ProGrads 卷別
成本與管理會計學
計算國立政治大學 2025 · 考試 · 第 5 題
Donky Corp. has decided to venture into central processing unit (CPU) manufacturing. The company recently acquired a new machine capable of producing two types of CPUs: BETA and POWER. The POWER CPU outperforms the BETA CPU; however, due to intense market competition, Donky remains uncertain about the timing and quantity of customer orders for the upcoming year, even though overall market demand is projected to increase by 1,000 units compared to this year. The new machine has an annual capacity of 8,000 hours. The following information pertains to this year:
| Type | Annual Average Number of Orders | Manufacturing Time Required | Selling Price per Order If Average Manufacturing Cycle Time per Order is More Than 150 Hours | Variable Cost per Order | Inventory Carrying Cost per Order per Hour |
|---|---|---|---|---|---|
| BETA | 150 | 40 hours | $19,400 | $15,000 | $0.60 |
| POWER | 20 | 50 hours | 18,100 | 14,000 | 0.55 |
For BETA, if the average manufacturing cycle time per order is less than 150 hours, its selling price is $600 higher than when the average manufacturing cycle time per order exceeds 150 hours. For POWER, if the average manufacturing cycle time per order is less than 150 hours, its selling price is $400 higher than when the average manufacturing cycle time per order exceeds 150 hours.
Required:
- Calculate the average manufacturing cycle time per order if Donky manufactures only BETA. (2%)
- Calculate the average manufacturing cycle time per order if Donky manufactures both BETA and POWER. (2%)
- Given the intense market competition and uncertainty, Donky's managers are assessing whether the company should focus exclusively on producing and selling BETA or produce and sell both BETA and POWER. Which option will maximize Donky's operating income, and by how much? (5%)
- Due to intense market competition and high demand uncertainty, John, the manager of the manufacturing department, has advised the CEO that as the manufacturing cycle increases, sunk costs will decrease, opportunity costs will increase, and inventory carrying costs will rise. Based on this reasoning, John suggests that the new machine should maintain some excess capacity. The CEO has sought your opinion on John's recommendation. Please provide your comments on John's views and reasoning. (8%)