ACCT 101B Midterm Exam

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Which of the following costs are not included in finished goods inventory?

Chief financial officer's salary

Which of the following is an example of indirect materials cost for an automobile manufacturer?

Cost of interior upholstery

When a job is completed in a service organization, the job costs are transferred to the

Cost of services account

If fixed costs are $750,000 and variable costs are 60% of sales, the break-even point in sales dollars is

$1,875,000

The debits to Work in Process—Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $ 7,500 Conversion costs, 3,000 units, 80% completed 6,000 Materials added during April, 10,000 units 29,000 Conversion costs during April 35,000 Goods finished during April, 11,500 units — April 30, work in process, 1,500 units, 60% completed — All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is

$11,500 + (1500x60%)=12,400 (6,000 + 35.00)/12,400=$3.31

If fixed costs are $850,000 and variable costs are 60% of sales, the break-even point (dollars) is

$2,125,000

Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $ 370,000 Number of purchase orders Scheduling 250,000 Number of production orders Materials handling 500,000 Number of moves Product development 730,000 Number of engineering changes Production 1,500,000 Machine hours #of Purchase #of Production #of Moves #of Eng. Machine #of Orders Orders Changes Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 The activity rate for the scheduling activity cost pool is

$200.00 per production order

Bonnington Company manufactures small table lamps and desk lamps. The following shows the activities per product: Units Setups Inspections Assembly (dlh) Small table lamps 4,000 4,000 15,000 6,000 Desk lamps 8,000 16,000 7,000 20,000 Using the following information prepared by Bonnington Company, the total factory overhead to be allocated to small table lamps is Activity Total Activity-Base Usage Budgeted Activity Cost Setups 20,000 $ 80,000 Inspections 22,000 132,000 Assembly (dlh) 26,000 416,000

$202,000

The cost of goods sold for Michaels Manufacturing in the current year was $233,000. The January 1 finished goods inventory balance was $31,600, and the December 31 finished goods inventory balance was $24,200. Cost of goods manufactured during the period was

$225,600

Adirondack Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. Overhead Total Direct DLH per Product Labor Hours A B Painting Dept. $250,000 10,000 16 4 Finishing Dept. 75,000 12,000 4 16 Totals $325,000 22,000 20 20 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is

$236.32 per unit

A company manufactured 50,000 units of a product at a cost of $450,000. It sold 45,000 units at $15 each. The gross profit is

$270,000

Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $550,000, using 500,000 direct labor hours. The factory overhead budget for the Assembly Department is $400,000, using 80,000 direct labor hours. If a table lamp requires 2 hours of fabrication and 1 hour of assembly, the total amount of factory overhead that Kaumajet Factory will allocate to table lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours if 75,000 units are produced is

$540,000

Thomlin Company forecasts that total overhead for the current year will be $15,500,000 with 250,000 total machine hours. Year to date, the actual overhead is $16,000,000 and the actual machine hours are 330,000 hours. The predetermined overhead rate based on machine hours is

$62 per machine hour

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $40,000 Costs added during period: Direct materials (10,400 units at $8) 83,200 Direct labor 63,000 Factory overhead 25,000 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 3,600 units of beginning inventory which were completed during the period (round unit cost calculations to four decimal places) is

$62,206

A firm operated at 80% of capacity for the past year, during which fixed costs were $330,000, variable costs were 70% of sales, and sales were $1,000,000. Operating income (loss) was

1,000,000-(70%x1,000,000)- 330,000=$(30,000)

If fixed costs are $1,200,000, the unit selling price is $240, and the unit variable costs are $110, the amount of sales (units) required to realize an operating income of $200,000 is

10,769 units

Xander Studios holds a sculpting class for which it charges students $250. The costs consist of the following: Variable costs per student: Sculpting supplies $ 100 Enrollment costs 50 Fixed costs for the course: Instructor's salary $1,000 Rental cost of the classroom 500 The break-even number of students is

15

If fixed costs are $450,000, the unit selling price is $75, and the unit variable costs are $50, the old and new break-even sales (units), respectively, if the unit selling price increases by $10 are

18,000 units and 12,857 units

Reynold's Company has a product with fixed costs of $350,000, a unit selling price of $29, and unit variable costs of $20. The break-even sales (units) if the variable costs are decreased by $4 is

26,923 units

Operating Expenses

Administrative expenses + Selling expenses

An example of a period cost is

Advertising expense

When multiple production department rates are used to apply overhead to products,

All overhead costs are first directly traced to support and production departments and then support department costs are allocated to production departments

Manley Co. manufactures office furniture. During the most productive month of the year, 4,500 desks were manufactured at a total cost of $86,625. In its slowest month, the company made 1,800 desks at a cost of $49,500. Using the high-low method of cost estimation, total fixed costs

Are $24,750

Which of the following costs incurred by a paper manufacturer would be included in the group of costs referred to as conversion costs?

Assembly labor's wages

Finished goods inventory is reported on the

Balance sheet as a current asset

As production increases, the fixed cost per unit

Decreases

The two categories of cost comprising conversion costs are

Direct labor and factory overhead

Which of the following costs are conversion costs?

Direct labor cost and factory overhead cost

Total Manufacturing Costs

Direct materials used in production + Direct labor + Manufacturing overhead

Activity rates are determined by

Dividing the cost budgeted for each activity pool by the estimated activity base for that pool

Ch. 20 Q30 Tom Company reports the following data: Sales $600,000 Variable costs 400,000 Fixed costs 100,000Determine Tom Company's operating leverage.

GOOGLE DOC

Net income for the year is determined as follows: Sales $ 1,980 Cost of goods sold (1,000) =Gross profit $ 980 Operating expenses: Administrative expenses $300 Selling expenses 280 =(580)

Gross Profit - Operating expenses =Net income $ 400

For which of the following businesses would the job order cost system be appropriate?

Hospital

At the end of the year, overhead applied was $42,00,000. Actual overhead was $40,300,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to

Increase by $1,700,000

Which of the following activity bases would be the most appropriate for food costs of a hospital?

Number of patients who stay in the hospital

Which of the following manufacturing costs is an indirect cost of producing a product?

Oil lubricants used for factory machinery

Period costs include

Operating costs that are shown on the income statement in the period in which they are incurred

The income statement for both a merchandiser and a manufacturer would include

Operating expenses

Which of the following is not true with regard to direct materials for a bakery?

Paper cupcake liners, that become part of the product, must be accounted for as direct materials.

Which of the following is not a prime cost?

Plant janitor's wages

Managerial accounting reports are

Prepared according to management needs

Which of the following is not the type of work done in a support department?

Production work on an assembly line that makes a product

Which of the following costs incurred by a tool manufacturer would not be included in conversion costs?

Raw Steel

In a job order cost accounting system, when goods that have been ordered are received, the receiving department personnel count the goods, inspect the goods, and complete a

Receiving Report

The materials requisitioned is used to

Release materials from the storeroom to the factory

Using multiple department factory overhead rates instead of a single plantwide factory overhead rate

Results in more accurate product costs

You are a manager at McBride's Dairy where whey is a by-product of the production process. Thinking about the utility and usefulness of by-products in a joint production process, you may decide to take several courses of action. Which of the following actions would you not recommend?

The net realizable value method should be used to allocate joint costs to the whey

Which of the following is the main feature of support department costs?

They are indirect costs

Which of the following describes how support department costs are related to production?

They are indirectly related to production

The cost of goods manufactured (finished) during the year is determined as follows: Raw materials used in production $ 180 Direct labor 400 Manufacturing overhead 460 =Total manufacturing costs $1,040 Plus: Work in process inventory, beginning 140 =Total manufacturing costs $1,180 Less: Work in process inventory, ending (100)

Total manufacturing costs + Work in process inventory, beginning - Work in process, ending =Cost of goods manufactured $1,080

The journal entry to record the transfer of 1,600 units of Part No. 1177, with a value of $2.50 each, to work in process is

Work in Process 4,000 Materials 4,000

For a manufacturing business, products that are in the process of being manufactured are referred to as

Work in process inventory

Graham Company wants to reduce activity costs by $0.30 per unit. The setup activity for a batch of 100 units of Part RR110 currently costs $80 per setup. A process engineer proposes reengineering the setup activity so that it takes 60% of the original cost per setup. By how much will this reduce activity costs per unit? Will more cost savings need to be found?

$0.32; no

The manufacturing costs of Calico Industries for three months of the year are provided below. Total Cost Production (units) April $120,000 280,000 May 74,000 165,000 June 90,900 230,000 Using the high-low method, the variable cost per unit and the total fixed costs are

$0.40 per unit and $8,000

Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of all the jobs for the quarter: Balance Job 356 $450 Job 357 1,235 Job 358 378 Job 359 689 Job 360 456 Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job. What is the gross profit for Adams Company at the end of the first quarter?

$1,000

Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of all the jobs for the quarter: Balance Job 356 $450 Job 357 1,235 Job 358 378 Job 359 689 Job 360 456 Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job. What is the ending balance of Cost of Goods Sold for Adams Company at the end of the first quarter?

$1,685

Penny, Inc. employs a process costing system. Direct materials are added at the beginning of the process. Information about July's activities is as follows: On July 1: Beginning inventories 850 units, 60% complete Direct materials cost $5,000 Conversion costs $4,000 During July: Number of units started 15,000 Direct materials added $155,000 Conversion costs added $83,520 On July 31: Ending inventories 1,600 units, 40% complete Using the FIFO method, the cost per equivalent unit for materials used during July was

$10.33

Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $550,000, using 500,000 direct labor hours. The factory overhead budget for the Assembly Department is $400,000, using 80,000 direct labor hours. If a desk lamp requires 1 hour of fabrication and 2 hours of assembly, the amount of factory overhead that Kaumajet Factory will allocate to each unit of desk lamp using the multiple production department factory overhead rate method with an allocation base of direct labor hours is

$11.10

The following information is taken from the financial records of Gunner Manufacturing: Cost of materials used $45,000 Direct labor costs 48,000 Factory overhead 39,000 Work in process, beginning 18,000 Work in process, ending 28,000 What is the cost of goods manufactured?

$122,000

Smith Company reports the following information: Cost of goods manufactured $68,250 Direct materials used 27,000 Direct labor incurred 25,000 Work in process inventory, January 1 11,000 Factory overhead is 75% of the cost of direct labor. Work in process inventory on December 31 is

$13,500

Given the following data: Cost of materials used $45,000 Direct labor costs 48,000 Factory overhead 39,000 Work in process, beginning 28,000 Work in process, ending 18,000 Finished goods, beginning 28,000 Finished goods, ending 18,000 What is the cost of goods sold?

$152,000

Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $ 370,000 Number of purchase orders Scheduling 250,000 Number of production orders Materials handling 500,000 Number of moves Product development 730,000 Number of engineering changes Production 1,500,000 Machine hours #of Purchase #of Production #of Moves #of Eng. Machine #of Orders Orders Changes Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 ​ The activity rate for the product development cost pool is

$16,222 per engineering change

Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period. Assume the company uses FIFO and rounds cost per unit to two decimal places. Direct materials (20,000 at $5) $100,000 Direct labor 142,300 Factory overhead 57,200 ​ Assuming that all direct materials are placed in process at the beginning of production, the total cost of the departmental work in process inventory at the end of the period is

$16,438

Winston Company estimates that the factory overhead for the following year will be $1,250,000. The company has decided that the basis for the applying factory overhead should be machine hours, which is estimated to be 50,000 hours. The total machine hours for the year were 54,300. The actual factory overhead for the year was $1,375,000. Determine the over- or underapplied amount for the year.

$17,500 underapplied

The following budget data are available for Sharp Company: Estimated direct labor hours 12,000 Estimated direct labor dollars $90,000 Estimated factory overhead costs $179,000 Actual direct labor hours 11,500 Actual direct labor dollars $92,000 Actual factory overhead costs $180,000 If factory overhead is applied based on direct labor hours, the amount of overhead to be applied is

$172,500

Jensen Company reports the following: Direct materials used $345,000 Direct labor incurred 250,000 Factory overhead incurred 400,000 Operating expenses 175,000 Jensen Company's period costs are

$175,000

Given the following information, determine the activity rate for setups. Activity Total Activity-Base Usage Budgeted Activity Cost Setups 10,000 $180,000 Inspections 24,000 $120,000 Assembly (dlh) 80,000 $400,000

$18.00

Blackwelder Factory produces two similar products: small table lamps and desk lamps. The total factory overhead budget is $640,000 with 400,000 estimated direct labor hours. It is further estimated that small table lamp production will require 275,000 direct labor hours, and desk lamp production will need 125,000 direct labor hours. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Blackwelder Factory will allocate to desk lamp production if actual direct labor hours for the period for desk lamps is 118,000 would be

$188,800

Given the following data: Work in process, beginning $14,000 Work in process, ending 20,000 Direct labor costs 4,000 Cost of goods manufactured 5,000 Factory overhead 8,000 Direct materials used is

$2,000

Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $550,000, using 500,000 direct labor hours. The factory overhead budget for the Assembly Department is $400,000, using 80,000 direct labor hours. If a desk lamp requires 1 hour of fabrication and 2 hours of assembly, the total amount of factory overhead that Kaumajet Factory will allocate to desk lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours if 26,000 units are produced is

$288,600

Selected accounts with a credit amount omitted are as follows: Work in Process Apr. 1 Balance 7,000 Apr. 30 Goods Finished X 30 Direct materials 78,400 30 Direct labor 195,000 30 Factory overhead 136,500 Finished Goods Apr. 1 Balance 42,000 30 Goods Finished 387,000 What was the balance of Work in Process as of April 30?

$29,900

Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead budget is $675,000 with 300,000 estimated direct labor hours. Deluxe widget production requires 3 direct labor hours for each unit, and regular widget production requires 2 direct labor hours for each unit. ​ Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Challenger Factory will allocate to regular widget production if budgeted production of regular widgets for the period is 75,000 units and actual production of regular widgets for the period is 72,000 units would be

$324,000

Botosan Factory has budgeted factory overhead for the year at $13,500,000, and budgeted direct labor hours for the year are 10,000,000. If the actual direct labor hours for the month of May are 350,000, the overhead allocated for May is

$472,500

Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembly. Data for the products and departments are listed below. Product Number Direct Labor Machine Hours of Units Hours per Unit per Unit Rings 1,000 4 6 Dings 2,000 3 9 All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $90,000. All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $105,000. Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct labor hours. The total factory overhead allocated per unit of Rings is

$64.50

Sanders Inc. has applied $567,988 of overhead to jobs. Actual overhead at the end of the year is $575,000. The adjustment for over- or underapplied overhead is

$7,012 underapplied, increase Cost of Goods Sold

Pinnacle Corp. budgeted $700,000 of overhead cost for the current year. Actual overhead costs for the year were $650,000. Pinnacle's plantwide allocation base, machine hours, was budgeted at 100,000 hours. Actual machine hours were 80,000. A total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is

$7.00 per machine hour

Beauty Beyond Words Salon uses an activity-based costing system to determine the cost of services. The salon has determined the costs of services by activity and activity usage as follows: Activity Activity Rate Hair washing $ 4.00 Conditioning 3.50 Chemical treatment 25.00 Styling 10.00 Hair Washing Conditioning Chemical Treatment Styling Haircut 1 1 0 0 Complete style 1 1 0 1 Perm 2 3 1 1 Highlights 3 4 2 1 The cost of services for a haircut is

$7.50

Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Units Setups Inspections Assembly (dlh) Small table lamps 3,000 8,000 9,000 16,000 Desk lamps 6,000 16,000 15,000 12,000 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 24,000 $ 60,000 Inspections 24,000 120,000 Assembly (dlh) 28,000 280,000 The total factory overhead to be allocated to each unit of small table lamps is

$75.00

Variable costs as a percentage of sales for Lemon Inc. are 80%, current sales are $600,000, and fixed costs are $130,000. How much will operating income change if sales increase by $40,000?

$8,000 increase

Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $ 370,000 Number of purchase orders Scheduling 250,000 Number of production orders Materials handling 500,000 Number of moves Product development 730,000 Number of engineering changes Production 1,500,000 Machine hours #of Purchase #of Production #of Moves #of Eng. Machine #of Orders Orders Changes Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 The activity rate for the materials handling cost pool is

$80.65 per move

The debits to Work in Process—Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units $ 8,000 Conversion costs, 3,000 units, 66.7% completed 6,000 Materials added during May, 10,000 units 30,000 Conversion costs during May 31,000 Goods finished during May, 11,500 units 0 May 31 work in process, 1,500 units, 50% completed 0 All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is

(10,000 - 1,500)+ 1,500=10,000 30,000/10,000=$3.00

Lee Company's sales are $525,000, variable costs are 53% of sales, and operating income is $19,000. The contribution margin ratio is

100%-53%= 47.0%

Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $40,000 Costs added during period: Direct materials (10,400 units at $8) 83,200 Direct labor 63,000 Factory overhead 25,000 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period (round unit cost calculations to four decimal places) is

11,000-3,600=7,400 + 3,000= 10,400 83,200/10,400=8 3,600x 75%=2,700 3,000x 20%=600 2,700+600+7,400= 10,700 63,000 + 25,000= 88,000 / 10,700= 8.822 8+ 8.22=16.22x7,400=$120,060

The debits to Work in Process—Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $ 7,500 Conversion costs, 3,000 units, 80% completed 6,000 Materials added during April, 10,000 units 29,000 Conversion costs during April 35,000 Goods finished during April, 11,500 units — April 30, work in process, 1,500 units, 60% completed — All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories. The materials cost per equivalent unit (to the nearest cent) for April is

11,500+1,500=13,000 7,500+29,000=36,500 36,500/13,000=$2.81

Penny, Inc. employs a process costing system. Direct materials are added at the beginning of the process. Information about July's activities is as follows: On July 1: Beginning inventories 850 units, 60% complete Direct materials cost $5,000 Conversion costs $4,000 During July: Number of units started 15,000 Direct materials added $155,000 Conversion costs added $83,520 On July 31: Ending inventories 1,600 units, 40% complete Using the FIFO method, the number of units started and completed in July was

13,400

Penny, Inc. employs a process costing system. Direct materials are added at the beginning of the process. Information about July's activities is as follows: On July 1: Beginning inventories 850 units, 60% complete Direct materials cost $5,000 Conversion costs $4,000 During July: Number of units started 15,000 Direct materials added $155,000 Conversion costs added $83,520 On July 31: Ending inventories 1,600 units, 40% complete Using the FIFO method, the number of equivalent units for conversion costs was

14,380

Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs, 14,000 units of direct materials were added during the period at a cost of $28,700, 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. ​If the weighted average method is used, the materials cost per unit (rounded to the nearest cent) would be

15,000+3,000=18,000 8,000+28,700=36,700 36,700/18,000=$2.04

The following budget data are available for Sharp Company: Estimated direct labor hours 12,000 Estimated direct labor dollars $90,000 Estimated factory overhead costs $179,000 Actual direct labor hours 11,500 Actual direct labor dollars $92,000 Actual factory overhead costs $180,000 If factory overhead is to be applied based on direct labor dollars, the predetermined overhead rate is

199%

Using the direct method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly: Square Feet Number of Employees Janitorial Department 100 20 Cafeteria Department 10,000 10 Cutting Department 2,000 60 Assembly Department 8,000 20 The percentage (proportional) usage of the Janitorial Department by the Cutting Department is

2,000/10,000= 20%

Kaden Company's fixed costs are $46,800, the unit selling price is $42, and the unit variable costs are $24. The break-even sales (units) is

2,600 units

If fixed costs are $400,000 and the unit contribution margin is $20, the amount of units that must be sold in order to have a zero profit is

20,000 units

Jacob Inc. has fixed costs of $240,000, the unit selling price is $32, and the unit variable costs are $20. The old and new break-even sales (units), respectively, if the unit selling price increases by $4 is

20,000 units and 15,000 units

Using the direct method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly: Square Feet Number of Employees Janitorial Department 100 20 Cafeteria Department 10,000 10 Cutting Department 2,000 60 Assembly Department 8,000 20 The percentage (proportional) usage of the Cafeteria Department by the Assembly Department is

20/(60+20)= 25%

McBride's Dairy has 200 gallons of heavy cream and 600 gallons of skimmed milk and has incurred $1,000 of joint costs at the split-off point. It can sell each product at the split-off point or process it further in relatively similar processes, so management has decided that the most appropriate method for allocating joint costs is the market value at split-off point. One gallon of cream sells for $15, while one gallon of milk sells for $4. How much of the joint cost is allocated to cream? Round percentage calculations to the nearest whole percent.

200x15=3,000 600x4=2,400 3,000+2,400=5,400 3,000/5,400=56% 2,400/5,400=44% 1000x56%=$560

McBride's Dairy has 200 gallons of cream and 600 gallons of skimmed milk and has incurred $1,000 of joint costs at the split-off point. It also incorporates a processing time weight factor of 1 for the cream and 3 for the skimmed milk. The amount of this cost that will be allocated to skimmed milk using the weighted average method is

200x1=200 600x3=1,800 200+1,800=2,000 1,000/200=200,000 200,000/2,000=100 1,000-100=$900

If fixed costs are $500,000 and the unit contribution margin is $20, the break-even point in units if fixed costs are reduced by $80,000 is

21,000 units

Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours. ​ Overhead Direct Labor Hours (dlh) Product:A B Painting Dept. $248,000 10,000 dlh 16 dlh 4 dlh Finishing Dept. 72,000 10,000 4 16 Totals $320,00 20,000 dlh 20 dlh 20 dlh The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

248,000/10,000=24.8 x 4= 99.20 72,000/10,000=7.2 x 16= 115.20 99.20+115.20=$214.40 per unit

If fixed costs are $300,000, the unit selling price is $31, and the unit variable costs are $22, the break-even sales (units) if fixed costs are reduced by $30,000 is

30,000 units

Department A had 5,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 34,000 units of direct materials were added during the period, 37,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for material costs for the period was

34,000

Department A had 5,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 34,000 units of direct materials were added during the period, 37,000 units were completed during the period, and 20,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was

35,600

When Isaiah Company has fixed costs of $120,000 and the contribution margin is $30, the break-even point is

4,000 units

The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1, 30% completed 4,000 units Completed units during June 65,000 units Ending inventory, 60% completed 7,000 units The number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories, is

4,200 units

If a company uses a process costing system to account for the costs in its five production departments, how many work in process accounts will it use?

5

Department M had 600 units 60% completed in process at the beginning of June, 6,000 units completed during June, and 700 units 30% completed at the end of June. Using the first-in, first-out method of inventory costing, the number of equivalent units of production for conversion costs for the period is

5,850 units

Connor Company has fixed costs of $400,000, the unit selling price is $25, and the unit variable costs are $15. The break-even sales (units) if the variable costs are increased by $2 is

50,000 units

Harley Company has sales of $500,000, variable costs are 75% of sales, and operating income is $40,000. Harley's operating leverage is

500,000- (500,000x 75%)= 125,000 125,000/40,000=3.1

Journalizing the entry to record jobs shipped and customers billed would include a debit to

Cost of Goods Sold

The cost of production of completed and transferred goods during the period amounted to $540,000, and the finished products shipped to customers had production costs of $375,000. The journal entry to record the transfer of costs from finished goods sold is

Cost of Goods Sold 375,000 Finished Goods 375,000

On the income statement of a manufacturing company, which of the following replaces purchases in the "Cost of goods sold" section of a retail company?

Cost of goods manufactured

Fast-Flow Paints produces mixer base paint through a two-stage process, Mixing and Packaging. The following events depict the movement of value into and out of production. Journalize the entry to record each event if appropriate; if not, provide a short narrative reason as to why you choose not to journalize the action. Nelson, the production manager, accepts an order to continue processing the current run of mixer base paint. a. Materials worth $27,000 are withdrawn from raw materials inventory. Of this amount, $25,500 will be issued to the Mixing Department and the balance will be issued to the Maintenance Department to be used on production line machines. b. Nelson determines that labor for the period is $12,500. Of this amount, $1,750 is for maintenance and indirect labor. The remainder is directly associated with mixing. c. Nelson, who is paid a salary but earns about $35/hour, spends one hour inspecting the production line. d. The manufacturing overhead drivers for mixing are hours of mixer time at $575 per hour and material movements from materials at $125 per movement. An inspection of the machine timers reveals that a total of eight hours has been consumed in making this product. An inspection of "stocking orders" indicates that only one material movement was utilized to load the raw materials. (Note: All values have been journalized to Factory Overhead so you need only apply them to the production run.) e. Within Fast-Flow, items are transferred between departments at a standard cost. This production run has created 4,015 gallons of mixer base paint. This paint is transferred to Packaging at a standard cost of $10.05 per gallon. Round calculation to nearest whole dollar. f. Packaging draws $755 of materials for packaging of this production run. g. Packaging documents that 12 hours of direct labor at $10.25 per hour were consumed in the packaging of this production run. h. Packaging uses a cost driver of direct labor hours to allocate manufacturing overhead at the rate of $25 per hour. i. Packaging transfers 4,015 gallons of packaged goods to Finished Goods Inventory at a standard cost of $10.34 per gallon. Round calculation to nearest whole dollar. Kramer Company started its production operations on August 1. During August, the Printing Department completed 17,600 units. There were 4,400 units in ending inventory which were 80% complete with respect to materials and 10% complete with respect to conversion costs. During August, the department accumulated materials costs of $45,408 and conversion costs of $76,670 Required: a. Determine the cost of the goods transferred out. b. What is the value of the ending inventory?

Cost per equivalent unit for materials=45,408/(17,600+(80%x4,400))=$2.15 Cost per equivalent unit for conversion cost=76,670/(17,600+ (10%x4,400))=$4.25 A: ($2.15+$4.25)x17,600= $112,640 B: ($2.15 x80% x4,400) + ($4.25 x 10% x 4,400)= $9,438

The cost of a manufactured product generally consists of which of the following costs?

Direct labor cost, direct materials cost, and factory overhead cost

Common allocation bases are

Direct labor dollars, direct labor hours, and machine hours

Equivalent production units are generally determined for

Direct materials and conversion costs

The cost of the direct materials used in production during the year is determined as follows: Direct materials inventory, beginning $80 Purchases of direct materials 240 Less direct materials inventory, ending (140)

Direct materials inventory, beginning + Purchases of direct materials - Direct materials inventory, ending =Direct materials used in production 180

Which of the following types of inventories does a manufacturing business report on the balance sheet?

Direct materials inventory, work in process inventory, and finished goods inventory

Which of the following is the easiest but least accurate of the commonly used methods for allocating support department costs to production departments?

Direct method

An example of the split-off point in oil, gasoline, and kerosene production is that point where crude oil is

Distilled into gasoline and kerosene

Indirect labor and indirect materials are classified as

Factory overhead and product costs

Journalizing the entry to record jobs shipped and customers billed would include a credit to

Finished Goods

The cost of goods sold for the year is determined as follows: Finished goods inventory, beginning $ 240 Cost of goods manufactured 1,080 Less: Finished goods inventory, ending (320)

Finished goods inventory, beginning + Cost of goods manufactured - Finished goods inventory, ending =Cost of goods sold $1,000

Costs that remain constant in total dollar amount as the level of activity changes are called ________ costs.

Fixed

Which of the following types of cost is shown in the cost data below? ​ Cost per Unit Number of Units $6,000 1 3,000 2 2,000 3 1,500 4

Fixed cost

Which of the following is not a characteristic of useful managerial accounting reports?

GAAP-adhering

Blane Company has the following data:Total sales $800,000Total variable costs $300,000Fixed costs $200,000Units sold 50,000 unitsWhat will operating income be if units sold double to 100,000 units?

GOOGLE DOC

CH 16 Q23 At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information: Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $200 per hour, determine the (a) balance on the job cost sheets for each job and (b) the cost per unit at the end of April.

GOOGLE DOC

CH 17 Q29 Erin Company's inventory at December 1 and the costs charged to Work in Process—Department B during December are as follows: 1,200 units, 40% completed $ 47,800 From Department A, 26,000 units 845,000 Direct labor 312,000 Factory overhead 176,770 During December, all direct materials are transferred from Department A, the units in process at December 1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units that were 70% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Prepare a cost of production report for December.

GOOGLE DOC

CH 17 Q30 On March 1, Upton Company's Packaging Department had work in process inventory of 8,820 units, which had been transferred in from the Finishing Department. These units had accumulated costs of $315,000 in previous departments and $16,000 for conversion costs in the Packaging Department.During March, 30,000 units were transferred into the department. These units had accumulated costs of $770,000 in the previous departments. The Packaging Department incurred $54,000 in conversion costs during the month. On March 31, 700 units remained in ending inventory. These units were 80% complete with respect to conversion costs.Compute the cost per equivalent unit for transferred-in costs and for conversion costs for the Packaging Department using the weighted average method.

GOOGLE DOC

CH 17 Q30 The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is $27,225. The conversion cost for the period in the Bottling Department is $7,596. The total equivalent units for direct materials and conversion are 60,500 liters and 63,300 liters, respectively. Determine the direct materials and conversion cost per equivalent unit. Round answers to nearest cent.

GOOGLE DOC

CH 18 Q24 Pikes Peak Leather Company manufactures leather handbags and moccasins. The company has been using the single plantwide factory overhead rate method but has decided to evaluate the activity-based costing method to allocate factory overhead. The factory overhead estimated per unit together with direct materials and direct labor will help determine selling prices.The total budgeted factory overhead cost is $360,000, broken down as follows: Determine the amount of factory overhead to be allocated to each unit using activity-based costing. The company plans to produce 60,000 handbags and 40,000 moccasins.

GOOGLE DOC

CH 18 Q26 Departmental information for the four departments at Samoa Industries is provided below.Total Cost Cost Driver Square Feet Number of EmployeesJanitorial $ 150,000 Square footage serviced 200 40Cafeteria 50,000 Number of employees 20,000 12Cutting 1,125,000 4,000 120Assembly 1,100,000 16,000 40 The Janitorial and Cafeteria departments are support departments. Samoa uses the sequential method to allocate support department costs, first allocating the costs from the Janitorial Department to the Cafeteria, Cutting, and Assembly departments. Determine the dollar amount of the Janitorial Department costs to be allocated to the (a) Cafeteria, (b) Cutting, and (c) Assembly departments.

GOOGLE DOC

CH 20 Q29 Carrolton, Inc., currently sells widgets for $80 per unit. The variable cost is $30 per unit, and total fixed costs equal $240,000 per year. Sales are currently 20,000 units annually.The company is considering a 20% drop in selling price that it believes will raise units sold by 20%. Assuming all costs stay the same, what is the impact on income if this change is made?

GOOGLE DOC

CH 20 Q32 Waterfall Company sells a product for $150 per unit. The variable cost is $80 per unit, and fixed costs are $270,000.Determine the (a) break-even point in sales units and (b) break-even point in sales units if the company desires a target profit of $36,000. Round your answer to the nearest whole number.

GOOGLE DOC

CH. 15 Q28 Zoe Corporation has the following information for the month of March: Prepare (a) a statement of cost of goods manufactured, (b) an income statement for the month ended March 31, and (c) the "Inventory" section of the balance sheet.

GOOGLE DOC

CH20 Q33Global Publishers has collected the following data for recent months:Month Issues Published Total CostMarch 20,500 $20,960April 21,800 22,464May 17,750 18,495June 21,200 21,395a. Using the high-low method, find variable cost per unit, total fixed costs, and the total cost equation.b. What is the estimated cost for a month in which 19,000 issues are published?

GOOGLE DOC

CH20 Q34 Silver River Company sells Products S and T and has made the following estimates for the coming year:Product Unit Selling Price Unit Variable Cost Sales MixS $30 $24 60%T 70 56 40 Fixed costs are estimated at $202,400. For the purposes of break-even analysis, determine the following:a. Break-even sales (units) for Eb. Break-even sales (units) of S and Tc. Sales units of E necessary to realize an operating income of $119,600 for the coming year

GOOGLE DOC

Ch 17 Q31 Ratchford Clocks manufactures alarm clocks and wall clocks and allocates overhead based on direct labor hours. The production process is set up in three departments: Assembly, Finishing, and Calibrating. The following is information regarding the direct labor used to produce one unit of the two clocks: Ratchford Clocks is planning to manufacture 50,000 alarm clocks and 10,000 wall clocks during the year.a. Determine the total number of direct labor hours that will be needed by each department.b. Determine the factory overhead rate by department using the multiple production department factory overhead rate method.c. Determine the amount of factory overhead to be allocated to each unit of alarm clocks and wall clocks.d. Determine the amount of total factory overhead to be allocated to the alarm clocks and wall clocks.

GOOGLE DOC

Ch 18 Q25 Bugaboo Co. manufactures three types of cookies: Fluffs, Crinkles, and Snaps. The production process is relatively simple, and factory overhead costs are allocated to products using a single plantwide factory overhead rate based on direct labor hours. Information for the month of May, Bugaboo's first month of operations, follows: BudgetedUnit VolumeDirect LaborHours per UnitFluffs 80,000 boxes 0.10Crinkles 60,000 boxes 0.20Snaps 20,000 boxes 0.50Bugaboo has budgeted direct labor costs for May at $8.50 per hour. Budgeted direct materials costs for May are: Fluffs, $0.75/unit; Crinkles $0.40/unit; and Snaps $0.30/unit.Bugaboo's budgeted overhead costs for May are: a.Compute Bugaboo's plantwide factory overhead rate for May. b. Compute the product cost in May for each type of cookie. c. Does Bugaboo's use of a plantwide factory overhead rate in any way distort the product costs for May?

GOOGLE DOC

Ch 19 Q17 Scotland Beauty Products manufactures face cream, body lotion, and liquid soap in a joint manufacturing process. At the split-off point, the company has 300 pounds of face cream with a market value of $15 per pound, 200 pounds of body lotion with a market value of $13 per pound, and 300 pounds of liquid soap with a market value of $7 per pound and has incurred $200,000 in joint costs. The net realizable value (NRV) of the face cream is $7,500, the NRV of the body lotion is $3,500, and the NRV of the liquid soap is $4,000. Using the net realizable value method, allocate the joint costs to (a) face cream, (b) body lotion, and (c) liquid soap. Round percentages in intermediate steps to the nearest whole percentage.

GOOGLE DOC

Ch 20 Q31 Racer Industries has fixed costs of $900,000. The selling price per unit is $250, and the variable cost per unit is $130.a. How many units must Racer sell in order to break even?b. How many units must Racer sell in order to earn a profit of $480,000?c. A new employee suggests that Racer Industries sponsor a 10K marathon as a form of advertising. The cost to sponsor the event is $7,200. How many more units must be sold to cover this cost?

GOOGLE DOC

Flying Cloud Co. has the following operating data for its manufacturing operations: Unit selling price $ 250 Unit variable cost 100 Total fixed costs 840,000 The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co. will be

Increased by 640 units

A plant manager's salary is a(n)

Indirect cost

Factory overhead includes

Indirect labor and indirect materials

Johnson Lumber Mill produces various grades of cut boards from raw lumber. The costs incurred before the split-off point where the cut boards are separated and processed further are

Joint costs that cannot be separated

Carmelita Inc. has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $2,000 $ 22,252 Conversion costs 6,200 150,536 At the beginning of the period, there were 500 units in process that were 60% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 340 units that were 30% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process cost method. Round cost per unit figures to the nearest cent when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were

MATERIALS: 0+4,500+340=4,840 CONVERSION COSTS: 500X40%=200 4,500X100%=4,500 430x30%=102 200+4,500+102=4,802 22,252/4840=4.60 150,536/4802=31.34 (4.60+31.34)x4,500=$161,775

An example of the split-off point in dairy production is that point where raw milk is

Made into butter or cheese

The primary goal of managerial accounting is to provide information to

Management

A cost that has characteristics of both a variable cost and a fixed cost is called a

Mixed cost

Gross Profit

Sales - Cost of goods sold

Period costs are classified as either

Selling expenses or administrative expenses

The point in the production process where joint products become separable is called the

Split-off point

As production increases, variable costs per unit

Stay the same

Which of the following is not an example of a cost that varies in total as the number of units produced changes?

Straight-line depreciation on factory equipment

Cost of goods manufactured is equal to

Total manufacturing costs plus beginning work in process inventory less ending work in process inventory

All of the following can be used as an allocation base for calculating factory overhead rates except

Total units produced

Which of the following conditions would cause the break-even point to decrease?

Unit variable cost decreases

WeeBee Company has three assembly labor classifications: S-1, S-2, and S-3. The three classifications are paid $16, $19, and $22 per hour, respectively. The assembly activity for a product uses an S-2 employee who performs that task in 24 minutes. To reduce the activity cost per unit, a product engineer proposes using a higher-rated employee who can perform the assembly in 21 minutes. A manager proposes using a lower-rated employee who can perform the assembly in 30 minutes. Which of the following provides the most cost-effective solution?

Use the S-2 employee

Which of the following methods allocates joint costs based on physical units that are weighted and then multiplied by actual physical units?

Weighted average method

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 2 for direct labor is

Work in Process—Department 2 $65,000 Wages Payable $65,000

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. ​ The journal entry to record the flow of costs into Department 2 for applied overhead is

Work in Process—Department 2 $80,000 Factory Overhead—Department 2 $80,000

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs from Department 1 into Department 2 is

Work in Process—Department 2 390,000 Work in Process—Department 1 390,000

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 3 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 3 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 3 during the period for direct materials is

Work in Process—Department 3 $50,000 Materials $50,000

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The journal entry to record the flow of costs into Department 3 during the period is

Work in Process—Department 3 $555,000 Work in Process—Department 2 $555,000

During the period, labor costs incurred on account amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. Factory overhead is applied to production was $23,000. The journal entry to record the factory overhead applied to production is

Work in process 23,000 Factory Overhead 23,000

Goods that are partially completed by a manufacturer are

Work in process inventory

Mocha Company manufacturers a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 1 during the period for direct materials is

Work in process- Department 1 $100,000 Materials $100,000

Journalize the entries to record the following summarized operations related to production for a company using a job order cost system: Materials purchased on account $176,000 Prepaid expenses incurred on account $12,200 Materials requisitioned: For production orders $153,700 For general factory use $ 2,700 Factory labor used: On production orders $ 141,300 For general factory purposes $12,000 Depreciation on factory equipment $37,000 Expiration of prepaid expenses, chargeable to factory $6,100 Factory overhead costs incurred on account $76,000 Factory overhead applied, based on machine hours $105,300 Jobs finished $415,300 Jobs shipped to customers: Cost $412,000 Selling price (assume all sold on account) $638,000

a. Materials 176,000 Accounts Payable 176,000 b. Prepaid Expenses 12,200 Accounts Payable 12,200 c. Work in Process 153,700 Factory Overhead 2,700 Materials 156,400 d. Work in Process 141,300 Factory Overhead 12,000 Wages Payable 153,300 e. Factory Overhead 37,000 Accumulated Depreciation- Factory Equipment 37,000 f. Factory Overhead 6,100 Prepaid Expenses 6,100 g. Factory Overhead 76,000 Accounts Payable 76,000 h. Work in Process 105,300 Factory Overhead 105,300 i. Finished Goods 415,300 Work in Process 415,300 j. Cost of Goods Sold 412,000 Finished Goods 412,000 Accounts Receivable 638,000 Sales 638,000


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