q1
bDM + DM purchased - eDM = 23 + 36 - 21 = 38
q2
DM cost used + DL + MO = 38 + 52 + 116 = 206
q3
eWIP + COGM - Production cost = 18 + 200 - 206 = 12
q4
bFG + COGM - eFG = 32 + 200 - 24 = 208
q5
COGS + GP = 208 + 45 = 253
q6
DL + MO = 52 + 116 = 168
q7-16|
units |
84 |
133 |
105 |
112 |
|
A |
1,120 |
1,365 |
1,225 |
1,260 |
|
B |
7,280 |
8,120 |
7,280 |
8,120 |
|
C |
2,310 |
3,535 |
2,835 |
3,010 |
|
D |
1,680 |
2,660 |
2,100 |
2,240 |
|
E |
2,541 |
2,541 |
2,541 |
2,541 |
q7
E is a fixed cost because the cost has been the same for all four quarters. (2,541)
q8
Cost B is the same in ranges: the range of 84 - 105 equals 7,280, and the range of 112 - 133 equals 8,120.
q9
The total cost of variable costs increases when the level of activity increases and decreases when the level of activity decreases, but the unit cost remains the same at all levels. For example, 1,680 / 84 = 20 baht and 2,660 / 133 = 20 baht.
q10
The total cost of a mixed cost structure behaves similarly to variable costs, meaning it increases or decreases with changes in activity levels. However, the unit cost changes inversely with changes in activity levels; that is, the unit cost decreases when activity levels increase, but increases when activity levels decrease. The unit cost of a mixed cost structure behaves similarly to fixed costs.
In summary, total cost behavior is similar to variable cost behavior, and unit cost behavior is similar to fixed cost behavior. This is because mixed costs include both fixed and variable costs. Therefore, when looking at the total cost figures in the table, it's impossible to distinguish between variable and mixed costs. The unit cost of each level must be calculated. If the values are unequal, it's a mixed cost; if they are equal, it's a variable cost.
Cost A: 1,120 / 84 = 13.33 and 1,365 / 133 = 10.26; Cost C: 2,310 / 84 = 27.50 and 3,535 / 133 = 26.58
q11
VC per unit of cost A = (1,365 - 1,120) / (133 - 84) = 5 baht and FC per quarter = 1,365 - 5*133 = 700 thousand baht. Cost per unit of cost A = 5 + 700/125 = 10.60 baht.
q12
At a level of 125,000 units, within the production range of 112,000 - 133,000 units, the cost is 8,120,000 baht. The unit cost of cost B = 8,120/125 = 64.96 baht.
q13
Calculated similarly to item 11, the unit cost of cost C = 25 + 210/125 = 26.68 baht.
q14
C is a variable cost, and its unit cost is the same for all activity levels, which is 20 baht (see answer to question 9).
q15
The unit cost of cost E = 2,541 / 125 = 20.33 baht.
q16
Find the total for each quarter, add the totals from all four quarters, and divide by 125 to get 150.23.
Quarter 1: A = 700 + 5*125, B = 8,120, C = 210 + 25*125, D = 20*125, E = 2,541
Quarter 2: A = 700 + 5*100, B = 8,120, C = 210 + 25*100, D = 20*100, E = 2,541
Quarter 3: A = 700 + 5*100, B = 8,120, C = 210 + 25*100, D = 20*100, E = 2,541
Quarter 4: A = 700 + 5*120, B = 8,120, C = 210 + 25*120, D = 20*120, E = 2,541
Total for Quarter 1 = 1,325 + 8,120 + 3,335 + 2,500 + 2,541 = 17,821
Total for Quarter 2 = 1,200 + 7,280 + 2,710 + 2,000 + 2,541 = 15,731
Total for Quarter 3 = 1,200 + 7,280 + 2,710 + 2,000 + 2,541 = 15,731
Total for Quarter 4 = 1,300 + 8,120 + 3,210 + 2,400 + 2,541 = 17,571
Total for all 4 quarters = 17,821 + 15,731 + 15,731 + 17,571 = 66,854
Cost per unit = 66,854 / (125 + 100 + 100 + 120) = 150
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