108年 - 108 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#147111

(1). What is the adjusted budget for appraisal costs, assuming the new method is implemented and 800,000 units are tested during the manufacturing process in 2018? (3%)

(2). How much do internal failure costs change, assuming 500,000 units are tested under the new method and it reduces the amount of unacceptable units in the manufacturing process by 40%? (3%)

(3). What would be the change in the external failure budget, assuming external failures are reduced by 60% and the same facts as in part (2)? (3%)

(1). What is the average waiting time for cycles if they are the only item manufactured? (3%)

(2). What are the average waiting times if both cycles and scooters are produced and the assembly line is not enlarged? (3%)

(3). What are the average waiting times if both cycles and scooters are produced and the assembly line is enlarged? (3%)

(4). What is the expected monthly margin without scooters if the company sells all 92 cycles it manufactures? (3%)

(5). Assume average sales and that sales equal production. What is the expected monthly contribution margin if scooters are made with the current assembly line? What is the expected monthly contribution margins if scooters are made with the new assembly line? (3%)

(6). What action do you recommend? (4%)

(1). Prepare a production cost worksheet using weighted-average for the assembly department. (18%)

(2). Spoilage can be a significant cost for many organizations. Discuss when spoilage might happen and how the costs of normal spoilage get allocated. (4%)

4. ABC Company is interested in replacing a machine with a new one. The old machine has a salvage value of $20,000 now and no salvage value 3 years later, if rebuilt. If the old machine is kept, it must be rebuilt one year after at a predicted cost of $30,000.
The new machine costs $120,000 and had a predicted salvage value of $25,000 at the end of three years. If purchased, the new machine will allow cash savings of $40,000 for the first year and $20,000 for each year of its remaining life. The cash savings all occur at the end of the respective year.
Required:
What is the net present value of purchasing the new machine if ABC Company has a required rate of return of 14%? (15%)

(1). Assuming XYZ defines investment as average assets during the period, calculate the return on investment for HD. (10%)

(2). Calculate the residual income for HD if XYZ has a required rate of return of \( 8\% \). (10%)

6. Taipei Company produces basketballs that it sells for $40 each. At capacity, Taipei can produce 60,000 units a year. The costs of producing and selling 60,000 units are as follows:


Required:

Suppose Taipei Company is currently producing and selling 50,000 basketballs. Tainan Company wants to place a one-time only special order for 8,000 basketballs at $25 each. Taipei Company will not incur variable marketing costs for this special order. Should Taipei Company accept this order? Please show your calculations. (15%)