國立彰化師範大學九十一學年度碩士班招生考試試題
系所：會計學系 碩士班
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科目：管理會計
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I. Multiple choice: Please choose the best answer (each question 2 points, total 20 points)
1.
The two dimensions of managerial accounting are:
A. a decision-influencing dimension and a profit-maximizing dimension.
B. a cost-minimizing dimension and a profit-maximizing dimension.
C. a decision-influencing dimension and a cost-minimizing dimension.
D. a decision-facilitating dimension and a financial-influencing dimension.
E. a decision-facilitating dimension and a decision-influencing dimension.
2.
The estimates used to calculate the predetermined overhead rate will virtually always:
A. prove to be correct.
B. result in a zero balance left in the Manufacturing Overhead account at the end of the year.
C.
D.
E.
3.
Which of the following represents a correct sequence in preparing a departmental production report?
A.
B.
C.
D.
E.
4.
result in overapplied overhead that is closed to Cost of Goods Sold if it is immaterial in amount.
result in underapplied overhead that is closed to Cost of Goods Sold if it is immaterial in
amount.
result in either underapplied or overapplied overhead that is closed to Cost of Goods Sold if it is
immaterial in amount.
Analysis of total costs, analysis of physical flow of units, computation of unit costs, and
calculation of equivalent units.
Analysis of total costs, calculation of equivalent units, computation of unit costs, and analysis
of physical flow of units.
Calculation of equivalent units, analysis of physical flow of units, analysis of total costs, and
computation of unit costs.
Analysis of physical flow of units, calculation of equivalent units, computation of unit costs,
and analysis of total costs.
Analysis of physical flow of units, computation of unit costs, calculation of equivalent units,
and analysis of total costs.
Homogeneity is a key issue in the selection of cost pools. In order for a cost pool to be
homogeneous,
A. all costs must relate to the same type of resource.
B. the activity associated with each cost must be consumed in approximately the same proportion
by each product line.
C. all costs must be approximately the same dollar amount.
D. all costs must be incurred to make only a subset of the products.
E. all costs must be from the same department.
國立彰化師範大學九十一學年度碩士班招生考試試題
系所：會計學系 碩士班
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5.
Consider the following comments about absorption- and variable-costing income statements:
I – A variable-costing income statement discloses a firm’s contribution margin.
II – Cost of goods sold on an absorption-costing income statement includes fixed costs.
III – The amount of variable selling and administration cost is the same on the absorption- and
variable-costing income statements.
Which of the above statements is (are) true?
A.
6.
科目：管理會計
共 6 頁，第 2 頁
I.
B.
II.
C.
I and II.
D.
II and III.
E. I, II, and III.
Consider the following statements about the direct method of service department cost allocation:
I – Under the direct method, all service department costs are eventually allocated to production
departments.
II – The order in which service department costs are allocated to production departments is
important.
III – Once a service department’s costs have been allocated, no costs are recirculated back to that
department.
Which of the above statements is (are) correct?
A.
7.
8.
I.
B.
II.
C.
I and II.
D.
I and III.
E.
I, II, and III.
Which of the following correctly notes the decision-making approch and performance-evaluation
measurement method used by many companies that may lead a manager to reject an attractive
investment for fear of looking bad?
Performance-evaluation
Measuurement Method
Discounted cash flow
A.
Decision-Making Approach
Discounted cash flow
B.
C.
D.
E.
Discounted cash flow
Accrual accounting
Accrual accounting
Discounted cash flow
Accrual accounting
Accrual accounting
None of the above, because a manager will not act in this manner.
During 2001, a department’s 3-variance overhead standard costing system reported unfavorable
spending and volume variances. The activity level selected for allocating overhead to the product
was based on 80% of practical capacity. If 100% of practical capacity had been selected instead,
how would the reported unfavorable spending and volume variances be affected?
國立彰化師範大學九十一學年度碩士班招生考試試題
系所：會計學系 碩士班
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A.
B.
C.
D.
E.
9.
Spending variance
Increased
Increased
Unchanged
Unchanged
Changed
科目：管理會計
共 6 頁，第 3 頁
Volume variance
Unchanged
Increased
Increased
Unchanged
Unchanged
When designing a managerial performance evaluation and reward system, there is often a trade-off
between which of the following factors?
A. Incentives to act and salary.
B. Incentives to act and experience.
C.
D.
E.
Skills and experience.
Risk and incentives to act.
Experience and salary.
10. When deciding whether to sell a product at the split-off point or process it further, joint costs are not
usually relevant because:
A. such amounts do not help to increase sales revenue.
B.
C.
D.
E.
such amounts reflect opportunity costs.
such amounts are sunk and do not change with the decision.
such amounts only slightly increase a company’s sales margin.
the sales revenue does not decrease to the extent that it should, if compared with separable
processing.
II. Problem and Computing: (80%)
1. On May 1, the Taichung Company had a work-in-process inventory of 10,000 units. The units were
100% complete for material and 30% complete for conversion, with respective costs of $30,000 and
$1,850.
During the month, 150,000 units were completed and transferred to finished goods. The ending
work-in-process inventory on May 31 consisted of 10,000 units. These units were 100% complete
with respect to materials and 80% complete with respect to conversion.
Costs added during the month were $330,000 for materials and $503,750 for conversion.
Required:
Using the weighted-average method, calculate:
1) Total equivalent units for material and conversion. (6%)
2) The cost per equivalent unit for material and conversion. (6%)
國立彰化師範大學九十一學年度碩士班招生考試試題
系所：會計學系 碩士班
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科目：管理會計
共 6 頁，第 4 頁
3) The cost transferred to finished goods. (6%)
4) The cost of ending work in process. (6%)
2.
Paisa Auto Glass is a regional distributor of automobile window glass. The windshields are
manufactured in Japan and shipped to Paisa. Management is expecting an annual demand of
10,800 windshields. The purchase price per windshield is $395. Other costs associated with
ordering and maintaining an inventory of these windshields are as follows:
 The historical ordering costs incurred in the Purchase Order Department for placing and
processing orders are shown below.
Year
1999
2000
2001







Orders Placed and Processed
15
50
95
Total Processing Costs
$11,900
12,075
12,300
Management expects the ordering costs to increase 16 percent over the amounts and rates
experienced the last three years.
Each order is inspected by both Japan and Taiwan officials at the border. A $75 fee is charged.
A clerk in the Receiving Department receives, inspects, and secures the windshields as they
arrive from the manufacturer. This activity requires eight hours per order received. This
clerk has no other responsibilities and is paid at the rate of $9 per hour. Related variable
overhead costs in this department are applied at the rate of $2.50 per hour.
Additional warehouse space will have to be rented to store the new windshields. Space can be
rented as needed in a warehouse at an estimated cost of $2,500 per year plus $5.35 per
windshield.
Breakage cost is estimated to average $3.00 per windshield.
Taxes and fire insurance on the inventory are $1.15 per windshield.
Other storage costs amount to $10.50 per windshield.
Paisa Auto Glass operates on a six-day work week for 50 weeks each year. The firm is closed
two weeks each year.
Six working days are required from the time the order is placed with the manufacturer until it is
received.
Required:
Calculate the following values to Paisa Auto Glass Company.
1) The value of the ordering cost that should be used in the EOQ formula. (Hint: Use the high-low
method to estimate the variable portion of the processing cost per order.) (4%)
2) The value of the storage cost that should be used in the EOQ formula. (4%)
3) The economic order quantity. (4%)
國立彰化師範大學九十一學年度碩士班招生考試試題
系所：會計學系 碩士班
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4)
5)
6)
The minimum annual relevant cost of ordering and storage at the economic order quantity. (4%)
The reorder point in units. (4%)
Management has been able to negotiate a JIT purchasing agreement with the Japan
manufacturer, and the inspection fee has been renegotiated with the border officials. The
purchasing manager has determined that JIT purchasing would enable the company to reduce
the cost per order to $32.40. Moreover, she has analyzed the cost of storing windshields,
taking care to include the cost of wasted space and inefficiency. She estimates that the real
annual cost of holding inventory is $60 per windshield.
a.
b.
c.
3.
科目：管理會計
共 6 頁，第 5 頁
Calculate the new EOQ, given the purchasing manager’s new cost estimates. (4%)
How many orders would now be placed each year? (4%)
Compute the new minimum annual relevant cost of ordering and storage. (4%)
Duracell Corporation manufactures rechargeable flashlights in USA. The firm uses a standard
absorption costing system for internal reporting purposes; however, the company is considering
using variable costing. Data regarding Duracell’s planned and actual operations for 2001 follow:
Planned Activity Actual Activity
Beginning finished-goods inventory in units
35,000
35,000
Sales in units
140,000
125,000
Production in units
Direct material
Direct labor
Variable manufacturing overhead
Fixed manufacturing overhead
Variable selling expenses
Fixed selling expenses
Variable administrative expenses
Fixed administrative expenses
Total
140,000
Budgeted Costs
Per Unit
Total
$12.00
$1,680,000
9.00
1,260,000
4.00
560,000
5.00
700,000
8.00
1,120,000
7.00
980,000
2.00
3.00
$50.00
280,000
420,000
$7,000,000
130,000
Actual Costs
$1,560,000
1,170,000
520,000
715,000
1,000,000
980,000
250,000
425,000
$6,620,000
The budgeted per-unit cost figures were based on Duracell producing and selling 140,000 units
in 2001. Duracell uses a predetermined overhead rate for applying manufacturing overhead to its
product. A total manufacturing overhead rate of $9.00 per unit was employed for absorption
costing purposes in 2001. Any overapplied or underapplied manufacturing overhead is closed to
the Cost of Goods Sold account at the end of the year. The 2001 beginning finished-goods
國立彰化師範大學九十一學年度碩士班招生考試試題
系所：會計學系 碩士班
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科目：管理會計
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inventory for absorption costing purpose was valued at the 2000 budgeted unit manufacturing cost,
which was the same as the 2001 budgeted unit manufacturing cost. There are no work-in-process
inventories at either the beginning or the end of the year. The planned and actual unit selling price
for 2001 was $70.00 per unit.
Required:
Was Duracell’s 2001 income higher under absorption costing or variable costing? Compute the
following amounts.
1) The value of Duracell Corporation’s 2001 ending finished-goods inventory under absorption
costing. (5%)
2) The value of Duracell Corporation’s 2001 ending finished-goods inventory under variable
costing. (5%)
3) The difference between Duracell Corporation’s 2001 reported income calculated under
absorption costing and calculated under variable costing. (5%)
4) Suppose Duracell Corporation had introduced a JIT production and inventory management
system at the beginning of 2001.
a. What would likely be different about the scenario as described in the problem? (5%)
b. Would reported income under variable and absorption costing differ by the magnitude you
found in requirement (3)? Explain. (4%)