9. 請分別敘述何謂強式、半強式與弱式效率市場並且說明如何檢驗強式、半強式與弱式效率市場？(10分)

1. Answer each of the following independent questions, and show your computations if any. (25%)(1) Kraven Corporation produced 1,000 units of a product in 2024 that required 25,000 pounds of material. The price for the material was $3 per pound in 2024 and $3.25 in 2023. Kraven's cost accountant has estimated that to produce the same 1,000 units in 2023 would have required 29,700 pounds of material. What was the cost effect of productivity for materials? (Use "F" to represent favorable variance and "U" to represent unfavorable variance).

(a) What are the estimated life-cycle revenues?

(b) What is the estimated life-cycle operating income for the first year?

(a) Actual price per square yard of direct materials.

(b) Actual quantity of jackets produced.

(c) Actual direct manufacturing labor hours worked.

(d) Standard direct manufacturing labor rate.

(e) Standard direct manufacturing labor hours per shirt.

(1) Coolman is a manufacturer of sportswear. It produces all of its products in one department. The company uses weighted-average method under the process costing system. The information for the current month is as follows:Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Factory overhead is applied at a rate equal to 50% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at end of the process.Requirement:(a) Prepare a production cost worksheet if spoilage is recognized.

(b) Distinguish among spoilage, rework, and scrap.

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