Suggested Assignment Problems Chapter Basic Problems More Challenging Problems Extensions to Text 1 Introduction P1-1 MBA Students P1-2 One Cost System Isn't Enough P1-4 Using Accounting for Planning P1-6 Golf Specialties P1-8 Montana Pen P1-3 and Japanese Tax Laws P1-5 Budgeting P1-4 Managers Need Accounting Information P1-7 Parkview Hospital Suggested Assignment Problems Chapter Basic Problems More Challenging Problems Extensions to Text 2 Nature of Costs P2-1 Industries P2-2 Negative Costs P2-4 Silky Smooth Lotions P2-5 J. P. Max Dept. Stores P2-6 Vintage Cellars P2-7 ETB P2-8 Taylor Chemicals P2-15 Measer P2-16 Affording a Hybrid P2-19 MedView P2-20 Manufacturing Cost Classification P2-24 Exotic Roses P2-33 Littleton Imaging P2-3 NPR P2-9 Emrich* P2-10 Gas Prices* P2-12 Volume and Profits P2-13 American Cinema P2-17 Easton Diagnostics P2-21 Australian Shipping* P2-22 iGen3 P2-25 Oppenheimer Visuals P2-26 Eastern University Parking* P2-29 Optometry Practice P2-31 News.com P2-34 Candice Company P2-35 Mat Machinery P2-36 Cost Behavior Patterns P2-37 Royal Holland Line P2-38 Roberts Machining P2-39 Doral Rentals P2-41 Happy Feet P2-42 Digital Convert P2-43 APC Electronics P2-11 Penury Company P2-14 Home Auto Parts* P2-18 Spa Salon P2-23 Inc. P2-27 GRC P2-28 Mastich Counters* P2-30 JLE Electronics P2-32 Kinsley & Sons P2-40 Fuller Aerosols P2-44 Amy’s Boards* P2-45 Blue Sage Mountain C2-1 Old Mash* C2-2 Mowerson Division C2-3 Puttmaster *Problem generates much classroom discussion. Suggested Assignment Problems (cont.)
5 Responsibility Accounting and Transfer Pricing P5-1 Canadian Subsidiary P5-2 Phipps Electronics P5-3 Sunder Properties P5-4 Economic Earnings P5-7 ICB, Intl P5-9 Microelectronics P5-15 CJ Equity Partners* P5-16 Sunstar Appliances P5-22 Evergreen Nursery and Landscape P5-6 Metal Press P5-11 Cogen P5-13 Beckett Automotive Group P5-17 Stale-Mart* P5-18 R&D Inc. P5-19 Flat Images P5-20 Premier Brands P5-23 Transfer Price Company P5-25 Infantino Toyota* P5-27 Serviflow C5-2 Executive Inn* P5-5 Performance Technologies P5-8 Shop and Save* P5-10 US Copiers* P5-12 University Lab Testing P5-14 WBG* P5-21 Easton Electronics* P5-24 XBT Keyboards P5-26 Wujo C5-1 Celtex* C5-3 Royal Resort & Casino* 6 Budgeting P6-1 G. Bennett Stewart* P6-4 Budget Lapsing P6-5 DMP Consultants P6-6 Federal Insurance P6-8 Coating Department P6-9 Marketing Plan P6-11 Purchasing Department P6-12 Access.Com P6-13 Videx P6-14 New York Fashions P6-16 Adrian Power P6-19 Madigan Modems P6-28 Troika Toys P6-2 Investment Banks P6-7 Golf World* P6-10 Potter-Bowen* P6-15 International Telecon* P6-17 Panrude Airfreight P6-20 Webb & Drye* P6-21 Spa Ariana P6-22 Picture P6-23 City Hospital Nursing* P6-25 Brehm Vineyards P6-27 M&S Mortgage P6-29 Cellular First C6-1 Artisans Shirtcraft P6-3 Ice Storm* P6-18 Veriplex* P6-24 Madden International* P6-26 Republic Insurance* C6-2 Scion* *Problem generates much classroom discussion Suggested Assignment Problems (cont.) Chapter Basic Problems More Challenging Problems Extensions to Text
7 Cost Allocations: Theory P7-1 MRI P7-2 Fair allocations P7-7 Wasley P7-8 Hallsite Imaging P7-9 Jolsen International P7-10 Winterton Group P7-11 National Training Institute P7-12 Encryption, Inc.* P7-13 Ball Brothers Purchasing Dept. P7-14 Telstar Electronics P7-17 Vorma P7-19 Imports P7-20 Painting Department P7-26 Plastic Chairs P7-3 Slawson P7-4 Corporate Jet* P7-5 Massey Electronics P7-6 Avid Pharmaceuticals P7-16 Fuentes Systems P7-22 Taylor Connect P7-23 Economic Experts* P7-27 Woodley Furniture* P7-28 Tramsmation C7-1 Phonetex* P7-15 Diagnostic Imaging Software P7-18 Bio Labs* P7-21 Scanners Plus* P7-24 Finsys P7-25 Allied Adhesives P7-29 Symmertic Inc* P7-30 BFR Ship Building* C7-2 Durango Plastics* 8 Cost Allocations: Practices P8-2 Outback P8-3 Rose Hospital P8-5 Fidelity Bank P8-6 Products, Inc. P8-7 Donovan Steel P8-8 Murray Hill’s Untimely Demise P8-14 Vigdor Wood Products P8-22 Littleton Medical Center P8-23 Aurora Medical Center P8-25 Barry’s Fashions P8-28 Columbine Granite P8-1 Step Down P8-4 Mystic Herbals P8-11 WWWeb Marketing* P8-12 ITI Technology P8-13 Metro Blood Bank P8-15 Advanced Processors P8-16 Jason Rocks P8-18 Doe Company P8-19 RBB Brands* P8-21 Beckett Manufacturing P8-24 Grove City Broadcasting* P8-27 Thompson Instruments* P8-30 IVAX C8-1 Carlos Sanguine Winery* P8-9 Enzymes P8-10 Sunder Toys P8-17 Ferguson Metals P8-20 Karsten Mills* P8-26 Tariffs Inc P8-29 Jones Consortium* C8-2 Wyatt Oil* *Problem generates much classroom discussion Suggested Assignment Problems (cont.) Chapter Problems More Challenging Problems Extensions toText
9 Absorption Cost Systems P9-1 Equivalent Units (appendix) P9-2 IPX Packaging P9-3 Densain Water P9-5 Pool Scrubbers P9-6 Thermalloy P9-7 Lys Wheels P9-8 Ware Paper Box P9-9 DeJure Scents P9-10 Chemtrex (appendix) P9-11 Designs P9-13 Rick’s Bags P9-14 Unknown Company P9-15 Wellington P9-23 Bartolotta Company P9-25 Frames, Inc. P9-4 MacGiver Brass* P9-12 Simple Plant P9-16 Advanced Medical P9-17 Dead Eye Putters P9-19 DigiEar P9-20 Specialized Surgical Instrument P9-22 Jacklin Stampings P9-24 Kitchen Rite* P9-27 Mutual Fund Company* P9-28 Amalfi Texts P9-30 Magic Floor P9-18 Welding Robots* P9-21 Pebble Sandals P9-26 Hurst Mats* P9-29 Pyramid Products* C9-1 Heath Metal Products* C9-2 Portable Phones, Inc.* 10 Criticisms of Absorption Cost Systems: Incentive to Over-produce P10-1 Federal Mixing P10-2 Xerox P10-3 Varilux P10-4 Zipp Cards P10-6 Zeflax Bottles P10-7 Alliance Tooling P10-9 CLIC Lighters P10-10 Medford Mug Company P10-12 Mystic Mugs P10-13 Avant Designs P10-5 TransPacific Bank* P10-8 Aspen View P10-11 Kothari Inc.* P10-14 Taylor Chains P10-15 Conner Coffees* P10-16 Kathy’s Mats P10-18 DIM P10-21 Blauvelt Products P10-22 UniCom P10-23 Sants Brake Co. P10-17 Navisky P10-19 Easton Plant P10-20 Weststar Applicances C10-1 Joon* *Problem generates much classroom discussion Suggested Assignment Problems (cont.) Chapter Basic Problems More Challenging Problems Extensions to Text
Grove City Broadcasting (S) P8-24 Guest Watches P14-4 H Hallsite Imaging P7-8 Happy Feet P2-41 Healing Touch P12-9 Heath Metal Products C9-1 Home Auto Parts P2-14 Hospital Admission Office (H) P11-18 House Mortgage (S) P3-17 Housing Markets P3-24 Houston Milling P11-10 Howard Binding P12-12 Hurst Mats P9-26 I ICB, Intl (S) P5-7 Ice Storm P6-3 iGen3 P2-22 Implementing ABC P11-5 Infantino Toyota (S) P5-25 International Computer Co. P4-20 International Telecon P6-15 Investment Banks (S) P6-2 IPX Packaging P9-2 IRR P3-1 ITI Technology P8-12 IVAX P8-30 J J. P. Max Dept. Stores (S) P2-5 Jacklin Stampings P9-22 Jason Rocks P8-16 Jasper, Inc. P3-3 Jillian Soups P12-17 JLE Electronics P2-30 JLT Chemicals P12-18 Joint Products, Inc. P8-6 Jolsen International P7-9 Jones Consortium (S) P8-29 Joon C10-1 Julene Inc P12-19 K Karsten P8-20 Mats P10-16 Kay Enterprises P11-16 Kinsley & Sons (S) P2-32 Kitchen Rite P9-24 Kollel Hospital P14-13 Kothari Inc. P10-11 L Lancaster Chamber Orchestra (S) C13-1 Littleton Imaging P2-33 Littleton Medical Center P8-22 Logical Solutions (S) P13-4 Lottery P3-9 Lys Wheels P9-7 M M&S Mortgage (S) P6-27 MacGiver Brass P9-4 Madden International P6-24 Madigan Modems P6-19 Floor P9-30 Managers Need Accounting Information P1-4 Manufacturing Cost Classification P2-20 Marian Health Care System (H) P12-10
Marketing Plan P6-9 Massey Electronics P7-5 Mastich Counters P2-28 Mat Machinery P2-35 Maui Seminar P11-1 MBA Students P1-1 Measer P2-15 Medford Mug Company P10-10 Media Designs (S) P9-11 Medical Instruments P12-1 MedView (H) P2-19 Megan Corp. P13-19 Metal Press P5-6 Metro Blood Bank (H) P8-13 Mickles Ltd. P12-2 Microelectronics P5-9 Pasta P11-4 Montana Pen P1-8 Mopart Division P13-22 Mortgage Department (S) P3-25 Mowerson Division C2-2 Mr. Jones’ Retirement P3-10 MRI P7-1 MRI Department P13-20 Murray Hill’s Untimely Demise P8-8 Mutual Fund Company (S) P9-27 Mystic Herbals P8-4 Mystic Mugs P10-12 N National Taxpayers P3-14 National Training Institute (S) P7-11 Navisky P10-17 Negative Opportunity Costs P2-2 New Car P3-13 New York Fashions (S) P6-14 News.com (S) P2-31 Northern Sun, Inc. P3-7 NPR P2-3 NPV vs. Payback P3-11 O Oaks Auto Supply (S) P12-4 Old Town Roasters (S) P14-6 Old Turkey Mash C2-1 On-Call (S) P13-1 One Cost System Isn't Enough P1-2 Oneida Metal P13-5 Oppenheimer Visuals P2-25 Optometry Practice (H) P2-29 Outback P8-2 Overland P3-28 P Painting Department P7-20 Panrude Airfreight (S) P6-17 Parkview Hospital P1-7 Pay for Performance P4-2 Pebble Beach Sandals P9-21 Penury Company P2-11 Performance Technologies P5-5 Phipps Electronics P5-2 Phonetex C7-1 Picture Maker P6-22 Plastic Chairs P7-24 Pool Scrubbers P9-5 Portable Phones, Inc. C9-2 Potter-Bowen (S) P6-10 PQR Coal P3-20 Pratt & Whitney P4-12 Premier Brands P5-20
Printers, Inc. P13-7 Productivity Measures C14-2 Purchasing Department P13-2 Puttmaster C2-3 Pyramid Products P9-29 Q R R&D Inc. P5-18 Raises P4-8 RBB Brands P8-19 Repro Corporation P4-21 Republic Insurance (S) P6-26 Rextera P11-12 Rick’s Bags P9-13 Roberts Machining P2-38 Rose Hospital P8-3 Rothwell Inc. P4-18 Royal Holland Line (S) P2-37 Royal Resort & Casino (S) C5-3 Rust Belt Mufflers C12-2 S Sales Commisions P4-10 Sanchez Gadgets (S) P11-11 Brake Co. P10-23 Scanners Plus P7-21 Scion C6-2 Secure Servers Inc. P14-12 Serviflow P5-27 Shady Tree Manufacturing P13-17 Shop and Save (S) P5-8 Silky Smooth Lotions P2-4 Simple Plant P9-12 Slawson P7-3 Smythe and Yves P12-8 SnapOn Fasteners C11-2 Software Development, Inc. (S) P14-8 Soldering Department P13-10 South American Mining P3-16 Spa Ariana (S) P6-21 Spa Salon (S) P2-18 Specialized Surgical Instrument P9-20 Spectra Inc. P13-3 Stale-Mart (S) P5-17 Standard Cost Systems P12-7 Starling Coatings P12-20 Step Down P8-1 Stirling Acquisition P14-9 Student Loan Program (S) P3-21 Sunder Properties (S) P5-3 Sunder Toys P8-10 Sunstar Appliances P5-16 Symmetric Inc P7-29 T Tagway 4000 P14-14 Tariffs Inc P8-26 Taylor Chains P10-14 Taylor Chemicals P2-8 Taylor Connect (S) P7-22 Telstar Electronics P7-14 The Pottery Store (S) P14-7 Theory X – Theory Y P4-13 Thermalloy P9-6 Thompson Instruments P8-27 Tilist Golf C11-1 Tipping P4-15 Toby Manufacturing P11-15