Cost Accounting Assignment: Urgent

Cost Accounting Assignment: Urgent

Introduction

JJ9112
I SEE THE LIGHT
JEMARY, when you are ready to have your work graded you will upload this file JJ9112.xls or JJ9112.xlsx
to the same screen that the project was downloaded from:
L830 160825
www.cybertext.com, The Book List, Building Blocks of Accounting–A Managerial Perspective, Enter password, Upload Your Excel File. Keep two copies of your spreadsheet in two separate places in case one of Big Al’s competitors sends someone to destroy your work or it is lost in transmission. You may find it easier to work on this project if you print a hard copy of all the pages. There are alternative methods of solving problems. To insure similar answers and to guarantee that you are graded correctly please follow the instructions as to rounding. NOTE: If there are any questions about the project e-mail markfriedman@miami.edu or call 305.284.6296. Grade will be based upon answers entered into the shaded boxes.

FAQ

Elf Village Productions 50 Sheet Legal Pad
Building Blocks of Accounting .. A Financial Perspective
FAQ Page 1
FAQ 01 My file used to upload, why is it not uploading?
Answer: Sometimes we unknowingly add items to a workbook that inhibits the upload process. The conversion to a Excel Binary
Workbook (*.xlsb) version and then back to the current version generally fixes the situation. If the problem continues
simple send your BINARY file as an attachment with your username and password…friedman@cybertext.com
Windows Operating System
Select File
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Elf Village Productions 50 Sheet Legal Pad
Building Blocks of Accounting .. A Financial Perspective
FAQ Page 2
FAQ 02 What is the difference between rounding a number and rounding up a number?
Answer: B C D E F
1 Cost of a Taxi $ 100.00
2 Number of Passengers 3
3
4 Cost per Passenger
5 Without rounding 33.3333333333 =F1/F2
6 Rounding to two decimals 33.33 =ROUND(F1/F2,2)
7 Roundup to two decimals 33.34 =ROUNDUP(F1/F2,2)
FAQ 03 When I upload it, the results show that I have an answer wrong, yet that answer is needed for another
question which is marked correct.
Answer: The computer is giving you part credit.
Given: Width 10 ft
Length 12 ft
Cost per sq. ft. $6
Find {1.1} Area —– 100 sq ft (wrong)
{1.2} Cost —- $600 correct based on the wrong area.
Note if the area is corrected,120 sq ft, the cost would be wrong.
MF1234.xlsx

1

FIRST LAST number File
JEMARY JORGE 9112 JJ9112
I SEE THE LIGHT
Background Information I SEE THE LIGHT (ISTL) is a subchapter S corporation that manufactures children’s lamps/nightlights for use in bedrooms. These lamps are sold nationwide through a group of independent sales representatives who have an exclusive sales region. The business is in its tenth year and has asked you to assist in planning for next year’s operations. The lamps are ceramic figurines of animals, boats, boys and girls playing and singing, all in delightful colors. The owner of the business, Big Al, creates a drawing for the figurine and faxes it to a plant in China where a mold is created and a sample produced and hand painted. If the mold meets the expectations of Big Al an order of 500 pieces is placed. There are presently 10 different figurines that come in six different colors; 60 models. The lamp shades and the electrical parts are supplied from domestic manufacturers. There are presently 10 workers in the plant. They are responsible for receiving the raw material, manufacturing the product, packing and shipping. In addition to Big Al there are two office workers who are responsible for all administrative duties. Big Al had his accountant prepare the Projected Income Statement and Balance Sheet presented on page two. Big Al heard about your skills in managerial accounting and would like your assistance in the following areas: Part 1 Fixed and Variable Cost Determinations – Unit Cost Calculations Part 2 Cost Volume Relationships – Profit Planning Part 3 Budgets Part 4 Process Costing Part 5 Job Order Costing Part 6 Standard Costing – Variance Analysis Part 7 Capital Decision Making To upload your work to Big Al the file without changing the name. Pay attention to the specific location that Excel saves the file. Return to the bottom of the page that you downloaded the file from; Cybertext.com, The Book List, Building Blocks of Accounting–A Managerial Perspective, Enter password, Upload Your Excel File. If you upload an old version of the file the results will not update. Keep two copies of your spreadsheet in two separate places in case one of Big Al’s competitors sends someone to destroy your work or it is lost in transmission. You may find it easier to work on this project if you print a hard copy of all the pages. NOTE: If there are any questions about the project e-mail markfriedman@miami.edu or call 305.284.6296. Grade will be based upon answers entered into the shaded boxes.

 2

I See The Light
Projected Income Statement
For the Period Ending December 31, 20×1
Sales 25,000 lamps @ $45.00 $ 1,125,000.00
Cost of Goods Sold @ $28.93 723,250.00
Gross Profit $ 401,750.00
Selling Expenses:
Fixed $ 23,000.00
Variable (Commission per unit) @ $3.15 78,750.00 $ 101,750.00
Administrative Expenses 40,250.00
Total Selling and Administrative Expenses: 142,000.00
Net Profit $ 259,750.00
I See The Light
Projected Balance Sheet
As of December 31, 20×1
Current Assets
Cash $ 34,710.00
Accounts Receivable 67,500.00
Inventory
Raw Material
Figurines 500 @ $9.20 4,600.00
Electrical Sets 500 @ $1.25 625.00
Work in Process 0 – 0
Finished Goods 3000 @ $28.9250 86,775.00
Total Current Assets $ 194,210.00
Fixed Assets
Equipment $ 20,000.00
Accumulated Depreciation 6,800.00
Total Fixed Assets 13,200.00
Total Assets $ 207,410.00
Current Liabilities
Accounts Payable $ 54,000.00
Total Liabilities $ 54,000.00
Stockholder’s Equity
Common Stock $ 12,000.00
Retained Earnings 141,410.00
Total Stockholder’s Equity 153,410.00
Total Liabilities and Stockholder’s Equity $ 207,410.00
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JEMARY JORGE
9482
PART 1
Fixed and Variable Cost Determinations
Unit Cost Calculations
The projected cost of a lamp is calculated based upon the projected increases or decreases to
current costs. The present costs to manufacture one lamp are:
Figurines $9.2000000 per lamp
Electrical Sets 1.2500000 per lamp
Lamp Shade 6.0000000 per lamp
Direct Labor: 2.2500000 per lamp (4 lamps/hr.)
Variable Overhead: 0.2250000 per lamp
Fixed Overhead: 10.0000000 per lamp (based on normal capacity of 25,000 lamps)
Cost per lamp: $28.9250000 per lamp
Expected increases for 20×2
When calculating projected increases round to SEVEN decimal places,$0.0000000.
1. Material Costs are expected to increase by 3.50% .
2. Labor Costs are expected to increase by 6.50%.
3. Variable Overhead is expected to increase by 3.00%.
4. Fixed Overhead is expected to increase to $265,000.
5. Fixed selling expenses are expected to be $37,000 in 20×2.
6. Variable selling expenses (measured on a per lamp basis) are expected to increase
by 5.00%.
7. Fixed Administrative expenses are expected to increase by $10,000.
The total administrative expenses for 20×0 were $40,005.00, when
21,500 units were sold. Use the High-Low method to calculate
the total fixed administrative expense.
8. Variable administrative expenses (measured on a per lamp basis) are expected to
increase by 6.00%. The total administrative expenses for 20×0 were
$40,005.00, when 21,500 units were sold. Use the High-Low method to calculate
the variable administrative expense per lamp.
On the following schedule develop the following figures:
1- 20×2 Projected Variable Manufacturing Unit Cost of a lamp.
2- 20×2 Projected Variable Unit Cost per lamp.
3- 20×2 Projected Fixed Costs.
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JEMARY JORGE
9482
I See The Light, Inc
Schedule of Projected Costs
Variable Manufacturing Unit Cost
20×1 Cost Projected Percent Increase 20×2 Cost Rounded to 7 Decimal Places
Figurines {4.01} 0 7
Electrical Sets {4.02} 0 7
Lamp Shade {4.03} 0 7
Labor {4.04} 0 7
Variable Overhead {4.05} 0 7
Projected Variable Manufacturing Cost Per Unit {4.06} 0 7
Total Variable Cost Per Unit
20×1 Cost Projected Percent Increase 20×2 Cost Rounded to 7 Decimal Places
Variable Selling {4.07} 0 7
Variable Administrative 20×1 {4.08} 0 7
Variable Administrative 20×2 {4.09} 0 7
Projected Variable Manufacturing Unit Cost {4.06}
Projected Total Variable Cost Per Unit {4.10} 0 7
Schedule of Fixed Costs
20×1 Cost Projected Increase 20×2 Cost Rounded to 2 Decimal Places
Fixed Overhead {4.11} 0 2
(normal capacity of _________ lamps @ __ )
Fixed Selling {4.12} 0 2
Fixed Administrative 20×1 {4.13} 0 7
Fixed Administrative 20×2 {4.14} 0 2
Projected Total Fixed Costs {4.15} 0 2
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JEMARY JORGE
9482
PART 2
Cost Volume Relationships –
Profit Planning
Big Al is about to begin work on the budget for 20×2 and they have requested that you prepare an analysis
based on the following assumptions.
Note: Remember, that we cannot sell part of a lamp, therefore to find the number of units you have to round
up to the next complete unit. Furthuremore, to find the required sales in dollars it may be easier to find the
number of units and then multiply by the selling price per unit.
1. For 20×2 the selling price per lamp will be $45.00. What is the projected contribution margin and contribution
margin ratio for each lamp sold?
Contribution Margin per unit (Round to seven places, $##.#######) {5.01} 0 7
Contribution Margin Ratio (Round to seven places,% is two of those places ##.#####%) {5.02} 0 7
2. For 20×2 the selling price per lamp will be $45.00. How many lamps must be sold to breakeven?
Breakeven sales in units (Round up to zero places, ###,### units) {5.03} 0 0
3. For 20×2 the selling price per lamp will be $45.00. The desired operating income in 20×2 is $262,250 . What
would sales in units have to be in 20×2 to reach the profit goal?
Sales in units (Round up to zero places, ###,### units) {5.04} 0 0
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JEMARY JORGE
9482
4. For 20×2 the selling price per lamp will be $45.00. The company would like to have a operating income equal
to 26.00% of sales. If that is to be achieved, what would be the sales in units in 20×2?
Sales in units (Round up to zero places, ###,### units) {6.01} 0 0
5. If the company believed that it could only sell 25,000 lamps, what would the new selling price have to be
so that the new contribution margin per unit is equal to last year’s contribution margin per unit?
New Selling Price (Round up to two places, $###,###.## ) {6.02} 0 2
6. For 20×2 the selling price per lamp will be $45.00 and the effective tax rate is 41%. How many units must be
sold to generated a operating income of $270,000 after taxes?
Sales in units (Round up to zero places, ###,### units) {6.03} 0 0
7. If the company believes that the demand will be 27,500 units for the year. What selling price
per lamp, rounded to two places, would generate a operating income of $820,500?
New selling price per lamp (Round up to two places, $###,###.## ) {6.04} 0 2
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JEMARY JORGE
9482
PART 3
Budgets
Keep in mind that the budget section builds on work from the previous parts, including Part I as well as the Background Information (tabs 1-4). You should continue to use the same file with your previously submitted answers.
Division N has decided to develop its budget based upon projected sales of 33,000 lamps at
$52.00 per lamp.
The company has requested that you prepare a master budget for the year. This budget is to be used
for planning and control of operations and should be composed of:
1. Production Budget
2. Materials Budget
3. Direct Labor Budget
4. Factory Overhead Budget
5. Selling and Administrative Budget
6. Cost of Goods Sold Budget
7. Budgeted Income Statement
8. Cash Budget
Notes for Budgeting:
The company wants to maintain the same number of units in the beginning and ending inventories of
work-in-process, and electrical parts while increasing the figurines inventory to 700 pieces and
increasing the finished goods by 27.00% .
Complete the following budgets
1 Production Budget
Planned Sales
Desired Ending Inventory of Finished Goods (roundup to the next unit)
Total Needed
Less: Beginning Inventory
Total Production {7.01} 0 0
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JEMARY JORGE
9482
2 Materials Budget
Figurines
Needed for Production {8.01} 0 0
Desired Ending Inventory {8.02} 0 0
Total Needed
Less: Beginning Inventory {8.03} 0 0
Total Purchases {8.04} 0 0
Cost per piece
Cost of Purchases (Round to two places, $##.##) {8.05} 0 2
Electrical Parts
Needed for Production
Desired Ending Inventory
Total Needed {8.06} 0 0
Less: Beginning Inventory
Total Purchases
Cost per piece
Cost of Purchases (Round to two places, $##.##) {8.07} 0 2
Lamp Shades – not inventoried they arrive from the shop next door Just-in-time.
Needed for Production
Desired Ending Inventory
Total Needed
Less: Beginning Inventory
Total Purchases
Cost per piece
Cost of Purchases (Round to two places, $##.##) {8.08} 0 2
3 Direct Labor Budget
Labor Cost Per Lamp
Production
Total Labor Cost (Round to two places, $##.##) $ 1.00 {8.09} 0 2
4 Factory Overhead Budget
Variable Factory Overhead:
Variable Factory Overhead Cost Per Unit
Number of Units to be Produced
Total Variable Factory Overhead (Round to two places, $##.##) {8.10} 0 2
Fixed Factory Overhead
Total Factory Overhead (Round to two places, $##.##) {8.11} 0 2
Predetermined Factory Overhead Rate based upon the budgeted
total factory OH, divided by the budgeted number of units to be produced, and then rounded to seven places, $##.#######) {8.12} 0 7
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JEMARY JORGE
9482
5 Selling and Admin. Budget
Fixed Selling
Variable Selling (Round to two places, $##.##)
Fixed Administrative
Variable Administrative (Round to two places, $##.##)
Total Selling and Administrative (Round to two places, $##.##) {9.01} 0 2
6
Cost of making one unit next year Round dollars to seven places, $##.#######
Material cost per unit
Labor Cost Per Lamp
Factory overhead per unit
Total cost of one unit {9.02} 0 7
(Round to seven places, $##.#######)
Round dollars to two places, $##.##
Beginning Inventory, Finished Goods {9.03} 0 2
Production Costs:
Materials:
Figurines:
Beginning Inventory
Purchased
Available for Use
Ending Inventory of Figurines
Figurines Used In Production {9.04} 0 2
Electrical Parts
Beginning Inventory
Purchased
Available for Use
Ending Inventory of Electrical Parts
Electrical Parts Used In Production {9.05} 0 2
Lamp Shades:
Lamp Shades Used In Production {9.06} 0 2
Total Materials: {9.07} 0 2
Labor {9.08} 0 2
Overhead {9.09} 0 2
Cost of Goods Available {9.10} 0 2
Less: Ending Inventory, Finished Goods {9.11} 0 2
Cost of Goods Sold {9.12} 0 2
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Cost of Goods Sold Budget – Assume FIFO (First-In, First-Out) and overhead is applied based on the number of units to be produced.

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JEMARY JORGE
9482
7 Budgeted Income Statement
Sales
Cost of Goods Sold
Gross Profit
Selling Expenses & Admin. Expenses
Net Operating Income {10.01} 0 2
8 Cash Budget
Assume actual cash receipts and disbursements will follow the pattern below: (Note: Receivables and
Payables of 12/31/x1 will have a cash impact in 20×2.)
1. 16.00% of sales for the year are made in November and December. Since our customers have 60 day terms
those funds will be collected be collected in January and February.
2. 83.00% of material purchases will be paid during the year, the remaining portion will be paid in Januay or February.
3. All other manufacturing and operating costs are paid for when incurred.
4. The budgeted depreciation expense is equal to 0.6% of the fixed manufacturing, selling and administrative expenses.
5. Minimum Cash Balance needed for 20×2, $160,000 .
I See The Light
Projected Cash Budget
For the Year Ending December 31, 20×2
Round dollars to two places, $##.##
Beginning Cash Balance
Cash Inflows:
Sales Collections:
Account Receivable (Sales last year not collected) {10.02} 0 2
Sales made and collected in 20×2 {10.03} 0 2
Cash Available {10.04} 0 2
Cash Outflows:
Purchases
Accounts Payable (Purchases last year)
Material purchases made and paid for in 20×2 {10.05} 0 2
Other Manufacturing Costs
Direct Labor
Total Manufacturing Overhead
Selling and Administrative
Less: Depreciation {10.06} 0 2
Total Cash Outflows {10.07} 0 2
Budgeted Cash Balance before financing {10.08} 0 2
Needed Minimum Balance
Amount to be borrowed (if any) {10.09} 0 2
Budgeted Cash Balance {10.10} 0 2
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JEMARY JORGE
9482
9 Variable Cost of making one unit next year – used to calculate the Ending Inventory of Finished Goods 20×2 Cost Rounded to 7 Decimal Places
Material cost per unit
Labor Cost Per Lamp
Variable Factory overhead per unit
Total variable manufacturing cost of one unit {11.01} 7
10 Budgeted Operating Income Using Variable (Direct) Costing 20×2 Cost Rounded to 2 Decimal Places
Sales
Variable Cost of Goods Sold – Assume FIFO (First-In, First-Out)
Beginning Inventory, Finished Goods (Variable Costing) {11.02} 2
Production Costs:
Materials:
Figurines:
Electrical Parts
Lamp Shades:
Labor:
Variable Overhead:
Total Variable Production Costs {11.03} 2
Cost of Goods Available For Sale
Less: Ending Inventory, Finished Goods (Variable Costing) {11.04} 2
Variable Cost of Goods Sold
Variable Selling (Round to two places, $##.##) {11.05} 2
Variable Administrative (Round to two places, $##.##) {11.06} 2
Total Variable Costs
Contribution Margin {11.07} 2
Fixed Costs:
Fixed Manufacturing Overhead
Fixed Selling
Fixed Administrative
Total Fixed {11.08} 2
Operating Income, Variable Costing {11.09} 2
Operating Income, Absorption
Operating Income, Variable Costing
Excess (Absorption Costing Operating Income – Variable Costing Operating Income) {11.10} 2
Budgeted Fixed Overhead
Budgeted Number of Units to be Produced
Budgeted Fixed Cost Per Unit (Round to 7 decimals #.#######) {11.11} 7
Fixed Manufacturing Overhead in the Ending Inventory {11.12} 2
Fixed Manufacturing Overhead in the Beginning Inventory {11.13} 2
Increase (Fixed Manufacturing Overhead in the Ending Inventory-Fixed Manufacturing Overhead in the Beginning Inventory) {11.14} 2
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JEMARY JORGE
9482
PART 4.1
Process Costing – Weighted Average
General Information
The I See The Light Company has a related company that produces the figurines. They use process costing
in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars.
The material is added at the beginning of the process. The labor and overhead costs are assumed
to be added uniformly throughout.
Month of January
Selected information for January is presented below. Note that the applied overhead rate was
50% of direct labor costs in the molding department.
Molding Department
Goods in-process as of January 1 were 3,200 figurines at a cost of $10,656.00. Of this amount, $1,920.00 was from
raw materials added, $5,824.00 for labor and $2,912.00 for overhead. These 3,200 figurines were assumed to be
70.00% complete as to labor and overhead.
During January, 24,500 units were started, $15,680.00 of materials and $60,346.00 of labor costs were incurred.
The 4,500 figurines that were in-process at the end of January were assumed to be 50.00% complete to
labor and overhead.
All figurines in January passed inspection.
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JEMARY JORGE
9482
PART 4.1
Process Costing – Weighted Average
MOLDING
Physical Flow of Units January
Work-in-Process – Beginning
Units Started this Period
Units to Account for
Total transferred out {13.01} 0 0
Work-in-Process – Ending {13.02} 0 0
Total Accounted for
Equivalent Units Material (Round to three places, ##.###.###) {13.03} 0 3
Equivalent Units Conversion (Round to three places, ##.###.###) {13.04} 0 3
Total cost of Material (Round to two places, ##.###.##) {13.05} 0 2
Total cost of Conversion (Round to two places, ##.###.##) {13.06} 0 2
Total cost to account for (Round to two places, ##.###.##) {13.07} 0 2
Cost per equivalent unit of Material (Round to seven places, ###.#######) {13.08} 0 7
Cost per equivalent unit of Conversion (Round to seven places, ###.#######) {13.09} 0 7
Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) {13.10} 0 2
Cost of the ending inventory, material and convesion (Round to two places, $###,###.## ) {13.11} 0 2
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JEMARY JORGE
9482
PART 4.2
Process Costing – First-In First-Out
Mr. Jones, a consultant, has indicated that FIFO process costing would produce more meaningful cost data.
General Information
The I See The Light Company has a related company that produces the figurines. They use process costing
in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars.
The material is added at the beginning of the process. The labor and overhead costs are assumed
to be added uniformly throughout.
Month of January
Selected information for January is presented below. Note that the applied overhead rate was
50% of direct labor costs in the molding department.
Molding Department
Goods in-process as of January 1 were 3,200 figurines at a cost of $10,656.00. Of this amount, $1,920.00 was from
raw materials added, $5,824.00 for labor and $2,912.00 for overhead. These 3,200 figurines were assumed to be
70.00% complete as to labor and overhead.
During January, 24,500 units were started, $15,680.00 of materials and $60,346.00 of labor costs were incurred.
The 4,500 figurines that were in-process at the end of January were assumed to be 50.00% complete to
labor and overhead.
All figurines in January passed inspection.
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JEMARY JORGE
9482
PART 4.2
Process Costing – First-In First-Out
MOLDING
Physical Flow of Units January
Work-in-Process – Beginning
Units Started this Period
Units to Account for
Total transferred out {15.01} 0
Work-in-Process – Ending 0
Total Accounted for
Equivalent Units Material (Round to three places, ##.###.###) {15.02} 3
Equivalent Units Conversion (Round to three places, ##.###.###) {15.03} 3
Total cost in the Beginning Inventory (Round to two places, ##,###.##) {15.04} 2
Total cost of Material this period (Round to two places, ##.###.##) {15.05} 2
Total cost of Conversion this period (Round to two places, ##.###.##) {15.06} 2
Total cost to account for (Round to two places, ##.###.##) {15.07} 2
Cost per equivalent unit of Material this period (Round to seven places, ###.#######) {15.08} 7
Cost per equivalent unit of Conversion this period (Round to seven places, ###.#######) {15.09} 7
Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) {15.10} 2
Cost of the ending inventory, material and convesion (Round to two places, $###,###.## ) {15.11} 2
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JEMARY JORGE
9482
PART 4.3
Process Costing – Weighted Average With Spoilage
Mr. Smith, a consultant, has indicated that the Weighted Average method is appropriate our needs. He is concerned
about the number of units that failed inspection and the pricing of the good units completed.
General Information
The I See The Light Company has a related company that produces the figurines. They use process costing
in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars.
The material is added at the beginning of the process. The labor and overhead costs are assumed
to be added uniformly throughout. The industrial engineers have studied our system and have determined
that the acceptable loss for every hundred units that pass the inspection point is 5 units.
Month of January
Selected information for January is presented below. Note that the applied overhead rate was
50% of direct labor costs in the molding department.
Molding Department
Goods in-process as of January 1 were 3,200 figurines at a cost of $10,656.00. Of this amount, $1,920.00 was from
raw materials added, $5,824.00 for labor and $2,912.00 for overhead. These 3,200 figurines were assumed to be
70.00% complete as to labor and overhead.
During January, 24,500 units were started, $15,680.00 of materials and $60,346.00 of labor costs were incurred.
The 4,500 figurines that were in-process at the end of January were assumed to be 50.00% complete to
labor and overhead.
While normal spoilage is 5% of the good units completed, 2,320 units failed inspection in January. The units are inspected at the end of the process.
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JEMARY JORGE
9482
PART 4.3
Process Costing – Weighted Average With Spoilage
MOLDING
Physical Flow of Units January
Work-in-Process – Beginning
Units Started this Period
Units to Account for
Total transferred out {17.01} 0
Normal spoilage (Roundup to the next unit if needed) {17.02} 0
Abnormal spoilage {17.03} 0
Work-in-Process – Ending {17.04} 0
Total Accounted for {17.05} 0
Equivalent Units Material (Round to three places, ##.###.###) {17.06} 3
Equivalent Units Conversion (Round to three places, ##.###.###) {17.07} 3
Total cost of Material (Round to two places, ##.###.##) {17.08} 2
Total cost of Conversion (Round to two places, ##.###.##) {17.09} 2
Total cost to account for (Round to two places, ##.###.##) {17.10} 2
Cost per equivalent unit of Material (Round to seven places, ###.#######) {17.11} 7
Cost per equivalent unit of Conversion (Round to seven places, ###.#######) {17.12} 7
Cost of the ending inventory, material and convesion (Round to two places, $###,###.## ) {17.13} 2
Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) {17.14} 2
Cost of the abnormal spoilage (Round to two places, $###,###.## ) {17.15} 2
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JEMARY JORGE
9482
PART 5
Job Order Costing
To keep records of the actual cost of a special order job, a Job Order Cost System has been developed.
Overhead is applied at the rate of 50% of the direct labor cost.
Job Order Costing Section
On January 1, 20×2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The
job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:
5-Jan Purchased 4,175 figurines @ $9.70 per figurine.
6-Jan Purchased 4,075 sets of electical components @ $1.35 per set.
7-Jan Purchased 4,000 lamp shades @ $6.60 per set.
8-Jan 4,175 figurines were requisitioned.
9-Jan 4,050 sets of electrical components were requisitioned.
17-Jan Payroll of 640 Direct Labor Hours @ $9.50 per hour.
28-Jan 3,990 lamp shades were requisitioned
30-Jan Payroll of 690 Direct Labor Hours @ $9.75 per hour.
30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were
used or scrapped, and are a cost of normal processing.
Month End Overhead Information
Actual Variable Manufacturing Overhead $ 1,356.60
Actual Fixed Manufacturing Overhead $ 41,373.45
Round to six places, $##.######
Cost of Direct Material Incurred in Manufacturing Job 2407
{18.01} 6
Cost of Direct Labor Incurred in Manufacturing Job 2407
{18.02} 6
Cost of Manufacturing Overhead Applied to Job 2407
{18.03} 6
Cost of manufacturing one lamp
{18.04} 6
&RPage 13
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 19

JEMARY JORGE
9482
PART 6
Standard Job Order Costing –
Variance Analysis
Special order lamps are manufactured in division S. Because of the precise nature of the process a
standard cost system has been developed. The following standards are used for the special orders:
Standards
Figurines $ 9.500000 per lamp
Electrical Sets 1.300000 per lamp
Lamp Shade per lamp
Direct Labor 2.400000 per lamp (4 lamps/hr.)
Variable Overhead per lamp (4 lamps/hr.)
** Fixed Overhead per lamp
Total
** Fixed overhead is based on expected production of ##### customized lamps each month.
To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries
are made to the Job Order System at actual cost (overhead is applied based on actual labor hours)
while entries are made to the accounting system at standard. Variance analysis is used to analyze the
differences.
Job Order Costing Section
On January 1, 20×2, Division S began Job 1101 for the Client, THE BIG CHILDREN STORE. The
job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:
5-Jan Purchased 4,175 figurines @ $9.70 per figurine.
6-Jan Purchased 4,075 sets of electical components @ $1.35 per set.
7-Jan Purchased 4,000 lamp shades @ $6.60 per set.
8-Jan 4,175 figurines were requisitioned.
9-Jan 4,050 sets of electrical components were requisitioned.
17-Jan Payroll of 640 Direct Labor Hours @ $9.50 per hour.
28-Jan 3,988 lamp shades were requisitioned
30-Jan Payroll of 690 Direct Labor Hours @ $9.75 per hour.
30-Jan 3,988 lamps were completed and shipped. All materials requisitioned were
used or scrapped.
Month End Overhead Information
Actual Variable Overhead $ 1,356.60
Actual Fixed Overhead $ 41,373.45
&RPage 14
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20

JEMARY JORGE
9482
How many Lamps were completed?
Note: Show favorable variances as negative numbers
Round dollars to two places, $##.##
What was the total material price variance for the figurines purchased? {20.01} 0 2
What was the material usage variance for figurines? {20.02} 0 2
What was the material price variance for the electrical components ? {20.03} 0 2
What was the material usage variance for electrical components? {20.04} 0 2
What was the direct labor efficiency variance ? {20.05} 0 2
What was the direct labor rate variance? {20.06} 0 2
&RPage 15
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21

JEMARY JORGE
9482
Mary correctly completed the material variances for the lamp shades and the overhead variences.
Her work is correct however, in reviewing her work the standards were crossed out.
The total material price variance for the lamp shades purchased: $ 120.00 Unfavorable
The variable overhead efficiency variance: $ 412.92 Unfavorable
The variable OH spending variance: $ 292.60 Favorable
The fixed OH volume (denominator) variance: $ 241.20 Unfavorable
The fixed OH spending variance: $ 1,052.85 Unfavorable
What was the standard cost of a Lamp Shade? {21.01} 0 2
What was the standard cost per lamp for the variable overhead? {21.02} 0 2
What was the budgeted fixed overhead? {21.03} 0 2
2
What was the standard cost per lamp for the fixed overhead? {21.04} 0 2
What was the monthly expected production of customized lamps
that was used to determine the standard fixed overhead rate? {21.05} 0 2
&RPage 16
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 22

JEMARY JORGE
9482
PART 7
Capital Decision Making
Big Al gives his worker’s a one hour lunch and two fifteen minute breaks each day. He believes that a
cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker.
He has priced a machine at a national member only warehouse for $1,900. The machine should be
usable for 6 years, after which it would be inefficient, obsolete and would have to be disposed of at the
dump. Big Al believes that 12 cans a day will be purchased. The plant is open five days a week, 50
weeks per year. A case of soda (24 cans) costs $6.00 and Big Al believes that a price of $.55 per
can would win him good will.
What is the estimated annual sales in cans of soda?
{22.01} 0 0
What is the contribution margin per can of soda? (rounded to five places, $#.#####)
{22.02} 0 5
How many cans of soda must be sold each year to breakeven? (Round up to zero places, ###,### cans)
{22.03} 0 0
Annual incremental cash inflows from the soda machine? (rounded to two places, $#.##)
{22.04} 0 2
What is the payback period in years? (rounded to two places, #.## years)
{22.05} 0 2
If the time value of money is 12% per year what is the net present value? Use the tables on page 23.
{22.06} 0 2
What is the internal rate of return. Pick the closest interest rate from the tables on page 23.
{22.07} 0 4
&RPage 17
&C

23 Present Value Tables

Present Value of Annuity $1.00 in Arrears
6 Periods
Interest Periods Interest Periods
Rate 3 4 5 6 Rate 3 4 5 6 Factor Interest Rate Interest Rate Factor
2.0% 2.884 3.808 4.713 5.601 50.5% 1.399 1.594 1.724 1.810 – 0 100.0% 2.0% 5.601
2.5% 2.856 3.762 4.646 5.508 51.0% 1.391 1.584 1.711 1.795 0.989 99.5% 2.5% 5.508
3.0% 2.829 3.717 4.580 5.417 51.5% 1.383 1.573 1.698 1.781 0.994 99.0% 3.0% 5.417
3.5% 2.802 3.673 4.515 5.329 52.0% 1.375 1.563 1.686 1.767 0.999 98.5% 3.5% 5.329
4.0% 2.775 3.630 4.452 5.242 52.5% 1.368 1.553 1.674 1.753 1.003 98.0% 4.0% 5.242
4.5% 2.749 3.588 4.390 5.158 53.0% 1.360 1.542 1.662 1.740 1.008 97.5% 4.5% 5.158
5.0% 2.723 3.546 4.329 5.076 53.5% 1.352 1.532 1.650 1.726 1.013 97.0% 5.0% 5.076
5.5% 2.698 3.505 4.270 4.996 54.0% 1.345 1.523 1.638 1.713 1.018 96.5% 5.5% 4.996
6.0% 2.673 3.465 4.212 4.917 54.5% 1.337 1.513 1.626 1.700 1.023 96.0% 6.0% 4.917
6.5% 2.648 3.426 4.156 4.841 55.0% 1.330 1.503 1.615 1.687 1.028 95.5% 6.5% 4.841
7.0% 2.624 3.387 4.100 4.767 55.5% 1.323 1.494 1.604 1.674 1.033 95.0% 7.0% 4.767
7.5% 2.601 3.349 4.046 4.694 56.0% 1.315 1.484 1.592 1.662 1.039 94.5% 7.5% 4.694
8.0% 2.577 3.312 3.993 4.623 56.5% 1.308 1.475 1.581 1.649 1.044 94.0% 8.0% 4.623
8.5% 2.554 3.276 3.941 4.554 57.0% 1.301 1.466 1.570 1.637 1.049 93.5% 8.5% 4.554
9.0% 2.531 3.240 3.890 4.486 57.5% 1.294 1.457 1.560 1.625 1.054 93.0% 9.0% 4.486
9.5% 2.509 3.204 3.840 4.420 58.0% 1.287 1.447 1.549 1.613 1.060 92.5% 9.5% 4.420
10.0% 2.487 3.170 3.791 4.355 58.5% 1.280 1.439 1.539 1.602 1.065 92.0% 10.0% 4.355
10.5% 2.465 3.136 3.743 4.292 59.0% 1.273 1.430 1.528 1.590 1.071 91.5% 10.5% 4.292
11.0% 2.444 3.102 3.696 4.231 59.5% 1.266 1.421 1.518 1.579 1.076 91.0% 11.0% 4.231
11.5% 2.423 3.070 3.650 4.170 60.0% 1.260 1.412 1.508 1.567 1.082 90.5% 11.5% 4.170
12.0% 2.402 3.037 3.605 4.111 60.5% 1.253 1.404 1.498 1.556 1.087 90.0% 12.0% 4.111
12.5% 2.381 3.006 3.561 4.054 61.0% 1.247 1.395 1.488 1.545 1.093 89.5% 12.5% 4.054
13.0% 2.361 2.974 3.517 3.998 61.5% 1.240 1.387 1.478 1.534 1.099 89.0% 13.0% 3.998
13.5% 2.341 2.944 3.475 3.943 62.0% 1.234 1.379 1.468 1.524 1.105 88.5% 13.5% 3.943
14.0% 2.322 2.914 3.433 3.889 62.5% 1.227 1.371 1.459 1.513 1.111 88.0% 14.0% 3.889
14.5% 2.302 2.884 3.392 3.836 63.0% 1.221 1.362 1.449 1.503 1.117 87.5% 14.5% 3.836
15.0% 2.283 2.855 3.352 3.784 63.5% 1.214 1.354 1.440 1.492 1.123 87.0% 15.0% 3.784
15.5% 2.264 2.826 3.313 3.734 64.0% 1.208 1.347 1.431 1.482 1.129 86.5% 15.5% 3.734
16.0% 2.246 2.798 3.274 3.685 64.5% 1.202 1.339 1.422 1.472 1.135 86.0% 16.0% 3.685
16.5% 2.228 2.770 3.236 3.636 65.0% 1.196 1.331 1.413 1.462 1.141 85.5% 16.5% 3.636
17.0% 2.210 2.743 3.199 3.589 65.5% 1.190 1.323 1.404 1.452 1.147 85.0% 17.0% 3.589
17.5% 2.192 2.716 3.163 3.543 66.0% 1.184 1.316 1.395 1.443 1.153 84.5% 17.5% 3.543
18.0% 2.174 2.690 3.127 3.498 66.5% 1.178 1.308 1.386 1.433 1.160 84.0% 18.0% 3.498
18.5% 2.157 2.664 3.092 3.453 67.0% 1.172 1.301 1.378 1.424 1.166 83.5% 18.5% 3.453
19.0% 2.140 2.639 3.058 3.410 67.5% 1.166 1.293 1.369 1.414 1.173 83.0% 19.0% 3.410
19.5% 2.123 2.613 3.024 3.367 68.0% 1.160 1.286 1.361 1.405 1.179 82.5% 19.5% 3.367
20.0% 2.106 2.589 2.991 3.326 68.5% 1.155 1.279 1.352 1.396 1.186 82.0% 20.0% 3.326
20.5% 2.090 2.564 2.958 3.285 69.0% 1.149 1.272 1.344 1.387 1.193 81.5% 20.5% 3.285
21.0% 2.074 2.540 2.926 3.245 69.5% 1.143 1.265 1.336 1.378 1.199 81.0% 21.0% 3.245
21.5% 2.058 2.517 2.895 3.205 70.0% 1.138 1.258 1.328 1.369 1.206 80.5% 21.5% 3.205
22.0% 2.042 2.494 2.864 3.167 70.5% 1.132 1.251 1.320 1.361 1.213 80.0% 22.0% 3.167
22.5% 2.027 2.471 2.833 3.129 71.0% 1.127 1.244 1.312 1.352 1.220 79.5% 22.5% 3.129
23.0% 2.011 2.448 2.803 3.092 71.5% 1.121 1.237 1.304 1.344 1.227 79.0% 23.0% 3.092
23.5% 1.996 2.426 2.774 3.056 72.0% 1.116 1.230 1.297 1.335 1.235 78.5% 23.5% 3.056
24.0% 1.981 2.404 2.745 3.020 72.5% 1.111 1.224 1.289 1.327 1.242 78.0% 24.0% 3.020
24.5% 1.967 2.383 2.717 2.986 73.0% 1.105 1.217 1.281 1.319 1.249 77.5% 24.5% 2.986
25.0% 1.952 2.362 2.689 2.951 73.5% 1.100 1.210 1.274 1.311 1.256 77.0% 25.0% 2.951
25.5% 1.938 2.341 2.662 2.918 74.0% 1.095 1.204 1.267 1.303 1.264 76.5% 25.5% 2.918
26.0% 1.923 2.320 2.635 2.885 74.5% 1.090 1.198 1.259 1.295 1.272 76.0% 26.0% 2.885
26.5% 1.909 2.300 2.609 2.853 75.0% 1.085 1.191 1.252 1.287 1.279 75.5% 26.5% 2.853
27.0% 1.896 2.280 2.583 2.821 75.5% 1.079 1.185 1.245 1.279 1.287 75.0% 27.0% 2.821
27.5% 1.882 2.260 2.557 2.790 76.0% 1.074 1.179 1.238 1.272 1.295 74.5% 27.5% 2.790
28.0% 1.868 2.241 2.532 2.759 76.5% 1.069 1.172 1.231 1.264 1.303 74.0% 28.0% 2.759
28.5% 1.855 2.222 2.507 2.729 77.0% 1.064 1.166 1.224 1.256 1.311 73.5% 28.5% 2.729
29.0% 1.842 2.203 2.483 2.700 77.5% 1.060 1.160 1.217 1.249 1.319 73.0% 29.0% 2.700
29.5% 1.829 2.185 2.459 2.671 78.0% 1.055 1.154 1.210 1.242 1.327 72.5% 29.5% 2.671
30.0% 1.816 2.166 2.436 2.643 78.5% 1.050 1.148 1.204 1.235 1.335 72.0% 30.0% 2.643
30.5% 1.803 2.148 2.412 2.615 79.0% 1.045 1.143 1.197 1.227 1.344 71.5% 30.5% 2.615
31.0% 1.791 2.130 2.390 2.588 79.5% 1.040 1.137 1.190 1.220 1.352 71.0% 31.0% 2.588
31.5% 1.779 2.113 2.367 2.561 80.0% 1.036 1.131 1.184 1.213 1.361 70.5% 31.5% 2.561
32.0% 1.766 2.096 2.345 2.534 80.5% 1.031 1.125 1.177 1.206 1.369 70.0% 32.0% 2.534
32.5% 1.754 2.079 2.324 2.508 81.0% 1.026 1.120 1.171 1.199 1.378 69.5% 32.5% 2.508
33.0% 1.742 2.062 2.302 2.483 81.5% 1.022 1.114 1.165 1.193 1.387 69.0% 33.0% 2.483
33.5% 1.730 2.045 2.281 2.458 82.0% 1.017 1.108 1.158 1.186 1.396 68.5% 33.5% 2.458
34.0% 1.719 2.029 2.260 2.433 82.5% 1.013 1.103 1.152 1.179 1.405 68.0% 34.0% 2.433
34.5% 1.707 2.013 2.240 2.409 83.0% 1.008 1.097 1.146 1.173 1.414 67.5% 34.5% 2.409
35.0% 1.696 1.997 2.220 2.385 83.5% 1.004 1.092 1.140 1.166 1.424 67.0% 35.0% 2.385
35.5% 1.685 1.981 2.200 2.362 84.0% 0.999 1.087 1.134 1.160 1.433 66.5% 35.5% 2.362
36.0% 1.673 1.966 2.181 2.339 84.5% 0.995 1.081 1.128 1.153 1.443 66.0% 36.0% 2.339
36.5% 1.662 1.951 2.162 2.316 85.0% 0.991 1.076 1.122 1.147 1.452 65.5% 36.5% 2.316
37.0% 1.652 1.935 2.143 2.294 85.5% 0.986 1.071 1.116 1.141 1.462 65.0% 37.0% 2.294
37.5% 1.641 1.921 2.124 2.272 86.0% 0.982 1.066 1.111 1.135 1.472 64.5% 37.5% 2.272
38.0% 1.630 1.906 2.106 2.251 86.5% 0.978 1.061 1.105 1.129 1.482 64.0% 38.0% 2.251
38.5% 1.620 1.892 2.088 2.229 87.0% 0.974 1.055 1.099 1.123 1.492 63.5% 38.5% 2.229
39.0% 1.609 1.877 2.070 2.209 87.5% 0.969 1.050 1.094 1.117 1.503 63.0% 39.0% 2.209
39.5% 1.599 1.863 2.052 2.188 88.0% 0.965 1.045 1.088 1.111 1.513 62.5% 39.5% 2.188
40.0% 1.589 1.849 2.035 2.168 88.5% 0.961 1.040 1.082 1.105 1.524 62.0% 40.0% 2.168
40.5% 1.579 1.836 2.018 2.148 89.0% 0.957 1.036 1.077 1.099 1.534 61.5% 40.5% 2.148
41.0% 1.569 1.822 2.001 2.129 89.5% 0.953 1.031 1.072 1.093 1.545 61.0% 41.0% 2.129
41.5% 1.559 1.809 1.985 2.109 90.0% 0.949 1.026 1.066 1.087 1.556 60.5% 41.5% 2.109
42.0% 1.549 1.795 1.969 2.091 90.5% 0.945 1.021 1.061 1.082 1.567 60.0% 42.0% 2.091
42.5% 1.540 1.782 1.953 2.072 91.0% 0.941 1.016 1.056 1.076 1.579 59.5% 42.5% 2.072
43.0% 1.530 1.769 1.937 2.054 91.5% 0.937 1.012 1.050 1.071 1.590 59.0% 43.0% 2.054
43.5% 1.521 1.757 1.921 2.036 92.0% 0.933 1.007 1.045 1.065 1.602 58.5% 43.5% 2.036
44.0% 1.512 1.744 1.906 2.018 92.5% 0.930 1.002 1.040 1.060 1.613 58.0% 44.0% 2.018
44.5% 1.502 1.732 1.890 2.000 93.0% 0.926 0.998 1.035 1.054 1.625 57.5% 44.5% 2.000
45.0% 1.493 1.720 1.876 1.983 93.5% 0.922 0.993 1.030 1.049 1.637 57.0% 45.0% 1.983
45.5% 1.484 1.707 1.861 1.966 94.0% 0.918 0.989 1.025 1.044 1.649 56.5% 45.5% 1.966
46.0% 1.475 1.695 1.846 1.949 94.5% 0.914 0.984 1.020 1.039 1.662 56.0% 46.0% 1.949
46.5% 1.467 1.684 1.832 1.933 95.0% 0.911 0.980 1.015 1.033 1.674 55.5% 46.5% 1.933
47.0% 1.458 1.672 1.818 1.917 95.5% 0.907 0.975 1.010 1.028 1.687 55.0% 47.0% 1.917
47.5% 1.449 1.660 1.804 1.901 96.0% 0.903 0.971 1.006 1.023 1.700 54.5% 47.5% 1.901
48.0% 1.441 1.649 1.790 1.885 96.5% 0.900 0.967 1.001 1.018 1.713 54.0% 48.0% 1.885
48.5% 1.432 1.638 1.776 1.870 97.0% 0.896 0.962 0.996 1.013 1.726 53.5% 48.5% 1.870
49.0% 1.424 1.627 1.763 1.854 97.5% 0.893 0.958 0.992 1.008 1.740 53.0% 49.0% 1.854
49.5% 1.416 1.616 1.750 1.839 98.0% 0.889 0.954 0.987 1.003 1.753 52.5% 49.5% 1.839
50.0% 1.407 1.605 1.737 1.824 98.5% 0.885 0.950 0.982 0.999 1.767 52.0% 50.0% 1.824
99.0% 0.882 0.946 0.978 0.994 1.781 51.5% 50.5% 1.810
99.5% 0.878 0.942 0.973 0.989 1.795 51.0% 51.0% 1.795
100.0% 0.875 0.938 0.969 0.984 1.810 50.5% 51.5% 1.781
1.824 50.0% 52.0% 1.767
If off the chart use 100% 1.839 49.5% 52.5% 1.753
1.854 49.0% 53.0% 1.740
1.870 48.5% 53.5% 1.726
1.885 48.0% 54.0% 1.713
1.901 47.5% 54.5% 1.700
1.917 47.0% 55.0% 1.687
1.933 46.5% 55.5% 1.674
1.949 46.0% 56.0% 1.662
1.966 45.5% 56.5% 1.649
1.983 45.0% 57.0% 1.637
2.000 44.5% 57.5% 1.625
2.018 44.0% 58.0% 1.613
2.036 43.5% 58.5% 1.602
2.054 43.0% 59.0% 1.590
2.072 42.5% 59.5% 1.579
2.091 42.0% 60.0% 1.567
2.109 41.5% 60.5% 1.556
2.129 41.0% 61.0% 1.545
2.148 40.5% 61.5% 1.534
2.168 40.0% 62.0% 1.524
2.188 39.5% 62.5% 1.513
2.209 39.0% 63.0% 1.503
2.229 38.5% 63.5% 1.492
2.251 38.0% 64.0% 1.482
2.272 37.5% 64.5% 1.472
2.294 37.0% 65.0% 1.462
2.316 36.5% 65.5% 1.452
2.339 36.0% 66.0% 1.443
2.362 35.5% 66.5% 1.433
2.385 35.0% 67.0% 1.424
2.409 34.5% 67.5% 1.414
2.433 34.0% 68.0% 1.405
2.458 33.5% 68.5% 1.396
2.483 33.0% 69.0% 1.387
2.508 32.5% 69.5% 1.378
2.534 32.0% 70.0% 1.369
2.561 31.5% 70.5% 1.361
2.588 31.0% 71.0% 1.352
2.615 30.5% 71.5% 1.344
2.643 30.0% 72.0% 1.335
2.671 29.5% 72.5% 1.327
2.700 29.0% 73.0% 1.319
2.729 28.5% 73.5% 1.311
2.759 28.0% 74.0% 1.303
2.790 27.5% 74.5% 1.295
2.821 27.0% 75.0% 1.287
2.853 26.5% 75.5% 1.279
2.885 26.0% 76.0% 1.272
2.918 25.5% 76.5% 1.264
2.951 25.0% 77.0% 1.256
2.986 24.5% 77.5% 1.249
3.020 24.0% 78.0% 1.242
3.056 23.5% 78.5% 1.235
3.092 23.0% 79.0% 1.227
3.129 22.5% 79.5% 1.220
3.167 22.0% 80.0% 1.213
3.205 21.5% 80.5% 1.206
3.245 21.0% 81.0% 1.199
3.285 20.5% 81.5% 1.193
3.326 20.0% 82.0% 1.186
3.367 19.5% 82.5% 1.179
3.410 19.0% 83.0% 1.173
3.453 18.5% 83.5% 1.166
3.498 18.0% 84.0% 1.160
3.543 17.5% 84.5% 1.153
3.589 17.0% 85.0% 1.147
3.636 16.5% 85.5% 1.141
3.685 16.0% 86.0% 1.135
3.734 15.5% 86.5% 1.129
3.784 15.0% 87.0% 1.123
3.836 14.5% 87.5% 1.117
3.889 14.0% 88.0% 1.111
3.943 13.5% 88.5% 1.105
3.998 13.0% 89.0% 1.099
4.054 12.5% 89.5% 1.093
4.111 12.0% 90.0% 1.087
4.170 11.5% 90.5% 1.082
4.231 11.0% 91.0% 1.076
4.292 10.5% 91.5% 1.071
4.355 10.0% 92.0% 1.065
4.420 9.5% 92.5% 1.060
4.486 9.0% 93.0% 1.054
4.554 8.5% 93.5% 1.049
4.623 8.0% 94.0% 1.044
4.694 7.5% 94.5% 1.039
4.767 7.0% 95.0% 1.033
4.841 6.5% 95.5% 1.028
4.917 6.0% 96.0% 1.023
4.996 5.5% 96.5% 1.018
5.076 5.0% 97.0% 1.013
5.158 4.5% 97.5% 1.008
5.242 4.0% 98.0% 1.003
5.329 3.5% 98.5% 0.999
5.417 3.0% 99.0% 0.994
5.508 2.5% 99.5% 0.989
5.601 2.0% 100.0% 0.984
5.697 1.5%
5.795 1.0%
5.896 0.5%
5.683 -0.0%
&RPage 18

data

&L&F&C&8&YPage &P&R&8&Y&D

Answer

Last First Number File
JORGE JEMARY 9112 JJ9112
Number Student
1 4.01 $0.0000000 0 ***=’4′!$D$11 ‘4’!$D$11 0
2 4.02 $0.0000000 0 ***=’4′!$D$12 ‘4’!$D$12 0
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