Accounting Management

四、Computation Quiz（计算题，共3题，10分/题，总计30分）

Ⅰ Cost Distortions(关于成本扭曲的计算)

1. Perreira Company has established the following cost pools for 2000.

|Cost pools |Committed costs |Cost drivers |level |

|Maintenance |$20000 |Machine hours |10000 |

|Materials handling |$25000 |Number of moves |250 |

|Machine setup |$30000 |Setup hours |1000 |

|Inspection |$25000 |Number of Inspection |500 |

|Total |$100000 | | |

The following information pertains to two representatives jobs completed during January 2000.

|Item |J101 |J102 |

|Direct materials cost |$10000 |$7500 |

|Direct labor cost |$8000 |$5500 |

|Number of units |2000 |1500 |

|Direct labor hours |640 |400 |

|Machine hours |700 |650 |

|Number of material moves |40 |15 |

|Number of setup hours |80...