Archives: Solution Manual

An asterisk (*) will appear to the right of an incorrect entry. The essay portion will not be graded. Enter a zero in cells you would otherwise leave blank. a. September October November December Estimated cash receipts from: Part-time job […]

CHAPTER 20 Variable Costing for Management Analysis Prob. 20–1B (FIN MAN); Prob. 5–1B (MAN) 1. Sales $2,150,000 Cost of goods sold: Cost of goods manufactured $1,824,000 Less inventory, July 31 (400 units × $760*) 304,000 *$1,824,000 ÷ 2,400 units = […]

CHAPTER 20 Variable Costing for Management Analysis Ex. 20–16 (FIN MAN); Ex. 5–16 (MAN) a. Filmed Entertainment Networks Publishing Revenues…………………………… … $14,204.0 $12,018.0 $3,436.0 V ariable costs……………………… … 4,971.4 3,845.8 2,473.9 Contribution margin……………… … $ 9,233 $ 8,172 $ 962 […]

3. The five matrices (A, B, C, D, and E ) can be loaded into a Maple session with the command: cxeigdat( );. Recall that the Maple name for matrix D is DD. The eigenvectors command can be used to […]

Maple Project: Temperature Distributions NameMaple Project: Temperature Distributions NameMaple Project: Temperature Distributions Name Purpose Given the temperature on a region’s boundary, determine the steady- state temperature inside. Prerequisites Section 2.5 Maple commands used IdentityMatrix and MatrixInverse from the LinearAlgebra pack- […]

3. Describe management’s use of absorption and variable costing. 5. Use variable costing for analyzing and explaining changes in contribution margin as a result of quantity and price factors. 371 © 2016 Cengage Learning. All Rights Reserved. May not be […]

3. Let A = [v1v2. . . vk] be a matrix whose columns are v1,v2, . . . , vk. Explain why the 4. Explain why the set of columns of A could not be linearly independent if A has […]

2. No, the president is not correct in saying that the variable cost of goods sold got out of control. The majority of the increase in the variable cost of goods sold was due to the variable cost quantity factor. […]

COMPUTER PROJECTS 17 Chapter 4: Space Flight and Control Systems This case study studies a mathematical model for engineering control systems. The central idea is that the rank of a matrix determines if a system is controllable. A system of […]

An asterisk (*) will appear to the right of an incorrect entry. 1. S M L Total Sales Variable cost of goods sold Manufacturing margin Variable operating expenses Contribution margin Fixed costs: Manufacturing costs Operating expenses Total fixed costs Income […]

INSTRUCTOR’S MAPLE MANUAL DOUGLAS MEADE University of South Carolina LINEAR ALGEBRA AND ITS APPLICATIONS FOURTH EDITION David C. Lay University of Maryland The author and publisher of this book have used their best efforts in preparing this book. These efforts […]

CHAPTER 19 Cost Behavior and Cost-Volume-Profit Analysis Prob. 19–3B (FIN MAN); Prob. 4–3B (MAN) Break-Even Sales (units) $1,100,000 $40 per unit = $40 per unit = 27,500 units = 3. 4. Sales (32,000 × $150)…………………………… $4,800,000 Total fixed costs………………………………… … […]

TI Project: Cryptography The problems in this project will help you to reinforce row operation techniques and to appreciate the value of the inverse of a matrix and determinants in applications, such as message coding. Review Sections 2.2, 3.1, 3.2 […]

CHAPTER 19 Cost Behavior and Cost-Volume-Profit Analysis Prob. 19–2A (FIN MAN); Prob. 4–2A (MAN) 1. Variable Variable Total Cost Cost Percentage Cost Cost of goods sold……………… … $6,000,000 × 80% = $4,800,000 2. Total Number Amount of Units Per Unit […]

TI Project: Linear Transformations 1 TI Project: Linear Transformations The problems will help you to visualize the action of linear transformations on the plane, and to view matrices as functions acting on vectors. Review Sections 1.8 and 1.9 of the […]

5. References [1] D. Carlson, C. R. Johnson, D. C. Lay, A. D. Porter, Ann E. Watkins, and William Watkins, eds., “Resources for Teaching Linear Algebra“, MAA Notes #42, Mathematical Association of America, Washington, D.C., 1999. [2] D. Carlson, C. […]

3. Determine the break-even point and sales necessary to achieve a target profit. 355 © 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. […]

INSTRUCTOR’S TI CALCULATOR MANUAL MICHAEL MILLER Corban University LUZ DEALBA Drake University LINEAR ALGEBRA AND ITS APPLICATIONS FOURTH EDITION David C. Lay University of Maryland The author and publisher of this book have used their best efforts in preparing this […]

An asterisk (*) will appear to the right of an incorrect entry. 1. Sales Cost of goods sold: Direct materials Direct labor Factory overhead Cost of goods sold Gross profit Expenses: Selling expenses Sales salaries and commissions Advertising Travel Miscellaneous […]

The Geometry of Vector Spaces 8.1 SOLUTIONS Notes . This section introduces a special kinds of linear combination used to describe the sets created when a subspace is shifted away from the origin. An affine combination is a linear combination […]

CHAPTER 18 Process Cost Systems Prob. 18–2B (FIN MAN); Prob. 3–2B (MAN) (Concluded) 2. Direct materials: Decrease of $0.15 ($16.50 – $16.65) Conversion: Increase of $0.15 ($6.00 – $5.85) Computations: 18-58 © 2016 Cengage Learning. All Rights Reserved. May not […]

7.4 • Solutions 439 1/ 2 1/ 2 25: , 9: 1/ 2 1/ 2 ⎡⎤ ⎡ ⎤ − == ⎢⎥ ⎢ ⎥ ⎢⎥ ⎢ ⎥ ⎣⎦ ⎣ ⎦ Thus one choice for V is 1/ 2 1/ 2 . […]

CHAPTER 18 Process Cost Systems Prob. 18–1A (FIN MAN); Prob. 3–1A (MAN) (Concluded) 2. Work in Work in Process— Process— Finished Materials Spinning Dept. Tufting Dept. Goods Balance, October 1… … $ 4,800 $ 1,500 $ 2,300 $ 5,600 3. […]

7.2 • Solutions 425 17. [M] The matrix of the quadratic form is 0619/2 609/21 A = ⎢ ⎥ ⎢ ⎥ − ⎢ ⎥ ⎣ ⎦ The eigenvalues of A are 19/2 0 6 9/2 1 6 0 . − […]

CHAPTER 18 Process Cost Systems Ex. 18–15 (FIN MAN); Ex. 3–15 (MAN) a. $11,646; determined as follows: Beginning work in process balance…………………………………………… … $ 10,566 Conversion costs incurred during November c. $16,380; determined as follows: Direct materials ($9.60 × 1,400 […]

r 7.1 SOLUTIONS Notes: Students can profit by reviewin working on this section. Theorems 1 an d sections that follow. Note that symmetri c text have real entries, as mentioned at been constructed so that mastery of the G Theorem […]

1. a. An assembly-type industry using mass production methods, such as TV assembly, would use the process cost system because the products are somewhat standard and lose their identities as individual items. In such industries, it is neither practical nor […]

6.7 • Solutions 391 6.7 SOLUTIONS Notes : The three types of inner products described here (in Examples 1, 2, and 7) are matched by examples in Section 6.8. It is possible to spend just one day on selected portions […]

3. Journalize entries for transactions using a process cost system. 337 © 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. The average cost […]

6.4 • Solutions 377 1/ 5 0 0 5545 ,062 1/ 5 1/2 1/2 004 1/ 5 1/2 1/2 1/ 5 1/2 1/2 T QRQA ⎡ ⎤ − ⎢⎥ − ⎢ ⎥ ⎢⎥ ===− − ⎢ ⎥ ⎢⎥ ⎢ ⎥ […]

An asterisk (*) will appear to the right of an incorrect entry. The essay answer will not be graded. Enter a zero in cells you would otherwise leave blank. 1. and 2. Date Debit Credit Debit Credit Sept. 1 Bal., […]

r 6.1 SOLUTIONS Notes: The first half of this section is c concepts of orthogonality and orthogon a an important general fact, but is needed in Section 7.4. The optional material on 1. Since 1 2 − ⎡⎤ =⎢⎥ ⎣⎦ […]

An asterisk (*) will appear to the right of an incorrect entry. Enter a zero in cells you would otherwise leave blank. UNITS Whole Units Direct Materials Conversion Units charged to production: Inventory in process, March 1 Received from materials […]

5.8 • Solutions 345 Solving this equation for Ax, we find that 11 () ⎛⎞ ⎛ ⎞ =+=+ ⎜⎟ ⎜ ⎟ ⎝⎠ ⎝ ⎠ xxx xA αµ α µµ Thus (1 ) α µ λ= + / is an eigenvalue […]

CHAPTER 17 Job Order Costing Prob. 17–2A (FIN MAN); Prob. 2–1A (MAN) 1. a. Materials 29,800 Accounts Payable b. Work in Process 49,780 Factory Overhead 5,180 Materials Computation of cost of jobs finished: Direct Direct Factory Job Materials Labor Overhead […]

5.7 • Solutions 333 (3 ) ( 3 ) 12 33 33 22 it it ii cec e − −+ −− ⎡⎤ ⎡⎤ + ⎢⎥ ⎢⎥ ⎣⎦ ⎣⎦ where 1 c and 2 c are arbitrary complex numbers. To build […]

5.5 • Solutions 313 3. 51 . 81 A⎡⎤ =⎢⎥ − ⎣⎦ The characteristic polynomial is 2 613,−+ so the eigenvalues of A are 63652 32. 2i ±− ==± For λ = 3 + 2i: 22 1 (3 2 ) […]

1. a. Job order cost system and process cost system. 2. Job order costing is used by firms that sell custom goods and services to customers. The job order system is frequently associated with firms that will produce a product […]

5.3 • Solutions 293 14. The eigenvalues of A are given to be 2 and 3. For λ = 2: 00 2 2112, 00 1 AI − ⎡⎤ ⎢⎥ −= ⎢⎥ ⎢⎥ ⎣⎦ ⎣ ⎦ general solution is 2 1 […]

3. Describe the use of job order cost information for decision making. 323 © 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. chapter […]

E. Work in process factory overhead applied 189,200$ F. Work in process completed jobs transferred out 801,500$ G. Cost of goods sold 700,284$ H. Indirect labor included in factory overhead 17,600$ An asterisk (*) will appear to the right of […]

r 5.1 SOLUTIONS Notes : Exercises 1–6 reinforce the d e eigenvectors and difference equations, a example and anticipates discussions of d 1. The number 2 is an eigenvalue of A This equation is equivalent to (−A 32 20 238 […]

An asterisk (*) will appear to the right of an incorrect entry. 1. 2. Debit Credit a. Bal. Bal. b. 3. Schedule of unfinished jobs: Direct Direct Factory c. Materials Labor Overhead Total No. 304 No. 306 d. Balance of […]

4.3 • Solutions 217 2 32 4 4 5 10 , 02 01 00 x xx x x x ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ == + ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎢⎥ ⎣⎦ […]

21–13 Ch. 21—Problems Problem 21-1, Concluded Based on a comparison of the above effective interest rates (3.11% vs. 3.09%), it is apparent that the creditor has made a concession. Therefore, the restructuring qualifies as a troubled debt restructuring. June 30, […]

r 4.1 SOLUTIONS Notes: This section is designed to avoi axioms on an array of sets. Theorem 1 p set is a subspace. Students should be ta u (and the next few sections) emphasize vectors do appear later in the […]

CHAPTER 16 Managerial Accounting Concepts and Principles Prob. 16–5A (FIN MAN); Prob. 1–5A (MAN) 1. Work in process inventory, January 1, 2016 $ 631,800 Direct materials: Materials inventory, January 1, 2016 $351,000 Purchases 659,800 Direct labor 670,800 Factory overhead: Indirect […]

CHAPTER 21 UNDERSTANDING THE ISSUES 1. Given a restructuring that is not under bankruptcy law, the gain on restructuring is measured as the amount by which the book value of the debt, including accrued inter- est, exceeds the total of […]

3.1 SOLUTIONS Notes: Some exercises in this section provide practice in computing determinants, while others allow the student to discover the properties of determinants which will be studied in the next section. Determinants are developed through the cofactor expansion, which […]

1. Financial accounting and managerial accounting are different in several ways. Financial accounting information is reported in statements that are useful to persons or groups outside of a company. These statements objectively report the results of operations for fixed periods […]