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来源：百度知道 编辑：UC知道 时间：2024/05/16 02:27:28
Tessmer Manufacturing Company produces inventory in a highly automated assembly plant in Olathe, Kansas. The automated system is in its first year of operation and management is still unsure of the best way to estimate the overhead costs of operations for budgetary purposes. For the first six months of operations, the following data were collected:
每个月的Machine-hours， Kilowatt-hoursTotal， Overhead Costs分别如下
January
3,800
4,520,000
$138,000
February
3,650
4,340,000
136,800
March
3,900
4,500,000
139,200
April
3,300
4,290,000
136,800
May
3,250
4,200,000
126,000
June
3,100
4,120,000
120,000
Required:
a)
Use the high-low method to determine the estimating cost function with machine-hours as the cost driver.
b)
Use the high-low method to determine the estimating cost function with kilowatt-hours as the cost driver.
c)
For July, the com
每个月的Machine-hours， Kilowatt-hoursTotal， Overhead Costs分别如下
January
3,800
4,520,000
$138,000
February
3,650
4,340,000
136,800
March
3,900
4,500,000
139,200
April
3,300
4,290,000
136,800
May
3,250
4,200,000
126,000
June
3,100
4,120,000
120,000
Required:
a)
Use the high-low method to determine the estimating cost function with machine-hours as the cost driver.
b)
Use the high-low method to determine the estimating cost function with kilowatt-hours as the cost driver.
c)
For July, the com
Y=a+bX
a)b=(139200-120000)/(3900-3100)=24
a=120000-24*3100=45600
Y=45600+24X
b)b=(138000-120000)/(4520000-4120000)=0.045
a=120000-0.045*4120000=-65400
Y=-65400+0.045X
c)According to the cost driver of machine-hours :The overhead costs Y=45600+24*3000=117600
According to the cost driver of kilowatt-hours :The overhead costs
Y=-65400+0.045*4000000 =114600
because 114600 is more near to 114000 ,the kilowatt-hours cost driver was the better predictor for July.