AsheSheet - UTS Manacc Sem 3

What happens in our room, stays in our room ;)
You don't know the rules. The rule finds you

(+) Tambahan rule, kalo jawaban udah KUNING tapi ternyata ada revisi, nanti di sebelah
jawabannya kasih “(REVISED)” yak, biar tau itu jawabannya berubah ;*
Prasmul Company produces healthcare equipment. Each Alpha product costs

$10 to produce and can be sold for $13. Alpha product can be sold as is, or
processed further into Beta product at a cost of $14 each. Prasmul Company
could sell the Beta product for $23 each. The joint cost per unit is
a.$14
b.$0.
c.$13
d.$10 (marco ini, itu biaya yang kena di multiple product)
e.No correct answer.
Prasmul Company is considering to market its product in TV commercial. It is

expected that the advertisement will bring additional sales of 5,000 units. To
advertise in TV, it needs to pay $15,000 to the TV station and the cost to produce
the commercial totals $10,000. The product itself has variable cost of $40 and
selling price of $80. Should Prasmul Company market its product in TV and why?
a.No correct answer. (aldrich ini) (price - vc = 40, 40 x 5000 = 200k. 200-25 =
175k) mantap aldrich kece B)
b.Yes, it will bring additional net income of $15,000
c.No, it will reduce net income by $5,000
d.Yes, it will bring additional net income of $14,000
e.Yes, it will bring additional net income of $20,000

Total period cost:
a.
$110,000.
b.
$239,000.
c.
$433,000.
d.
No correct answer
e.
$143,000
Prasmul Company, a healthcare equipment manufacturer, has the following
projected figures for next year:
How much total sales revenue required to obtain a before-tax profit of

$270,000 at a volume of 6,000 units? (changing in unit selling price but unit
variable cost and total fixed cost are constant)
a. $1,425,000
b. $1,320,000
c. no correct answer
d. $1,530,000
e. $900,000
Prasmul Company applies overhead on the basis of 140% of direct labor cost.
Job No. 100 is charged with $400,000 of direct materials costs and $ 280,000 of
manufacturing overhead. The total manufacturing costs for Job No. 100 is...
a.
680,000
b.
1,072,000
c.
None of the answers are correct

e.
280,000
A decrease in the level of activity will have the following effect on unit costs:
a.
Unit fixed cost will decrease
b.
Unit fixed cost will remain constant
c.
Unit variable cost will remain constant
d.
No correct answer
e.
Unit variable cost will decrease
Prasmul Company produces healthcare equipment Alpha and Beta. The

following information for the year:
Budgeted Actual Cost Driver

Designing $ 450,000 $ 460,000 designer hours
Cutting $ 4,000,000 $ 4,098,600 machine hours
Colouring $ 1,500,000 $ 1,198,800 direct labor hours
Packing $ 400,000 $ 500,000 finished units
Overhead cost $ 6,350,000 $ 6,257,400
Designer hours 15,000 hours 16,000 hours
Machine hours 160,000 hours 162,000 hours
Direct labor hours 75,000 hours 74,000 hours
Finished units 25,000 hours 25,000 hours
Under ABC costing, Prasmul Company will assign the cutting rate by
a.
$25.00 per hour
b.
No correct answer
c.
$38.63 per hour
d.
$25.30 per hour
e.
$39.69 per hour
GUYS ADA YG TAU GA :(
Prasmul Company completed Job for Alpha product during 2021. The job cost
sheet listed the following:
Direct materials $121,000
Direct labor 66,000
Manufacturing overhead applied 44,000
Manufacturing overhead actual 49,500
Units produced 3,300
Units sold 1,980
Which statement is true?
a.
cost assigned to work in process is $236,500

b.
cost of the goods sold is 0
c.
No correct answer
d.
cost per unit is $72
e.
the cost of finished goods on hand is $92,400


Overhead cost $ 6,350,000 $ 6,257,400
Under ABC costing, Prasmul Company will assign the packing rate by:
a.
No correct answer
b.
$254.00 per hour
c.
$20.00 per hour
d.
$250.30 per hour
e.
$16.00 per hour
INI GIMANAAA CARANAAA
Prasmul Company has a well-worn equipment and is considering it to be
replaced. The following data has been collected:
Old Equipment New Equipment
Purchase price $225,000 $375,000
Accumulated depreciation 90,000 -0-
Annual operating costs 300,000 240,000
If the old equipment is replaced now, it can be sold for $60,000. Both the old
equipment’s remaining useful life and the new equipment’s useful life is 5
years.
The net advantage (disadvantage) of replacing the old equipment with the
new equipment is
a.
$(75,000)
b.
$60,000
c.
$(15,000)
d.
$90,000
e.
No correct answer.
The following information is available for Prasmul Company:
January 1 January 31
Raw materials inventory $ 13,000 $ 20,000
Work in process inventory $ 5,000 $ 2,000
Materials purchased in January $ 45,000
Direct labor in January $ 80,000
Manufacturing overhead in January $ 75,000
Based on above information, what is Prasmul’s direct material used?
a.
$45,000
b.
$38,000
c.
No correct answer
d.
$23,000
e.
$50,000
Which of the following statements is true?
a. Determining unit cost of a product is an output of financial accounting.
b. No correct answer
c. Managerial accounting information is generally prepared for creditors.
d. Reports prepared in managerial accounting are usually general-purpose

reports.
e. Financial statements are prepared routinely, managerial accounting reports

are prepared as needed

correct level classification of its activity cost is:
a.
Designing the product, facility level.
b.
Changing product’s colour on machines, batch level.
c.
The production department manager’s salary, product level

d.
Depreciation of the machine (straight line method), unit level.
e.
No correct answer
Prasmul Company applies overhead on the basis of 80% of direct labor cost.
Job No. 100 is charged with $200,000 of direct materials costs and $ 80,000 of
manufacturing overhead. The total manufacturing costs for Job No. 100 is …
200+100+80=380k
a.
80,000
b.
280,000
c.
d.
380,000
e.
344,000
Prasmul Company has two product lines at the moment, and one of them is
unprofitable:
Sales $ 215,000
Variable expenses $ 125,000
Contribution margin $ 90,000
Fixed expenses $ 130,000
Net loss $ (40,000)
If this product line is eliminated, 90% of the fixed expenses can be eliminated
and the rest will be allocated to other product lines. If management decides to
eliminate this product line, the company’s net income will
a.
increase by $13,000.
b.
c.
d.
decrease by $27,000.
e.
No correct answer.
Prasmul Company completed Job for Alpha product during 2021. The job cost sheet
listed the following:
Direct materials $132,000
Direct labor 72,000
Manufacturing overhead applied 48,000
Manufacturing overhead actual 54,000

Units produced 3,600
Units sold 2,160
Which statement is true?
a.
No correct answer (aldrich)
b.
cost per unit is $72
c.
cost assigned to work in process is $258,000
d.
the cost of finished goods on hand is $100,800
e.
cost of the goods sold is 0
Prasmul Company has the following data:
Direct materials used $14,500
Direct labor 26,000
Total manufacturing overhead 31,750
Beginning work in process 41,000

Ending work in process 25,000
Compute cost of goods manufactured:
a.
72,250
b.
88,250
c.
Cannot be determined from the information provided
d.
97,750f
e.
66,000
Prasmul Company has the following data:
Direct materials used $14,500
Direct labor 26,000
Total manufacturing overhead 31,750
Beginning work in process 41,000
Ending work in process 25,000

Compute total manufacturing cost :
a.
Cannot be determined from the information provided
b.
97,750
c.
50,000
d.
72,250
e.
66,000
Materials purchased in January $ 45,000 dm
Direct labor in January $ 80,000 dl
Manufacturing overhead in January $ 75,000 moh
Based on above information, what is Prasmul’s cost of goods manufactured ?

a. 198,000
b. 196,000
c. No correct answer
d. 200,000
e. 75,000
Which of the following statements is false?
a.Reports prepared in managerial accounting are usually specific-purpose

reports. (true)
b.Financial statements are prepared routinely, managerial accounting reports

are prepared as needed (true)
c.No correct answer
d.Managerial accounting information is generally prepared for top-level

managers.(True)
e.Determining unit cost of a product is an output of financial accounting.(true)
Prasmul Company sells two types of Thermometer. The sales mix is 30% (Alpha
thermometer) and 70% (Beta Thermometer). Alpha thermometer has variable
costs per unit of $180 and a selling price of $300. Beta Thermometer has
variable costs per unit of $210 and a selling price of $390. Prasmul Company
fixed costs are $891,000. How many units of Beta Thermometer would be sold at
the break-even point?
a.
7,700
b.
4,455
c.
11,000
d.
3,850
e.
No correct answer
Prasmul Company is considering between selling its product finished or

unfinished. The unit cost of the unfinished product is $24 and Prasmul would
sell it for $52. The cost to finish the product is estimated at $17 per unit and the
company believes the market would support a price of $68 on the finished unit.
In what state should Prasmul Company sell its product and why?
a.No correct answer.
b.Sell unfinished, the company will be better off by $16 per unit.
c.Sell finished product, the company will be better off by $11 per unit.
d.Sell finished product, the company will be better off by $23 per unit.
e.Sell unfinished, the company will be better off by $1 per unit.
06. In 2020, Prasmul Company sold 1,600 units thermogun at $500 each, and
earned net income of $40,000. Variable expenses were $300 per unit, and fixed
expenses were $160,000. The same selling price is expected for 2021. Prasmul
Company variable cost per unit will rise by 20% in 2021 due to increasing
material costs, so they are tentatively planning to cut fixed costs by $10,000.
How many dollars must Prasmul Company sell in 2021 to maintain the same
income level as 2020 (omit decimals in units)?
a.
528,000
b.
No correct answer
c.
559,000
d.
678,500
e.
500,000
Prasmul Company has two product lines at the moment, and one of them is
unprofitable:
Sales $ 215,000
Variable expenses $ 125,000
Contribution margin $ 90,000
Fixed expenses $ 130,000
Net loss $ (40,000)

If this product line is eliminated, 60% of the fixed expenses can be eliminated
and the other 40% will be allocated to other product lines. If management
decides to eliminate this product line, the company’s net income will
a. No correct answer.
b. increase by $12,000.
c. decrease by $12,000.
d. increase by $40,000.
e. decrease by $90,000.


Overhead cost $ 6,350,000 $ 6,257,400
Under ABC costing, Prasmul Company will assign the colouring rate by:
a.
$84.56 per hour
b.
$84.67 per hour
c.
$16.20 per hour
d.
No correct answer
e.
$20.00 per hour

Overhead cost $ 6,350,000 $ 6,257,400

Under ABC costing, Prasmul Company will assign the colouring rate by:
a.
$84.56 per hour
b.
$84.67 per hour
c.
$16.20 per hour
d.
No correct answer
e.
$20.00 per hour
Prasmul Company is considering to market its product in magazine. The

magazine published 2,000 copies, and each copy would have one coupon. If a
customer brings a coupon to the store, a discount of $2 will be given. It is
expected that the advertisement will bring additional 500 customers who will
redeem the coupon. To advertise in magazine, the cost is $5,000. The product
itself has variable cost of $40 and selling price of $80. Should Prasmul
Company market its product in magazine and why?
a.No, it will reduce net income by $4,000
b.No correct answer.
c.Yes, it will bring additional net income of $14,000
d.Yes, it will bring additional net income of $19,000
e.Yes, it will bring additional net income of $15,000

Materials purchased in January $ 45,000
Direct labor in January $ 80,000
Manufacturing overhead in January $ 75,000
Based on above information, what is Prasmul’s cost of goods manufactured ?
a.
200,000
b.
No correct answer
c.
196,000
d.
198,000
e.
75,000
Prasmul Company is reported the following year-end information (in $):
Raw materials inventory, January 1 20,900
Raw materials inventory, December 41,800

31
Work in process, January 1 18,810
Work in process, December 31 12,540
Finished goods, January 1 41,800
Finished goods, December 31 33,440
Raw materials purchases 1,776,500
Direct labor 794,200
Factory utilities 156,750
Indirect labor 52,250
Factory depreciation 418,000
Factory maintenance 12,100
Operating expenses 438,900
Sales revenue 6,600,000
Calculate the gross profit that appears in income statement for the year ended
December 31, 2021 for Prasmul Company
a.
$3,396,470
b.
$3,203,530
c.
No correct answer
d.
$3,425,290
e.
$3,826,570
In 2020, Prasmul Company sold 3,500 units thermogun at $500 each. Variable
expenses were $250 per unit, and fixed expenses were $500,000. The same
selling price is expected for 2021. Prasmul Company is tentatively planning to
invest in equipment that would increase fixed costs by 10%, while decreasing
variable costs per unit by 10%. What is Prasmul Company break-even point in
units for 2021?
a.
2,500
b.
3,000
c.
No correct answer
d.
2,000
e.
2,400
Prasmul Company provided the following information for 2020 :
Expected production :
50,000 labor hours
48,000 machine hours
Actual production :
40,000 labor hours
45,000 machine hours
Budgeted Overhead Cost $ 1,000,000
Actual overhead Cost $ 960,000
How much is the overhead application rate if Prasmul Company bases the rate
in machine hours ?
a.
20.83 per hour
b.
25.00 per hour
c.
d.
20.00 per hour
e.
22.22 per hour
Prasmul Company produces healthcare equipment Alpha. For the 9 months of

2021 the company reported the following operating results while operating at
80% of plant capacity.
Sales (80,000 units) $ 6,960,000
COGS $ 5,000,000
Gross Profit $ 1,960,000
Operating Expenses $ 500,000
Net Income $ 1,460,000
Cost of goods sold was 70% variable and 30% fixed; operating expenses were
80% variable and 20% fixed.
In October, Prasmul Company receives a special order for 4,300 units Alpha at
$62 each. Acceptance of the order would result in an additional $26,700 of
shipping costs but no increase in fixed operating expenses.
The Net Income if Prasmul Company receives a special order will:
Gw nemunya increase 51,775
a.Increase $30,275
b.Decrease $30,275
c.Increase $9,500
d.No correct answer
e.Decrease $9,500
Prasmul Company produces healthcare equipment Alpha. For the 9 months of 2021 the
company reported the following operating results while operating at 80% of plant
capacity.
Sales (75,000 units) $ 6,525,000
COGS $ 5,000,000
Gross Profit $ 1,525,000
Operating Expenses $ 500,000
Net Income $ 1,025,000
Cost of goods sold was 80% variable and 20% fixed; operating expenses were 70%
variable and 30% fixed.
In October, Prasmul Company receives a special order for 4,300 units Alpha at $62
each. Acceptance of the order would result in an additional $6,700 of shipping costs
but no increase in fixed operating expenses.
The decision will be:
a. Reject special order
b. Receive special order
c. Change the equipment
d. No correct answer
e. Do not change the equipment
Prasmul Company is a cosmetic manufacturer. Currently, it sells sunscreen

packed in plastic bottle. The marketing department found demand for
plastic-free product, and the company is considering to change its packaging
to paper bottle. Cost of the current plastic bottle is $0.5 and each bottle of
sunscreen is sold for $18. The cost of paper bottle is $2 per unit and the
company would sell the sunscreen for $20. The current product cost is $11.75.
Assuming it would not affect sales, should Prasmul change its packaging and
why?
a.
No correct answer.
b.
Change to paper bottle, the company will be better off by $2.5 per product.
c.
Keep plastic bottle, the company will be better off by $11.25 per product.
d.
Change to paper bottle, the company will be better off by $1.5 per product.
e.
Keep plastic bottle, the company will be better off by $1.5 per product.
Cost information for Prasmul Company:
Factory building depreciation $

87,000
Raw material used 156,000

Customer entertainment 12,000
Depreciation on salespersons’ 33,000

cars
Production equipment rental costs 75,000
Corporate executives' salary 98,000
Assembly-line workers salary 101,000
Total manufacturing overhead cost:
a.
$143,000.
b.
No correct answer
c.
$210,000.
d.
$311,000.
e.
$467,000.
Cost information for Prasmul Company:
Factory building depreciation $

87,000
Raw material used 156,000
Customer entertainment 12,000
Depreciation on salespersons’ 33,000

cars
Production equipment rental costs 75,000
Corporate executives' salary 98,000
Assembly-line workers salary 101,000

Total period cost:
a.
$210,000.
b.
$143,000.
c.
$110,000.
d.
$467,000.
e.
No correct answer
Prasmul Company rents generators to several hospitals at Jakarta from

January to October 2021. The rental fee is based on machine hours and there is
a monthly subscription fee. Based on actual Data January to October 2021:
Month: Machine Total Cost: Month: Machine Total Cost:

Hour: ($) Hour: ($)
JAN 1,250 5,890 JUN 890 3,680

FEB 1,530 5,010 JUL 1,250 3,975
MAR 1,140 4,220 AUG 900 3,520
APR 1,950 6,670 SEPT 1,710 6,290
MAY 970 4,600 OCT 880 3,674
Month: Machine Total Cost: ($)

Hour:
NOV ??? 4,738
Using High-Low method, you can compute unit variable and fixed cost.
Compute the machine hours expected in Nov 2021.
a.
1,260
b.
1,306
c.
1,230
d.
none the answers are correct
e.
1,400
Prasmul Company, a healthcare equipment manufacturer, provides the

following information for 2021:
Selling price per unit $150
Variable cost per unit $90
Total fixed costs $300,000
What is the break-even point in units?
a.
3,333 units
b.
5,000 units
c.
60,000 units
d.
no correct answer
e.
2,000 units
Prasmul Company sells two types of Thermometer. The sales mix is 30% (Alpha
thermometer) and 70% (Beta Thermometer). Alpha thermometer has variable
costs per unit of $180 and a selling price of $300. Beta Thermometer has
variable costs per unit of $210 and a selling price of $390. Prasmul Company
fixed costs are $1,782,000. How many units of Beta Thermometer would be sold
at the break-even point?
a.
7,700
b.
No correct answer
c.
7,700
d.
4,455
e.
11,000

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What happens in our room, stays in our room ;)

You don't know the rules. The rule finds you

Prasmul Company produces healthcare equipment. Each Alpha product costs

d.$10 (marco ini, itu biaya yang kena di multiple product)

e.No correct answer.

Prasmul Company is considering to market its product in TV commercial. It is

b.Yes, it will bring additional net income of $15,000

c.No, it will reduce net income by $5,000

d.Yes, it will bring additional net income of $14,000

e.Yes, it will bring additional net income of $20,000

How much total sales revenue required to obtain a before-tax profit of

None of the answers are correct

Unit fixed cost will decrease

Unit fixed cost will remain constant

Unit variable cost will remain constant

Unit variable cost will decrease

Prasmul Company produces healthcare equipment Alpha and Beta. The

Budgeted Actual Cost Driver

Cutting $ 4,000,000 $ 4,098,600 machine hours

Colouring $ 1,500,000 $ 1,198,800 direct labor hours

Packing $ 400,000 $ 500,000 finished units

Overhead cost $ 6,350,000 $ 6,257,400

Designer hours 15,000 hours 16,000 hours

Machine hours 160,000 hours 162,000 hours

Direct labor hours 75,000 hours 74,000 hours

Finished units 25,000 hours 25,000 hours

$38.63 per hour

$25.30 per hour

$39.69 per hour

GUYS ADA YG TAU GA :(

Direct materials $121,000

Direct labor 66,000

Manufacturing overhead applied 44,000

Manufacturing overhead actual 49,500

Units produced 3,300

Units sold 1,980

Which statement is true?

cost assigned to work in process is $236,500

cost of the goods sold is 0

cost per unit is $72

the cost of finished goods on hand is $92,400

Prasmul Company produces healthcare equipment Alpha and Beta. The

Budgeted Actual Cost Driver

Designing $ 450,000 $ 460,000 designer hours

Cutting $ 4,000,000 $ 4,098,600 machine hours

Colouring $ 1,500,000 $ 1,198,800 direct labor hours

Packing $ 400,000 $ 500,000 finished units

Designer hours 15,000 hours 16,000 hours

Machine hours 160,000 hours 162,000 hours

Direct labor hours 75,000 hours 74,000 hours

Finished units 25,000 hours 25,000 hours

$254.00 per hour

$20.00 per hour

$250.30 per hour

Old Equipment New Equipment

Purchase price $225,000 $375,000

Accumulated depreciation 90,000 -0-

Annual operating costs 300,000 240,000

The following information is available for Prasmul Company:

Raw materials inventory $ 13,000 $ 20,000

Work in process inventory $ 5,000 $ 2,000

Materials purchased in January $ 45,000