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11)Ot
yl
i
aManuf
ac
t
ur
i
ngCompanyas
s
e
mbl
e
si
t
spr
oduc
ti
ns
e
ve
r
alde
par
t
me
nt
s
.I
thast
wode
par
t
me
nt
s
t
ha
tpr
oc
e
s
sal
luni
t
s
.Dur
i
ngFe
br
uar
y
,t
hebe
gi
nni
ngwor
ki
npr
oc
e
s
si
nt
hec
ut
t
i
ngde
par
t
me
ntwashal
f
c
ompl
e
t
e
dast
oc
onve
r
s
i
on,andc
ompl
e
t
east
odi
r
e
c
tma
t
e
r
i
al
s
.Thebe
gi
nni
ngi
nve
nt
or
yi
nc
l
ude
d$12,
000
f
orma
t
e
r
i
al
sand$3,
000f
orc
onve
r
s
i
onc
os
t
s
.Endi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
yi
nt
hec
ut
t
i
ngde
par
t
me
nt
was40% c
ompl
e
t
e
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
.
Be
gi
nni
ngwor
ki
npr
oc
e
s
si
nt
hefini
s
hi
ngde
par
t
me
ntwas75% c
ompl
e
t
east
oc
onve
r
s
i
on.Be
gi
nni
ng
i
nve
nt
or
i
e
si
nc
l
ude
d$16,
000f
ort
r
ans
f
e
r
r
e
di
nc
os
t
sand$20,
000f
orc
onve
r
s
i
onc
os
t
s
.Endi
ngi
nve
nt
or
y
was25% c
ompl
e
t
e
.Addi
t
i
onali
nf
or
ma
t
i
onaboutt
het
wode
par
t
me
nt
sf
ol
l
ows
:
Be
gi
nni
ngwor
k
i
npr
oc
e
s
suni
t
s
Uni
t
ss
t
ar
t
e
dt
hi
spe
r
i
od
Uni
t
st
r
ans
f
e
r
r
e
dt
hi
spe
r
i
od
Endi
ngwor
k
i
npr
oc
e
s
suni
t
s
Ma
t
e
r
i
alc
os
t
sadde
d
Di
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
Ot
he
rc
onve
r
s
i
onc
os
t
s
Cut
t
i
ng
Fi
ni
s
hi
ng
20,
000
20,
000
40,
000
50,
000
50,
000
10,
000
20,
000
$42,
000
$28,
000
$18,
700
$40,
000
$21,
500
$24,
000
Re
qui
r
ed:
Pr
e
par
eapr
oduc
t
i
onc
os
twor
ks
he
e
tus
i
ngwe
i
ght
e
da
ve
r
a
gef
ort
hec
ut
t
i
ngde
par
t
me
nt
.
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Ans
we
r
:
Pr
oduc
t
i
onCos
tWor
ks
he
e
t
Cut
t
i
ngDe
par
t
me
nt
We
i
ght
e
dAve
r
a
geMe
t
hod
Phys
i
c
alUni
t
s
Fl
o
wo
fpr
o
duc
t
i
o
n
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
St
ar
t
e
ddur
i
ngpe
r
i
od
Toac
c
ountf
or
20,
000
40,
000
60,
000
Uni
t
st
r
ans
f
e
r
r
e
dout
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Ac
c
ount
e
df
or
50,
000
10,
000
60,
000
Di
r
ec
t
Ma
t
er
i
al
s
Conve
r
s
i
on
50,
000
10,
000
60,
000
50,
000
4,
000
54,
000
Di
r
ec
t
Tot
al
s
Ma
t
er
i
al
s
Conve
r
s
i
on
$15,
000
$12,
000
$3,
000
82,
200
42,
000
40,
200
$97,
200
$54,
000
43,
200
54,
000
60,
000
$1.
70
$0.
90
$0.
80
Co
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Cos
t
sadde
ddur
i
ngpe
r
i
od
Tot
alc
os
t
st
oac
c
ountf
or
Di
vi
de
dbye
qui
val
e
ntuni
t
s
Equi
val
e
nt
uni
tc
os
t
s
As
s
i
gnme
nto
fc
o
s
t
s
Tr
ans
f
e
r
r
e
dout(
50,
000×$1.
70)
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Di
r
e
c
tma
t
e
r
i
al
s(
10,
000×$0.
90)
Conve
r
s
i
on(
10,
000×0.
40×$0.
80)
Cos
t
sac
c
ount
e
df
or
$85,
000
$9,
000
3,
200
12,
200
$97,
200
Di
ff:
3
Obj
e
c
t
i
ve
:5
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
65
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12)TheLar
ami
eFa
c
t
or
ypr
oduc
e
se
xpe
ns
i
veboot
s
.I
thast
wode
par
t
me
nt
st
ha
tpr
oc
e
s
sal
lt
hei
t
e
ms
.
Dur
i
ngJ
anuar
y
,t
hebe
gi
nni
ngwor
ki
npr
oc
e
s
si
nt
het
anni
ngde
par
t
me
ntwas40% c
ompl
e
t
east
o
c
onve
r
s
i
onand100% c
ompl
e
t
east
odi
r
e
c
tma
t
e
r
i
al
s
.Thebe
gi
nni
ngi
nve
nt
or
yi
nc
l
ude
d$6,
000f
or
ma
t
e
r
i
al
sand$18,
000f
orc
onve
r
s
i
onc
os
t
s
.Endi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
yi
nt
het
anni
ngde
par
t
me
nt
was40% c
ompl
e
t
e
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
.
Be
gi
nni
ngwor
ki
npr
oc
e
s
si
nt
hefini
s
hi
ngde
par
t
me
ntwas60% c
ompl
e
t
east
oc
onve
r
s
i
on.Be
gi
nni
ng
i
nve
nt
or
i
e
si
nc
l
ude
d$7,
000f
ort
r
ans
f
e
r
r
e
di
nc
os
t
sand$10,
000f
orc
onve
r
s
i
onc
os
t
s
.Endi
ngi
nve
nt
or
y
was30% c
ompl
e
t
e
.
Addi
t
i
onali
nf
or
ma
t
i
onaboutt
het
wode
par
t
me
nt
sf
ol
l
ows
:
Be
gi
nni
ngwor
k
i
npr
oc
e
s
suni
t
s
Uni
t
ss
t
ar
t
e
dt
hi
spe
r
i
od
Uni
t
st
r
ans
f
e
r
r
e
dt
hi
spe
r
i
od
Endi
ngwor
k
i
npr
oc
e
s
suni
t
s
Ma
t
e
r
i
alc
os
t
sadde
d
Conve
r
s
i
onc
os
t
s
Tr
ans
f
e
r
r
e
doutc
os
t
Tanni
ng
5,
000
14,
000
16,
000
?
Fi
ni
s
hi
ng
4,
000
?
18,
000
2,
000
$18,
000
32,
000
50,
000
?
$19,
000
?
Re
qui
r
e
d:
Pr
e
par
eapr
oduc
t
i
onc
os
twor
ks
he
e
tus
i
ngwe
i
ght
e
da
ve
r
a
gec
os
t
i
ngf
ort
hefini
s
hi
ngde
par
t
me
nt
.
66
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Ans
we
r
:
Pr
oduc
t
i
onCos
tWor
ks
he
e
t
Fi
ni
s
hi
ngDe
par
t
me
nt
We
i
ght
e
dAve
r
a
geMe
t
hod
Fl
o
wo
fpr
o
duc
t
i
o
n
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Tr
ans
f
e
r
r
e
di
ndur
i
ngpe
r
i
od
Toac
c
ountf
or
Phys
i
c
alUni
t
s Conve
r
s
i
on
4,
000
16,
000
20,
000
Uni
t
st
r
ans
f
e
r
r
e
dout
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Ac
c
ount
e
df
or
18,
000
2,
000
20,
000
Co
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Cos
t
sadde
ddur
i
ngpe
r
i
od
Tot
alc
os
t
st
oac
c
ountf
or
Di
vi
de
dbye
qui
val
e
ntuni
t
s
Equi
val
e
nt
uni
tc
os
t
s
Tr
ans
I
n
18,
000
600
18,
600
18,
000
2,
000
20,
000
Tot
al
s
Conve
r
s
i
on
$17,
000
$10,
000
69,
000
19,
000
$86,
000
$29,
000
18,
600
$4.
41
$1.
56
Tr
ans
i
n
$7,
000
50,
000
$57,
000
20,
000
$2.
85
As
s
i
gnme
nto
fc
o
s
t
s
Tr
ans
f
e
r
r
e
dout(
18,
000×$4.
41)
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Tr
ans
f
e
r
r
e
di
nc
os
t
s(
2,
000×$2.
85)
Conve
r
s
i
on(
600×$1.
56)
Cos
t
sac
c
ount
e
df
or
$79,
380
$5,
700
936
6,
636
$86,
016
Di
ff:
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e
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t
i
ve
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a
t
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onofknowl
e
dge
67
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13)Le
xi
ngt
onCompanypr
oduc
e
sbas
e
bal
lba
t
sandc
r
i
c
ke
tpaddl
e
s
.I
thast
wode
par
t
me
nt
st
ha
tpr
oc
e
s
s
al
lpr
oduc
t
s
.Dur
i
ngJ
ul
y
,t
hebe
gi
nni
ngwor
ki
npr
oc
e
s
si
nt
hec
ut
t
i
ngde
par
t
me
ntwashal
fc
ompl
e
t
e
das
t
oc
onve
r
s
i
on,andc
ompl
e
t
east
odi
r
e
c
tma
t
e
r
i
al
s
.Thebe
gi
nni
ngi
nve
nt
or
yi
nc
l
ude
d$40,
000f
orma
t
e
r
i
al
s
and$60,
000f
orc
onve
r
s
i
onc
os
t
s
.Endi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
yi
nt
hec
ut
t
i
ngde
par
t
me
ntwas40%
c
ompl
e
t
e
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
hepr
oc
e
s
s
.
Be
gi
nni
ngwor
ki
npr
oc
e
s
si
nt
hefini
s
hi
ngde
par
t
me
ntwas80% c
ompl
e
t
east
oc
onve
r
s
i
on.Di
r
e
c
t
ma
t
e
r
i
al
sf
orfini
s
hi
ngt
heuni
t
sar
eadde
dne
art
hee
ndoft
hepr
oc
e
s
s
.Be
gi
nni
ngi
nve
nt
or
i
e
si
nc
l
ude
d
$24,
000f
ort
r
ans
f
e
r
r
e
di
nc
os
t
sand$28,
000f
orc
onve
r
s
i
onc
os
t
s
.Endi
ngi
nve
nt
or
ywas30% c
ompl
e
t
e
.
Addi
t
i
onali
nf
or
ma
t
i
onaboutt
het
wode
par
t
me
nt
sf
ol
l
ows
:
Be
gi
nni
ngwor
k
i
npr
oc
e
s
suni
t
s
Uni
t
ss
t
ar
t
e
dt
hi
spe
r
i
od
Uni
t
st
r
ans
f
e
r
r
e
dt
hi
spe
r
i
od
Endi
ngwor
k
i
npr
oc
e
s
suni
t
s
Ma
t
e
r
i
alc
os
t
sadde
d
Conve
r
s
i
onc
os
t
s
Tr
ans
f
e
r
r
e
doutc
os
t
Cut
t
i
ng
Fi
ni
s
hi
ng
20,
000
24,
000
60,
000
64,
000
68,
000
20,
000
$48,
000
28,
000
128,
000
$34,
000
68,
500
Re
qui
r
ed:
Pr
e
par
eapr
oduc
t
i
onc
os
twor
ks
he
e
t
,us
i
ngFI
FO f
ort
hefini
s
hi
ngde
par
t
me
nt
.
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Ans
we
r
:
Pr
oduc
t
i
onCos
tWor
ks
he
e
t
Fi
ni
s
hi
ngDe
par
t
me
nt
FI
FO Me
t
hod
Phys
i
c
al
Di
r
ec
t
Conve
r
s
i
on Tr
ans
I
n
Uni
t
s
Ma
t
er
i
al
s
24,
000
64,
000
88,
000
Fl
o
wo
fpr
o
duc
t
i
o
n
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
St
ar
t
e
ddur
i
ngpe
r
i
od
Toac
c
ountf
or
Go
o
duni
t
sc
o
mpl
e
t
e
d
Be
gi
nni
ngwor
ki
npr
oc
e
s
s
St
ar
t
e
dandc
ompl
e
t
e
d
Endi
ngwor
ki
npr
oc
e
s
s
Ac
c
ount
e
df
or
24,
000
44,
000
20,
000
88,
000
Co
s
t
s
WI
P
,be
gi
nni
ng
Cos
t
sadde
ddur
i
ngpe
r
i
od
Tot
alc
os
t
st
oac
c
ountf
or
Di
vi
de
dbye
qui
val
e
ntuni
t
s
Equi
val
e
nt
uni
tc
os
t
s
24,
000
44,
000
0
68,
000
4,
800
44,
000
6,
000
54,
800
44,
000
20,
000
64,
000
Di
r
ec
t
Tot
al
s
Ma
t
er
i
al
s Conve
r
s
i
on Tr
ans
i
n
$52,
000
$34,
000
$68,
500
$128,
000
230,
500
$282,
500
$34,
000
$68,
500
$12
8,
000
54,
800
64,
000
68,
000
$3.
75
$0.
50
$1.
25
$2.
00
As
s
i
gnme
nto
fc
o
s
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ng
Compl
e
t
i
onofbe
gi
nni
ng
Di
r
e
c
tMa
t
e
r
i
al
s(
24,
000×$0.
50)
Conve
r
s
i
on(
4,
800×$1.
25)
Tot
alBe
gi
nni
ngI
nve
nt
or
y
St
ar
t
e
dandCompl
e
t
e
d(
44,
000×$3.
75)
Tot
alc
os
t
st
r
ans
f
e
r
r
e
dout
Wor
ki
npr
oc
e
s
s
,e
ndi
ng
Tr
ans
f
e
r
r
e
di
n(
20,
000×$2.
00)
Conve
r
s
i
on(
20,
000×$1.
25×0.
30)
Cos
t
sac
c
ount
e
df
or
$52,
000
$12,
000
6,
000
$40,
000
7,
500
$18,
000
70,
000
165,
000
235,
000
47,
500
$282,
500
Di
ff:
3
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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14)Whe
nt
he
r
ear
emul
t
i
pl
es
uppor
tde
par
t
me
nt
swi
t
hi
nanor
gani
za
t
i
on,i
ti
sc
ommont
ous
ej
our
nal
e
nt
r
i
e
st
ot
r
ans
f
e
r
i
nc
os
t
sf
r
om onede
par
t
me
ntt
oanot
he
r
.Wha
tar
es
omeoft
hepoi
nt
st
or
e
me
mbe
r
aboutt
he
s
ec
os
t
s
?
Ans
we
r
:
1.Bes
ur
et
oi
nc
l
udet
r
ans
f
e
r
r
e
di
nc
os
t
sf
r
om pr
e
vi
ousde
par
t
me
nt
si
nyourc
al
c
ul
a
t
i
ons
.
2.I
fyouar
eus
i
ngaFI
FO bas
i
s
,donotove
r
l
ookc
os
t
sas
s
i
gne
di
nt
hepr
e
vi
ouspe
r
i
odt
ouni
t
st
ha
twe
r
ei
n
pr
oc
e
s
sa
tt
hebe
gi
nni
ngoft
hec
ur
r
e
ntpe
r
i
odbutar
enow i
nc
l
ude
di
nt
heuni
t
st
r
ans
f
e
r
r
e
d.
3.Uni
tc
os
t
sma
yfluc
t
ua
t
ebe
t
we
e
npe
r
i
ods
,c
ons
e
que
nt
l
y
,t
r
ans
f
e
r
r
e
duni
t
sma
yc
ont
ai
nba
t
c
he
s
ac
c
umul
a
t
e
da
tdi
ffe
r
e
ntuni
tc
os
t
s
.
4.Di
ffe
r
e
ntde
par
t
me
nt
sma
yha
vedi
ffe
r
e
ntme
as
ur
e
me
ntde
nomi
na
t
i
ons
.I
ft
hi
si
st
hec
as
e
,asuni
t
sar
e
r
e
c
e
i
ve
di
nonede
par
t
me
ntc
omi
ngf
r
om anot
he
rde
par
t
me
nt
,t
he
i
rme
as
ur
e
me
nt
smus
tbec
onve
r
t
e
dt
o
t
hede
nomi
na
t
i
onoft
her
e
c
e
i
vi
ngde
par
t
me
nt
.
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
17.
6 Obj
e
c
t
i
ve17.
6
1)Whi
c
hoft
hef
ol
l
owi
ngc
ompani
e
si
smos
tl
i
ke
l
yt
ous
eanope
r
a
t
i
onc
os
t
i
ngs
ys
t
e
m?
A)ac
ompanyi
nvol
ve
di
nmanuf
ac
t
ur
eofbal
lbe
ar
i
ngonal
ar
ges
c
al
e
B)ac
ompanyt
ha
thasbe
e
na
war
de
dac
ont
r
a
c
tt
oc
ons
t
r
uc
tabr
i
dgef
ort
hegove
r
nme
nt
C)ac
ompanyt
ha
tmake
ss
ui
t
sf
orwhi
c
ht
hebas
i
cde
s
i
gni
ss
ame
,butde
pe
ndi
ngons
pe
c
i
fic
a
t
i
ons
,e
ac
h
ba
t
c
hofs
ui
t
svar
i
e
ss
ome
wha
tf
r
om ot
he
rba
t
c
he
s
D)af
ur
ni
t
ur
emaki
ngc
ompanywhi
c
hmake
sf
ur
ni
t
ur
epi
e
c
e
saspe
rt
hes
pe
c
i
fic
a
t
i
onsoft
hec
us
t
ome
r
s
Ans
we
r
:C
Di
ff:
3
Obj
e
c
t
i
ve
:6
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
2)Agol
fs
hoemanuf
ac
t
ur
e
rmake
sands
e
l
l
st
hous
andsofgol
fs
hoe
se
ac
hye
art
hr
ought
woc
hanne
l
s
:
whol
e
s
al
et
os
por
t
i
nggoods
t
or
e
sanddi
r
e
c
tt
oc
ons
ume
r
st
hr
oughi
t
'
sc
us
t
om por
t
al
.Cus
t
ome
r
sc
an
s
pe
c
i
f
ymodi
fic
a
t
i
onst
o6bas
i
cgol
fs
hoemode
l
si
nc
l
udi
ngs
pi
ke
dors
pi
ke
l
e
s
s
,t
r
adi
t
i
onalorc
as
ual
,e
ve
n
l
ac
e
dorot
he
rc
l
os
ur
e
s
.Fr
om t
he
r
e
,c
us
t
ome
r
sc
ans
pe
c
i
f
ymanyde
t
ai
l
st
ot
he
i
rpr
e
f
e
r
r
e
dmode
ls
uc
has
s
i
zeandwi
dt
h(
di
ffe
r
e
ntf
ore
ac
hf
oot
)
,f
a
vor
i
t
ec
ol
or
sf
ort
hebas
e
,s
addl
e
,ac
c
e
nt
sandl
ac
e
s
.Ac
us
t
ome
r
c
anc
hoos
et
oe
mbr
oi
de
r
e
danameori
ni
t
i
al
sori
nc
l
udet
hel
ogooft
he
i
rf
a
vor
i
t
eMLB,NFL,NHLor
NCAAt
e
am.Whi
c
hoft
hef
ol
l
owi
ngc
os
t
i
ngs
ys
t
e
mswoul
dmaket
hemos
ts
e
ns
ef
ort
hec
us
t
om gol
fs
hoe
ope
r
a
t
i
onandt
hemai
npr
oduc
tope
r
a
t
i
on(
notc
us
t
omi
ze
d/whol
e
s
al
e
)
?
A)Ope
r
a
t
i
onc
os
t
i
ngandj
obc
os
t
i
ng
B)j
obc
os
t
i
ngf
orbot
hope
r
a
t
i
ons
C)Ope
r
a
t
i
onc
os
t
i
ngandpr
oc
e
s
sc
os
t
i
ng
D)pr
oc
e
s
sc
os
t
i
ngf
orbot
hope
r
a
t
i
ons
Ans
we
r
:C
Di
ff:
3
Obj
e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
70
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3)Mana
ge
r
sfindope
r
a
t
i
onc
os
t
i
ngus
e
f
uli
nc
os
tmana
ge
me
ntbe
c
aus
ei
t________.
A)of
t
e
nr
e
s
ul
t
si
npr
ofitmaxi
mi
za
t
i
on
B)r
e
s
ul
t
si
nc
os
tmi
ni
mi
za
t
i
on
C)f
oc
us
e
sonc
ont
r
olofphys
i
c
alpr
oc
e
s
s
e
sofagi
ve
npr
oduc
t
i
ons
ys
t
e
m
D)us
e
sj
obc
os
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Wha
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3)Eme
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s(
55% c
ompl
e
t
e
)
10uni
t
s
Co
s
t
sf
o
rMa
y:
St
andar
dc
os
t
sf
orAs
s
e
mbl
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$12,
500pe
runi
t
$34,
500pe
runi
t
$28,
450
$521,
500
Whi
c
hoft
hef
ol
l
owi
ngj
our
nale
nt
r
i
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sr
e
c
or
dst
het
ot
alc
onve
r
s
i
onc
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svar
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soft
heAs
s
e
mbl
y
De
par
t
me
nt
,as
s
umi
ngt
ha
tc
onve
r
s
i
onc
os
t
sar
e15% hi
ghe
rt
hane
xpe
c
t
e
d?
A)Wor
ki
nPr
oc
e
s
s— As
s
e
mbl
y
4,
161,
908
Conve
r
s
i
onCos
tVar
i
anc
e
s
542,
858
As
s
e
mbl
yDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
3,
619,
050
B)As
s
e
mbl
yDe
par
t
me
ntConve
r
s
i
onCos
t
sAl
l
oc
a
t
e
d
4,
161,
908
Di
r
e
c
tMa
t
e
r
i
al
sVar
i
anc
e
s
542,
858
Fi
ni
s
hi
ngDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
3,
619,
050
C)As
s
e
mbl
yDe
par
t
me
ntConve
r
s
i
onCos
t
sAl
l
oc
a
t
e
d
3,
619,
050
Conve
r
s
i
onCos
tVar
i
anc
e
s
542,
858
As
s
e
mbl
yDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
4,
161,
908
D)Wor
ki
nPr
oc
e
s
s— As
s
e
mbl
y
542,
858
As
s
e
mbl
yDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
542,
858
75
Copyright © 2018 Pearson Education, Ltd.
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lOMoARcPSD|6851183
Ans
we
r
:C
Expl
ana
t
i
on:76uni
t
s×65% ×$34,
500=$1,
704,
300
(
60-10uni
t
s
)×$34,
500=
1,
725,
000
10uni
t
s×55% ×$34,
500=
189,
750
Budge
t
e
d
$3,
619,
050
$3,
619,
050×1.
15=$4,
161,
908
$4,
161,
908-$3,
619,
050=$542,
858c
onve
r
s
i
onc
os
tvar
i
anc
e
s
Di
ff:
3
Obj
e
c
t
i
ve
:A
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
5)Eme
r
gi
ngDoc
kCompanymanuf
ac
t
ur
e
sboa
tdoc
ksonanas
s
e
mbl
yl
i
ne
.I
t
ss
t
andar
dc
os
t
i
ngs
ys
t
e
m
us
e
st
woc
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tc
a
t
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gor
i
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s
,di
r
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c
tma
t
e
r
i
al
sandc
onve
r
s
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os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ought
he
As
s
e
mbl
yDe
par
t
me
ntandt
heFi
ni
s
hi
ngDe
par
t
me
nt
.Di
r
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c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngoft
he
pr
oduc
t
i
onpr
oc
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s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rt
heAs
s
e
mb
l
yDe
pa
r
t
me
ntf
o
rMa
y2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s(
100% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
30% c
ompl
e
t
e
)
82uni
t
s
Uni
t
ss
t
ar
t
e
ddur
i
ngMa
y
48uni
t
s
Wor
ki
npr
oc
e
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s
,e
ndi
ngi
nve
nt
or
y:
Di
r
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c
tma
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r
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al
s(
100% c
ompl
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t
e
)
Conve
r
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t
s(
50% c
ompl
e
t
e
)
22uni
t
s
Co
s
t
sf
o
rMa
y:
St
andar
dc
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sf
orAs
s
e
mbl
y:
Di
r
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c
tma
t
e
r
i
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s
Conve
r
s
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onc
os
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$12,
000pe
runi
t
$33,
000pe
runi
t
$28,
400
$522,
000
Whi
c
hoft
hef
ol
l
owi
ngj
our
nale
nt
r
i
e
sr
e
c
or
dst
hes
t
andar
dc
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t
sofdi
r
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c
tma
t
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r
i
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sas
s
i
gne
dt
ouni
t
s
wor
ke
donandt
ot
aldi
r
e
c
tma
t
e
r
i
al
svar
i
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sas
s
umi
ngt
ha
tt
heAs
s
e
mbl
yDe
par
t
me
ntus
e
d15% l
e
s
s
ma
t
e
r
i
al
st
hane
xpe
c
t
e
d?
76
Copyright © 2018 Pearson Education, Ltd.
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lOMoARcPSD|6851183
A)Wor
ki
nPr
oc
e
s
s— As
s
e
mbl
y
As
s
e
mbl
yDe
par
t
me
ntMa
t
e
r
i
al
sCos
tCont
r
ol
B)Wor
ki
nPr
oc
e
s
s— As
s
e
mbl
y
Di
r
e
c
tMa
t
e
r
i
al
sVar
i
anc
e
As
s
e
mbl
yDe
par
t
me
ntMa
t
e
r
i
al
sCos
tCont
r
ol
C)Wor
ki
nPr
oc
e
s
s— As
s
e
mbl
y
As
s
e
mbl
yDe
par
t
me
ntMa
t
e
r
i
al
sCos
tCont
r
ol
D)Wor
ki
nPr
oc
e
s
s— As
s
e
mbl
y
Di
r
e
c
tMa
t
e
r
i
al
sVar
i
anc
e
s
As
s
e
mbl
yDe
par
t
me
ntMa
t
e
r
i
al
sCos
tCont
r
ol
Ans
we
r
:B
576,
000
576,
000
576,
000
86,
400
489,
600
86,
400
86,
400
489,
600
86,
400
576,
000
Expl
ana
t
i
on:48×$12,
000=$576,
000
$576,
000×0.
85=$489,
600
Di
ff:
2
Obj
e
c
t
i
ve
:A
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
6)Mor
ganCl
a
yPr
oduc
t
smanuf
ac
t
ur
e
sc
l
a
ymol
de
dpot
t
e
r
yonanas
s
e
mbl
yl
i
ne
.I
t
ss
t
andar
dc
os
t
i
ng
s
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sa
ndc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ough
t
heMol
di
ngDe
par
t
me
ntandt
heFi
ni
s
hi
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngof
t
hepr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rt
heAs
s
e
mb
l
yDe
pa
r
t
me
ntf
o
rAugus
t2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s(
100% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
40% c
ompl
e
t
e
)
3000uni
t
s
Uni
t
ss
t
ar
t
e
ddur
i
ngAugus
t
695uni
t
s
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s(
100% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
65% c
ompl
e
t
e
)
500uni
t
s
Co
s
t
sf
o
rAug
us
t
:
St
andar
dc
os
t
sf
orAs
s
e
mbl
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$15pe
runi
t
$35.
50pe
runi
t
$12,
400
$9450
77
Copyright © 2018 Pearson Education, Ltd.
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lOMoARcPSD|6851183
Wha
ti
st
hebal
anc
ei
ne
ndi
ngwor
k
i
npr
oc
e
s
si
nve
nt
or
y?
A)$61,
500
B)$21,
850
C)$18,
373
D)$19,
038
Ans
we
r
:D
Expl
ana
t
i
on:500uni
t
s×$15
=
$7500
500uni
t
s×65% ×$35.
50=
11,
538
$19,
038
Di
ff:
3
Obj
e
c
t
i
ve
:A
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
7)Mor
ganCl
a
yPr
oduc
t
smanuf
ac
t
ur
e
sc
l
a
ymol
de
dpot
t
e
r
yonanas
s
e
mbl
yl
i
ne
.I
t
ss
t
andar
dc
os
t
i
ng
s
ys
t
e
m us
e
st
woc
os
tc
a
t
e
gor
i
e
s
,di
r
e
c
tma
t
e
r
i
al
sa
ndc
onve
r
s
i
onc
os
t
s
.Eac
hpr
oduc
tmus
tpas
st
hr
ough
t
heMol
di
ngDe
par
t
me
ntandt
heFi
ni
s
hi
ngDe
par
t
me
nt
.Di
r
e
c
tma
t
e
r
i
al
sar
eadde
da
tt
hebe
gi
nni
ngof
t
hepr
oduc
t
i
onpr
oc
e
s
s
.Conve
r
s
i
onc
os
t
sar
eal
l
oc
a
t
e
de
ve
nl
yt
hr
oughoutpr
oduc
t
i
on.
Da
t
af
o
rt
heAs
s
e
mb
l
yDe
pa
r
t
me
ntf
o
rAugus
t2017a
r
e
:
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s(
100% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
35% c
ompl
e
t
e
)
2600uni
t
s
Uni
t
ss
t
ar
t
e
ddur
i
ngAugus
t
715uni
t
s
Wor
ki
npr
oc
e
s
s
,e
ndi
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s(
100% c
ompl
e
t
e
)
Conve
r
s
i
onc
os
t
s(
55% c
ompl
e
t
e
)
520uni
t
s
Co
s
t
sf
o
rAug
us
t
:
St
andar
dc
os
t
sf
orAs
s
e
mbl
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
Wor
ki
npr
oc
e
s
s
,be
gi
nni
ngi
nve
nt
or
y:
Di
r
e
c
tma
t
e
r
i
al
s
Conve
r
s
i
onc
os
t
s
$18pe
runi
t
$35.
50pe
runi
t
$12,
600
$8250
Whi
c
hoft
hef
ol
l
owi
ngj
our
nale
nt
r
i
e
sr
e
c
or
dst
heMol
di
ngDe
par
t
me
nt
'
sc
onve
r
s
i
onc
os
t
sf
ort
hemont
h,
as
s
umi
ngc
onve
r
s
i
onc
os
t
sar
e20% hi
ghe
rt
hane
xpe
c
t
e
d?
78
Copyright © 2018 Pearson Education, Ltd.
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lOMoARcPSD|6851183
A)Mol
di
ngDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
15,
414.
10
Var
i
ousac
c
ount
s
15,
414.
10
B)Ma
t
e
r
i
al
sI
nve
nt
or
y
77,
070.
50
Mol
di
ngDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
77,
070.
50
C)Mol
di
ngDe
par
t
me
ntConve
r
s
i
onCos
tCont
r
ol
92,
484.
60
Var
i
ousac
c
ount
s
92,
484.
60
D)Ma
t
e
r
i
al
sI
nve
nt
or
y
92,
484.
60
Wor
ki
nPr
oc
e
s
s— Mol
di
ng
92,
484.
60
Ans
we
r
:C
Expl
ana
t
i
on:2600uni
t
s×55% ×$35.
50=
$59,
995.
00
(
715-520uni
t
s
)×$35.
50 =
6922.
5
520uni
t
s×55% ×$35.
50 =
10,
153
Budge
t
e
d
$77,
070.
50
$77,
070.
50×1.
2=$92,
484.
60
Di
ff:
3
Obj
e
c
t
i
ve
:A
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
8)Fr
om anac
c
ount
i
ngs
t
andpoi
nt
,f
a
vor
abl
ec
os
tva
r
i
anc
e
sar
ede
bi
te
nt
r
i
e
s
,whi
l
eunf
a
vor
abl
eone
sa
r
e
c
r
e
di
t
s
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Fr
om anac
c
ount
i
ngs
t
andpoi
nt
,f
a
vor
a
bl
ec
os
tvar
i
anc
e
sar
ec
r
e
di
te
nt
r
i
e
s
,whi
l
e
unf
a
vor
abl
eone
sar
ede
bi
t
s
.
Di
ff:
2
Obj
e
c
t
i
ve
:A
AACSB:Anal
yt
i
c
alt
hi
nki
ng
9)Unde
rs
t
andar
dc
os
t
i
ngt
hec
os
tpe
re
qui
val
e
nt
uni
tc
al
c
ul
a
t
i
oni
smor
edi
ffic
ul
tt
hani
ne
i
t
he
rwe
i
ght
e
d
a
ve
r
a
georFI
FO.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thec
os
tpe
re
qui
val
e
nt
uni
tc
al
c
ul
a
t
i
oni
ss
i
mpl
e
rbe
c
aus
et
hec
os
ti
sas
s
ume
dc
ons
t
ant
dur
i
ngt
heac
c
ount
i
ngpe
r
i
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11)St
andar
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t
i
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e
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ort
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por
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t
sand
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anc
e
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r
om s
t
andar
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t
e
r
mi
ne
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a
t
e
r
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yappr
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i
a
t
ef
orac
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t
ha
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s
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Di
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3
Obj
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AACSB:Anal
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c
alt
hi
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ng
80
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