المحاسب الإداري المعتمد الجزء 1 D. Cost Management

Velluna: Two Lighting Lines and Two Cost Drivers

Velluna Lighting Studios

7 أسئلة 13 نقطة اختيار متعدد · إدخال رقمي · ملء الفراغات · ترتيب

تشمل أيضاً B. Planning, Budgeting and Forecasting

حالات تدريبية أصلية من إعداد صرح. ليست أسئلة من امتحانات IMA، ويخضع تصحيحها لسياسة صرح الخاصة، وهي تختلف عن سياسة الامتحان الرسمي.

الحالة

Velluna manufactures designer architectural lamps and utility fixtures. Designer lamps require extensive manual assembly; utility fixtures use longer automated machining runs. Velluna's current normal-costing system applies all factory overhead using total direct labor cost. It is evaluating separate departmental rates.

Original annual budget	Machining	Assembly
Manufacturing overhead	$240,000	$180,000
Direct labor cost	$20,000	$300,000
Machine hours	40,000	0

Actual annual production data	Designer lamps	Utility fixtures
Units produced	1,500	10,000
Direct materials used	$90,000	$150,000
Machining direct labor cost	$10,000	$20,000
Assembly direct labor cost	$180,000	$100,000
Machining hours	5,000	34,000

Actual assembly overhead was $174,000. Under the proposed departmental model, machining overhead uses machine hours and assembly overhead uses assembly direct labor cost.

Next year's unit production plan is 20% above the current year's output for both lines, with another 20% increase planned for the following year. Materials quantities per unit and purchase prices are expected to stay constant. Materials on hand at the beginning of next year will cost $18,000. Desired ending raw materials equal 15% of the following year's production needs, measured at unchanged prices.

Velluna is launching utility fixtures across a broad commercial market. Their intended advantage is a sustainably lower delivered cost through standardized designs, efficient production, and purchasing scale, rather than exclusive styling. Management is also reviewing quality-control costs and the accounting for normal and abnormal production losses.

الافتراضات

Use original budgeted rates in both normal-costing models; the plantwide denominator includes direct labor cost in both departments.
For departmental assembly overhead, include only assembly direct labor cost in the actual activity base.
Materials purchasing calculations concern raw materials only; there are no price changes, purchase discounts, or inventory write-downs.
For spoilage classification, unavoidable losses expected under efficient operating conditions are normal and enter the cost of good output; clearly avoidable abnormal losses are expensed in the current period.
Quality-cost categories are prevention, appraisal, internal failure, and external failure; classify a cost by its stated purpose and timing.

المهارات التي تغطيها هذه الحالة

Sequence plantwide unit-cost calculations
Evaluate departmental overhead rates
Calculate overhead application balances
Prepare a direct materials purchases budget
Distinguish quality costs and spoilage treatment
Connect competitive scope with cost leadership