(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%)

(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%)

(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%)

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. 請利用消費者選擇理論解釋物價上漲對消費的影響。請繪圖並輔以文字詳細加以說明。(10%)

2. 為降低通貨膨脹對經濟的衝擊，各國相繼提高利率。請利用消費者選擇理論解釋利率上升對人們儲蓄決策的影響。請繪圖並輔以文字詳細加以說明。(20%)

114年 - 114 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#146936

111年 - 111 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#146952

109年 - [非官方正解]109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745

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#146948