Managerial Accounting

1. What is cost behavior?

Why is it important for managers to understand cost behavior?

Identify basic cost behavior patterns and explain how changes in activity level affect total cost and unit cost?

2. Indicate which of the following costs are classified as mixed or step costs.

a. Electrical charge for the month

b. Factory overhead

c.Wages of quality control employee who gets paid a bonus for every 10 defects found

d. Charges for an employee development seminar where the cost includes a speaker fee and cost of supplies for each attendee

3. Walker Boat Company produces bass boats. The following comments were found in the “Discussion and Analysis” section of the annual report’s.

“Bass boat production includes a significant amount of robotic manufacturing costs, which do not vary with production levels."

a.What effect would the change in level of boats produced have on the total robotic costs?

b.What effect would the change in level of boats produced have on the unit costs of the boats?

Sample Answer

Cost behavior is an indicator of how a cost will change in total when there is a change in some activity. In cost accounting and managerial accounting, three types of cost behavior are usually discussed: Variable costs. The total amount of a variable cost increases in proportion to the increase in an activity. Analyzing

Moana is a Disney film that opened in 2016 to basic praise. Coordinated by Ron Clements and John Musker, it includes a daring young person named Moana living on a Polynesian island in old occasions. The plot follows the track of self-disclosure and self-acknowledgment, as Moana discovers her actual authority characteristics through her risks.

The story begins with grandma Tala educating a story concerning Te Fiti, the mother island. The mother island can breath life into islands through her heart. The shapeshifting diving being Maui takes the core of Te Fiti as a trick to stand out enough to be noticed from his folks. The mother island begins to crumble, and gives forward an evil presence named Te Ka. Te Ka in the long run thumps away Maui and the core of Te Fiti is lost. The story finishes by Tala telling youngsters that Te Ka and his military are as yet searching for the core of Te Fiti, and that one day somebody should discover the heart to reestablish harmony on the planet.

After the story is told, Moana goes down to the sea shore. She sees that a child turtle is being assaulted by feathered creatures, and ensures it. She takes the infant turtle to the water, and numerous wonderful shells are uncovered as a wave swells back. As she begins gathering the shells, a wave ascends and begins to play with her. She sees a green stone coming towards her and she takes it in her grasp. In any case, her dad, Chief Tui, calls her to come and she drops the stone. Before she can get it once more, her dad returns her to the town.

A quick forward begins to occur in that we are told Moana getting familiar with the best way to be a boss from her dad, and her grandma Tala showing her otherworldly side. Moana is clashed, as she needs to be close to the sea consistently, however she has numerous obligations as a central's girl. When at long last Moana is demonstrated to be a youngster, her dad takes her up to a sacrosanct mountain where a heap a stones symbolize every boss. Her dad reveals to her that she will one day place her stone there.

Moana is appeared to assist around the town with predominantly obligations. Before long, a low measure of fish are being pulled in, however. Moana proposes to her dad they should angle past the reef, yet her dad doesn't concur with this thought and blows up over the recommendation. Her dad needs her to remain as near as conceivable to the island so as to not be hurt by detestable powers. Moana's mom, Sina, reveals to Moana that her dad doesn't need her to go past the reef, as her dad once got trapped in an awful tempest while cruising and individuals suffocated. Sina educates Moana to do what her heart feels, notwithstanding the dissent of her dad.

Moana attempts to go out past the reef with her pet pig. An immense wave in the long run turns over the kayak and she scarcely makes it back alive. After this experience, Moana wants to stop her thoughts of angling past the reef, however is charmed by grandma Tala's shyness. Tala shows Moana a little way that prompts a major stay with kayaks, pontoons, and a cascade. Moana is then educated by Tala to beat a drum, and when she does, pictures of her predecessors show up on a sail of a ship. Moana discovers that her kin were once explorers, yet quit cruising when they knew the powers of fiendishness were near. Tala at that point shows Moana a spot on the island that is currently forsaken, and hands Moana the green stone she found in her youth. Tala discloses to Moana that she should reestablish the core of Te Fiti, and afterward the sea begins playing Moana as it once did when she was a youngster. What's more, Tala shows a star grouping where Maui is, and advises her to go there to meet him.

Motivated, Moana goes to her dad and group of older folks of the town. She discloses to them that she will go out and reestablish the core of Te Fiti so as to spare her kin from hunger. Her dad blows up and tosses the green stone in the brambles, however Moans recovers it. Be that as it may, she discovers that Tala is presently lying in bed wiped out. She indeed advises Moana to take the heart to Te Fiti, and gives her an uncommon accessory to embed the green stone in. Tala's final words are that she will consistently be with her. Sina causes her little girl pack for the excursion, while Moana gets a kayak from the mystery natural hollow. She sets out, and effectively makes it out of the reef, following Tala's soul going about as a guide, looking like a manta beam.

Moana cruises securely for some time, yet around evening time, a tempest comes and thumps her vessel over. She is washed aground on a rough island, and gets up the following morning there. She understands that the sea carried her to the correct island, and she meets Maui. From the outset she fears him, however they begin to talk and Maui sings a melody about how extraordinary he is. Maui at that point stunts Moana by strolling to his natural hollow and securing her there, while he hurries away on her kayak. Moana finds an exit from the sinkhole and start swimming towards Maui on the kayak. The sea picks Moana up and puts her on the pontoon. Maui is baffled by this, and tosses her over the edge commonly—yet the sea hold returning her on the pontoon. Moana then requests Maui to help her in reestablishing the core of Te Fiti.

While Maui and Moana contend over the green stone and its significance, a ship loaded with terrible, smaller than usual privateers start assaulting the kayak and them. The green stone leaves the neckband during the fight, yet Moana's pet chicken eats up the stone. Maui and Moana nearly get slaughtered, however fortunately two boats of these privateers collide with one another during the disarray and whirlwind of fight. They escape on the kayak through a haze of blow darts.

At the point when safe, Moana persuades Maui to support her, as she says Maui will turn into the mythical being he used to be. Maui said first they have to get his snare, a supernatural weapon. Moana approach Maui for cruising exercises, however he won't. Be that as it may, the sea shoots an extra dart at Maui and incapacitates him—he at that point consents to show her how to cruise. They go to a tall tower in sea, and Maui says it is the place the domain of the beasts is. He further clarifies that he thinks a specific beast has his mystical snare there.

At the point when they arrive at the refuge of Tamatoa, a major animal who gathers sparkling things, Maui utilizes Moana as trap while Maui shapeshifts so as to subtly discover his snare. In any case, Maui has not shapeshifted in quite a while, and he can't control it well. Tamatoa acknowledges what Maui is doing, and catches Moana, and follows Maui. Moana takes glowing green growth and discloses to Tamatoa that it is the core of Te Fiti, and the animal gets diverted. Maui and Moana escape through by the power of a spring while Tamatoa is spellbound by the phony heart of Te Fiti.

Back superficially, Maui says that even with his snare, he accepts he is no counterpart for Te Ka, and portrays how he turned into a diving being, notwithstanding being brought into the world human. Moana energizes him and Maui begins to work on shapeshifting once more. Over the span of rehearsing this craftsmanship, Maui instructs Moana to cruise significantly more, and they land to Te Fiti through his direction.

As they approach Te Fiti, Te Ka ascends to face them. Maui changes into a falcon and attempts to carry the heart to Te Fiti. Yet, Te Ka is a lot for him and he crushes him down in the water. Maui gets back on the vessel, and Te Ka assaults their pontoon. Maui hinders the assault, yet the power from the encounter sends them flying far away. After they land in a remote spot, Maui sees that his snare is seriously harmed, and out of frustration, he transforms into a bird of prey and takes off.

Moana is miserable about Maui leaving, and chooses to drop the green stone in the water with the goal that another person can carry out this responsibility. Tala's soul returns and solaces her, expressing that in the event that she needs to return home, she will accompany her. However, Moana understands that her town is at serious risk and she should attempt to support them. Now, the spirits of her progenitors show up, and she plunges into the sea to recover the green stone. With reestablished pizzazz for the job needing to be done, she cruises towards Te Fiti.

She sneaks around islands while attempting to find a workable pace, and Te Ka gets goaded. Te Ka makes an enormous wave and thumps over Moana's kayak, and sends a blazing impact her direction. At the last possible second, Maui shows up and hinder the impact. While Maiu connects with Te Ka, Moana goes to Te Fiti. Unusually, she finds that the island is never again obvious, and glances back at Te Ka, who has a winding image on its chest that matches the green stone. Moana comprehends that the Goddess has changed into Te Ka, and she raises the green stone, as it begins to sparkle. This grabs the eye of Te Ka, and Moana requests that the sea make room so she can arrive at Te Ka. The irritated goddess surges towards Moana, however Moana remains quiet and sings a melody to quiet Te Ka down. As Te Ka comes nearer to the green stone, it unwinds and Moana embeds the core of Te Fiti into the goddess. The goddess changes in a rich green individual, and reestablishes the island in the entirety of its magnificence. After this, Maui apologizes for taking the heart, and the goddess gives him another snare, and Moana another kayak. Te Fiti sets down to rest following 1,000 years of battle.

Moana offers Maui to train her kin cruising, yet he says she definitely knows it all to show her kin and leaves. Moana comes back to her island, presently brimming with greenery and copious in nourishment supplies. The sea gives her a pink shell and she puts it over the mountain where ancestral pioneers are spoken to. The end scene is her cruising with her town individuals, with Tala's soul and Maui next to her.

This question has been answered.

Get Answer