[問題] 成本管理會計兩個問題
1.In the following correlation coefficients,which one indicates
the weakest linear association between two variables?
(A)0.32
(B)0.23
(C)0.12
(D)-0.11
(E)-0.43
Ans:D
2.Po Po Corporation is making plans for the introduction of a new
Product-Jordan AIR, having a target selling price of $40per unit.
The following estimates of manufacturing costs have been derived
for 4 million units, to be produced during the first year:
Direct material:$66,600,000
Direct labor :$24,400,000(at$5 per hour)
Overhead cost have not yet been estimated, but monthly data on total
production and overhead for the past 12 months have been analyzed by using
least-squares regression.
The major overhead cost driver is direct labor hours, with the following
results:
computed value:
Fixed overhead cost $33,300,000
Coefficient of independent variable$2.44
Required:
(1) regression equation (這題沒問題）
Ans:Y=33,300,000+2.44X
(2)Calculate the predicted overhead cost at an activity level of 3,800,000
units.
Ans:33,300,000+3,800,000*1.22*$2.44
=44,611,840
想請問為什麼要乘上1.22,這數字又是在題目的哪邊得到的
謝謝.
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