CHECK LIST OF KEY FIGURES

Chapter One
No check figures are supplied for this chapter.
Chapter Two
14 C >> net loss = <15,000>
15 A 2 >> cost/unit = 7.33
19 C >> total cost = 17,000
25 B >> CGS = 794,000
26 B >> CGM = 4,546,000
27 >> Cost of services = 39,060
28 - B >> Cost/box = 204.80
31 B >> CGM = 1,333,000
32 B >> Ending balance = 175,160
33 B >> CGM = 699,200
34 B >> Total period costs = 65,020
35 A >> CGM = 536,000
36 A >> CGM = 349,000
Chapter Three
11 B 1 >> 38/unit
12 A >> Applied = 35,360
13 A >> rate = 9.30/DLHr
14 B >> 5,000 underapplied in March
17 A >> VOH = 4.35/MHr
19 A >> TC = 3,380 + .08/MHr
20 A >> TC = 1,250 - .09/MHr
23 B >> TC = 102,400
24 A >> Y = 400 + .20/MHr
25 B >> 36 per groom
26 C >> Finishing = 4.99/DLHr
27 A >> 12,240
28 >> Difference = 40,000
29 B >> Var CGS = 490,000
30 A >> Income = 55,600
32 B >> Underapplied FOH = 3,200
34 C 2 >> Underapplied FOH = 3,600

35 A >> Applied OH = 96.17

36 A 1 >> OH = 32.30/DLHr
37 D >> CGS = 2,340
38 C >> 120,600
39 C >> OH/pool = 2,366.25
40 A >> TC = 4,520 + 3.20/MHr
41 A >> Y = 12,654.46 + 542.35/charter
42 A >> NI = 50,000
43 >> Variable IBT in 2007 = 990,000
44 A >> Operating Income = 163,830
45 A >> IBT = 258,000
Chapter Four
8 B >> RM = 14,500
9 B >> Ending WIP = 134,000
10 - A >> OH = 110% of DL$
11 D >> CGM = 576,320
12 B >> CGM = 682,000
13 A >> CGS = 477,750
15 B >> Applied OH = 4,640
16 B >> Billing = 24,561
17 D >> Overapplied OH = 9,770
18 A >> OH = 2.20/DL$
19 C >> Underapplied OH = 570
20 C >> NI = 18,435
22 A >> Payroll = 457,875
29 >> CGS = 333,000
30 A >> OH = 10.25/DLHr
31 B >> Ending WIP = 2,733,770
32 C >> Adjusted CGM = 1,772,904
33 3 >> CGM = 85,005
34 D >> NI = 95,370
35 A >> Drying = 4.75/MHr
36 D >> NI = 95,370
37 A >> Underapplied OH = 8,290
38 B >> Material Price Variance = 200,000 F
39 A >> Standard Prime Cost = 6.50
40 - D >> 8.50/MHr

41 B >> Ending RM = 60,000

42 C >> TC = 510,000
43 A >> RM Used = 24,816
Chapter Five
13 A >> Total cycle time = 14,085 minutes
14 B >> MCE = 11%
19 B >> 56,750
20 B >> 5.38/unit
21 C >> Regular IBT = 260,000
22 A >> OH rate = 10.05/unit
26 C >> MCE = 47.6%
27 C >> MCE = 56.9%
28 B >> Gazebos cost/ unit = 329.43
29 C >> Product A cost/unit = 313.43
30 B >> Cost/door = 92
31 A >> Retirement = 3,285.71/worker
32 B >> Outpatient care = 732,000
33 B >> OH rate = 48.52
35 C >> Total cost of PC Board = 10,406,000
36 C >> Contribution of Wayne = 109,744.90
37 C >> Assad = 5,180
Chapter Six
9 B >> CC EUP = 816,000
10 B >> DM EUP = 510,000
11 C >> FIFO DM EUP = 28,000
12 C >> Ending Inventory = 6,400
13 D >> DM EUP = 796,500
14 >> OH Cost/EUP = 2.50
15 >> DM Cost/EUP = 3.40
16 B >> Total Cost/EUP = 1.36
17 >> Total Cost/EUP = 4.64
18 B >> Total Cost/EUP = 26.50
19 C >> Ending WIP = 547,230
20 D >> Ending WIP = 104,580
21 B >> CGM = 44,404
22 B >> EUP Conversion = 34,315

23 B >> Ending WIP = 2,282.40

24 B >> CGM = 106,760
25 A >> CGM = 76,760
28 >> Normal spoilage = 1,400 units
29 C >> 800 units
30 >> CGM = 45,430
31 C >> Abnormal spoilage = 45,520
32 A >> CGM = 507,400
33 A >> Ending WIP = 13,096
34 C >> Ending WIP = 1,614,000
35 A >> CGS = 10,796,000
36 D >> Ending WIP = 23,480
37 C >> Total cost/EUP = 10.25
38 B >> Ending WIP = 18,360
39 A >> CGM = 270,800
40 >> Total cost/EUP = 32.00
41 B >> Total cost/EUP = 21.25
42 C >> CGM = 880,000
43 D >> Total cost/EUP = 17.17
44 B >> CGM = 2,880,000
45 A >> Finish unit cost of conversion = 21.00
46 C >> Abnormal spoilage = 150 pounds
47 >> Abnormal spoilage = 576
48 >> Abnormal spoilage = 580
49 B >> Abnormal spoilage = 1,566
50 D >> CGM = 1,418,000
Chapter Seven
12 B >> MQ Var = 170 U
13 B >> MP Var = 1,150 F
14 B >> LE Var = 4,350 F
15 B >> Total Labor Var = 900 U
16 C >> MP Var = 1,875 U
17 A >> Total Labor Var = 3,250 U
18 Case B >> AP = 8.80
19 A >> Total VOH Var = 16,940 F
20 A >> Total FOH Var = 450 F
21 A >> Vol Var = 1,260 U

22 B >> Actual Hrs = 25,500

23 C >> Controllable Var = 3,200 F
24 >> Vol Var = 1,475 U
25 A >> Vol Var = 3,040 U
26 A >> Std cost/batch = 30.20
29 A >> Total Var = 4,135 U
33 >> MQ Var = 1,637 U
34 >> Labor Mix Var = 5,000 U
35 A >> Labor Mix Var = 4,770 U
36 >> LR Var = 18,150 F
37 A >> MQ Var = 1,200 U
38 F >> LE Var = 50 U
39 B >> MQ Var = 630 U
40 A LR Var = 62,300 U
41 B >> FOH Sp Var = 4,000 F
42 A >> Total FOH Var = 360 U
43 D >> VOH Eff Var = 16,000 U
44 B >> VOH Eff Var = 20,700 U
45 C >> LR Var = 450 U
46 C >> Total FOH Var = 220 U
47 B >> Adjusted balance = 2,765,817
48 A >> Variable Conversion Eff Var = 60,000 U
50 A 3 >> LR Var = 820 U
51 B >> LE Var = 2,000 U
52 A >> Material Yield Var = 800 U
Chapter 8
12 >> Total projected revenue = 483,000
13 - March >> Budgeted production = 35,200
14 >> Total production = 2,266,000
15 >> Yards to purchase = 39,840
16 A >> Production = 375,500
17 B >> Total purchases = 50,780.50
18 B >> A/R on 3/31 = 30,900
19 C >> October collections = 627,975
20 B >> May credit sales = 337,500
21 >> Increase in cash = 606,650
22 >> Total disbursements = 1,954,000

23 >> Ending cash in June = 3,690

24 A >> CGS = 13,000,000
25 >> Selling price = 10.80
26 B >> Collections = 660,000
27 >> NI = 77,000
28 B >> NI = 787,500
33 >> Production = 1,335,000
34 E >> 296,787.12
35 E >> Ending cash in March = 12,447.18
36 C >> Fixed S&A expense = 225,000
37 D >> Cash available = 18,860
38 C >> 105,000
39 >> 2008 collections = 1,065,000
40 A >> 2006 ending cash = 700
41 C >> IBT = 4,314,000
42 D >> Budgeted labor = 2,270,000
43 >> March ending cash = 5,016
44 A >> Net operating earnings = 940,780
45 A >> Corporate allocation = 75,000
Chapter 9
8 B >> Variable CGS = 61,250
9 C >> Net loss = <183,750>
10 C >> 25
11 B >> 290,100
12 D >> B/E = 918 rings
13 >> Minimum SP = 100
14 C >> 450 playhouses
15 B >> revenue = 1,410,000
16 E >> 820 units
17 B >> 603 units
19 B >> Revenue = 2,845,459
20 C >> .062/passenger
21 C >> 61,715 units
22 E >> CM = 26,100
23 D >> Profit = 130,000
24 B >> Revenue = 17,854,375,000
25 A >> B/E = 137.5 bushels/acre

26 D >> Increase in NI = 420

27 D >> Operating leverage = 7.37
32 A >> Net loss = <200>
33 C >> 4,576 units
34 E >> CM = 17.01
35 B >> B/E = 90,700 baseballs
37 C >> B/E = 4,209 bags
38 D >> B/E = 3,167 bags/month
39 E >> 3,111 V8 engines
40 D >> Total revenue/bag = 582.40
41 C >> 4.74/guest day
42 E >> 48,149 units
43 B >> M/S = 62%
44 E >> VPI NI = 162,720
45 B 9 >> 169,409 units
Chapter 10
12 >> sunk cost = 29,700
14 E >> 77,000
15 >> Incremental profit = 58,000
16 A >> Advantage to buy = 24,000
17 >> Incremental profit/bumper = 48
18 C >> 27,059 units
19 A >> CM/unit of labor for PDA = 5
20 B >> Pretax income = 325,000
21 B >> Incremental profit = 6,000
22 B >> Incremental loss = <1,580>
23 C >> Grooming CM/hour = 18
24 B >> Change in profit = 72,000
25 B >> Operating loss = <108,000>
26 A >> Segment margin = <125,000>
31 A >> Net advantage to buy = 50,000
32 C >> Maximum = 2,800,000
33 B >> Disadvantage to outsource = <110,000>
34 A >> Total unit cost = 243.03
35 B >> Pretax income = 76,944
36 A >> Total Plan 3 income = 1,431,000
37 B >> Net advantage to keep steaks line = 293,000

38 C >> Estimated profit from operations = 1,700,000

39 B >> Plan C operating income = 82,500
41 B 1 >> Total CM = 840
42 C >> Minimum unit price = 14.40
Chapter 11
12 B >> Rate = .84/sales dollar
13 B >> Increase in income = 12,600,000
14 A >> Cost of fish = 108,795
15 B >> Total quarts = 400,000
16 A >> Net profit of Games = 750,000
17 B >> EI of perfume = 3,000
18 B >> Under NRV, Jam = 49,853
19 A >> Yarn net benefit = 6,000
20 B >> Additional profit = 52,000
21 B >> EI of Smoked = 3,900
23 C >> Allocated cost to Renting = 15,000
24 >> Fair = 38,000
25 C >> Dresses = <8,000>
26 B >> Net profit of Sequel = 3,628,800
27 >> Reduction in joint cost = 408,000
28 B >> IBT = 55,025
29 C >> Underapplied OH = 4,250
30 A >> 42.25
33 B >> Fundraising = 3,600
35 CGM = 40,595
36 B >> CGS = 238,260
37 C >> CGS = 238,260
38 C >> Ending FG = 11,952
39 C >> Ending FG = 13,286
40 B >> Overall gross margin = 1,067,500
41 B >> Joint cost of towels = 34,896
42 D >> Premium CGM = 12,778
43 D >> NRV of Apparel = 64,550
44 D >> NRV = 517
45 B 3 >> CGM of Straw = 146,250
46 A >> Allocated joint cost = 68,800

Chapter 12
No check figures are supplied for this chapter.
Chapter 13
20 >> Loans = 412,500
21 >> Loans = 417,333
22 B >> Assembly = 302,235
23 >> Loans = 414,544
24 C >> S3 = 578,245.1980
26 B >> Minimum price = 108.75
27 B >> 42.50/unit
28 C >> 12.60
30 B >> .665/minute
33 A >> Net operating income = 11,500
34 B >> Total budgeted manufacturing cost = 96,565
35 B >> Total variance = 50,500 F
36 A >> Total variance = 370,000 F
38 >> Total Out-Patient cost = 788,000
39 B >> RI = 3,851,333
40 >> College Texts = 2,707,699
41 C >> Finish = 16.96/DLHr
42 D >> Total = 3,584,599
43 B >> Case 2 selling price = 43
44 B >> Upper limit = 4,640
45 B >> Variable cost = 44.90
46 B >> CM = 600,000
47 C >> Total LC = 444,340
49 A >> Standard variable manufacturing cost + 20% = 7.68
Chapter 14
17 B >> Payback = 8.75 years
18 A >> Payback = 5.29 years
19 >> NPV = 47,654
20 A >> NPV = 1,991,594
21 >> PI = 1.10
22 A >> PI = 1.05
23 C >> Annual CF = 59,165
24 A >> PV = 606,528

25 B >> NPV = 4,290,554

26 C >> CFAT = 12,600
27 B >> 3.79 years
31 >> FV = 11,274
32 >> Cost = 46,460
33 E >> PV = 539,396
34 A >> ARR = 26.67%
35 C >> ARR = 18.66%
36 B >> Payback = 5.7 years
37 C >> NPV = 3,364
38 C >> PI = .92
39 A >> Payback = 3.20 years
40 A >> NPV = 14,056
41 A >> NPV = <51,159>
42 B >> NPV = 27,781
43 C >> NPV = 169,571
44 C >> Total NPV = 7,034,827
45 A >> NPV = 519,765
46 B >> NPV = 79,760
47 B >> NPV = <482,701>
48 D >> ARR = 86.79%
49 B >> NPV = 22,489
Chapter 15
13 B >> Indifference point = 1,610 hours
19 >> Efficiency var = 312 U
20 A >> Total var = 2,088 U
21 >> Total revenue var = 6,000 F
22 B >> Total revenue var = 400 U
23 >> Total FC var = 10,000 U
35 D >> Cost savings = 14.40
36 A >> Total unexpended appropriation = 10,250
38 C >> total var = 3,000 F
Chapter 16
20 A >> Total 2007 cost = 50,700
21 A >> Total 2007 cost = 327,600
23 C >> Total quality costs = 183,000

24 B >> Total quality costs = 50,280

38 A >> Total Mini = 15,000
39 A >> Total Chic = 72,000
40 B >> Total failure costs = 34,000
41 B >> Total failure costs = 16,000
42 A - 3 >> Total quality costs = 189,700
43 A 3 >> Total quality costs = 194,400
Chapter 17
14 >> Carrying costs = 1.024
15 >> Target cost/unit = 11.73
16 B >> Target manufacturing cost/unit = 73.42
17 >> Target cost = 205
22 A >> ENC var = 3,450 U
23 B >> ENC var = -024 >> CGS = 48,000
25 >> CGS = 954,000
29 >> EOQ of Powder = 50
30 >> EOQ = 800 units
31 >> EOQ = 800 units
32 C >> 4.84 runs
34 A >> Target cost/unit = 1.68
35 >> Target cost of production = 280
37 C >> CGS = 31,000
38 B >> Increase of 82,560
43 A >> EOQ = 947 pounds
44 C >> Fertilizer EOQ = 1,625 pounds
Chapter 18 No check figures are supplied for this chapter.
Chapter 19
17 >> Division 3 = 10%
18 C >> ROI = 32%
19 D >> ROI = 25.03%
20 >> RI = 1,760,000
21 B >> RI of Division 2 = 266,000
22 D >> Asset T/O = 1.56

23 >> After-tax income = 6,185,000

24 A >> EVA = 12,103,000
28 D >> Throughput = 147 units/hour
29 D >> Throughput = 10.15 units/hour
30 A >> MCE = 64%
33 A >> Net effect on pretax income = <540,000>
34 C >> Net increase in cash = 300
36 A >> ROI = 21%
37 A >> Actual ROI = 11.88%
38 A >> RI = 10,200
39 A >> CM = 7,420
40 A >> Sailboat ROI = 20%
41 A >> Projected EVA = 1,125,000
43 D >> Throughput = 6.4 units/hour
54 A >> Year 3 = 350,000