Problem 6-2

Month KM Total Cost

Janvier 4000 13,000.00 $
Février 8000 15,700.00 $
Mars 7000 15,300.00 $
Avril 12000 17,000.00 $
Mai 6000 14,300.00 $
Juin 11000 16,500.00 $
Juillet 14000 18,000.00 $
Août 10000 15,000.00 $
Septembre 13000 18,100.00 $
Octobre 15000 18,400.00 $

Units Cost
High 15000 18,400.00 $
Low 4000 13,000.00 $
Variance 11000 5,400.00 $

Variable cost per unit 0.49091 $

Fixed Cost 11,036.36 $

Chart
Y = 11 036,36 Title
+ 490,91X
$20,000.00
$18,000.00
$16,000.00
$14,000.00
$12,000.00
$10,000.00
$8,000.00
$6,000.00
$4,000.00
$2,000.00
$-
2000 4000 6000 8000 10000 12000 14000 16000
14000 16000
 Problem 6-2 - Linear Regression

Statistiques de la régression
Coefficient d 0.95899864
Coefficient d 0.9196784
Coefficient d 0.9096382
Erreur-type 536.995888
Observations 10

ANALYSE DE VARIANCE
Degré de liberté
Somme des carrés
Moyenne des carrés F Valeur critique de F
Régression 1 26414083.3 26414083.3 91.5996099 1.17663E-05
Résidus 8 2306916.67 288364.583
Total 9 28721000

Coefficients Erreur-type Statistique

Limite
t Probabilité
inférieure
Limite
pour
supérieure
seuil
Limite
de confiance
pour
inférieure
seuil=de95%
pour
confiance
seuil de= confiance
95% = 95,0%
Constante 11438.3333 518.787315 22.0482132 1.89107E-08 10242.0076 12634.659 10242.0076
Variable X 1 0.46916667 0.04902079 9.57076851 1.17663E-05 0.35612451 0.58220882 0.35612451
supérieure pour seuil de confiance = 95,0%
12634.659
0.58220882
Problem 6-4

Cost of goods sold Variable

Advertising expense Fixed
Shipping expense Mixed
Salaries and commissions Mixed
insureance expense Fixed
Depreciation expense Fixed

Shipping Salaries and

Units expenses Commissions
High level 5000 38,000.00 $ 90,000.00 $
Low level 4000 34,000.00 $ 78,000.00 $
Variance 1000 4,000.00 $ 12,000.00 $

Variance cost per unit for Shipping 4.00 $

Variance cost per unit for Commissions 12.00 $

Shipping Salaries and

Units expenses Commissions
Cost at High level 5000 38,000.00 $ 90,000.00 $
Variable cost 5000
5000 x04 20,000.00 $
5 000 x12 60,000.00 $
Variance 18,000.00 $ 30,000.00 $

Salaries = 30 000 + 12X

Shipping = 18 000 + 4X

Sales 500,000.00 $
Less : variable expense
Cost of goods sold 300,000.00 $
Shipping expenses - Variable part 20,000.00 $
Commissions- Variable part 60,000.00 $

Margin of contribution 120,000.00 $

Advertising 21,000.00 $
Shipping - fixed part 18,000.00 $
 Salaries - fixed part 30,000.00 $
Insurance 6,000.00 $
Depreciation 15,000.00 $
Operating income 30,000.00 $

Sales 450,000.00 $
Less : variable expense
Cost of goods sold 270,000.00 $
Shipping expenses - Variable part 18,000.00 $
Commissions- Variable part 54,000.00 $

Margin of contribution 108,000.00 $

Advertising 21,000.00 $
Shipping - fixed part 18,000.00 $
Salaries - fixed part 30,000.00 $
Insurance 6,000.00 $
Depreciation 15,000.00 $
Operating income 18,000.00 $
Problem 3-11
6000
March
Direct material 36,000.00 $
ADD Direct labour 60,000.00 $
ADD Manufacturing overhead 78,000.00 $
ADD WIP - Beginning 9,000.00 $
LESS WIP- ending 15,000.00 $
Cost of goods manufactured 168,000.00 $

Units COST
High level 9000 102,000.00 $
Low level 6000 78,000.00 $
Variance 3000 24,000.00 $

Variable cost per unit 8.00 $

Variable cost per unit 30,000.00 $

Y = 30 000 + 8X

Units
Direct material 42,000.00 $
Direct labour 70,000.00 $
MOH 86,000.00 $
Variance 198,000.00 $
 9000
June
54,000.00 $
90,000.00 $
102,000.00 $
32,000.00 $
21,000.00 $
257,000.00 $