Instructor’s
Solution Manual
Tracie Miller
Stephanie Poindexter
Principles of Accounting:
The Managerial Chapters
15th Edition
Tracie Miller, Franklin University
Stephanie Poindexter, Dallas College
Brenda Mattison, Tri-County Technical College
Copyright © 2027 Pearson Education, Inc. All Rights Reserved
,This work is protected by United States copyright laws and is provided solely for
the use of instructors in teaching their courses and assessing student learning.
Dissemination or sale of any part of this work (including on the World Wide Web)
will destroy the integrity of the work and is not permitted. The work and materials
from it should never be made available to students except by instructors using
the accompanying text in their classes. All recipients of this work are expected to
abide by these restrictions and to honor the intended pedagogical purposes and
the needs of other instructors who rely on these materials.
Product Manager: Michael Trinchetto
Content Producer: Jeff Holcomb
Supplement Project Manager: Karan Singh Rana
Copyright © 2027 by Pearson Education, Inc. or its affiliates, 221 River Street,
Hoboken, NJ 07030. All Rights Reserved. Manufactured in the United States of
America. This publication is protected by copyright, and permission should be obtained
from the publisher prior to any prohibited reproduction, storage in a retrieval system, or
transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or otherwise. For information regarding permissions, request forms, and the
appropriate contacts within the Pearson Education Global Rights and Permissions
department, please visit http://www.pearsoned.com/permissions/
Pearson uses AI, including to support the creation of content. We claim copyright to the
fullest extent permissible by law.
Pearson, MyLab, and Pearson+ are exclusive trademarks owned by Pearson
Education, Inc. or its affiliates, in the United States, and/or other countries.
Unless otherwise indicated herein, any third-party trademarks, logos, or icons that may
appear in this work are the property of their respective owners, and any references to
third-party trademarks, logos, icons, or other trade dress are for demonstrative or
descriptive purposes only. Such references are not intended to imply any sponsorship,
endorsement, authorization, or promotion of Pearson’s products by the owners of such
marks, or any relationship between the owner and Pearson Education, Inc., or its
affiliates, authors, licensees, or distributors.
Files were uploaded to https://pearson.com on January 21, 2026.
,Chapter M:1
Introduction to Managerial Accounting
Try Its!
TI-M:1-1
1. FA 2. MA 3. MA 4. MA 5. FA
TI-M:1-2
1. h. Board of directors 2. f. Chief executive officer 3. i. Line position 4. a. Staff position
5. g. Planning 6. c. Strategic planning 7. b. Operational Planning 8. e. Directing
9. d. Controlling
TI-M:1-3
1. Product, direct labor, prime and conversion
2. Period
3. Product, manufacturing overhead, conversion
4. Product, direct materials, prime
5. Product, manufacturing overhead, conversion
6. Period
© 2027 Pearson Education, Inc. 1-1
, TI-M:1-4
ABC MANUFACTURING COMPANY
Schedule of Cost of Goods Manufactured
Year Ended December 31, 20X1
(in millions)
Beginning Work-in-Process Inventory $ 12
Direct Materials Used:
Beginning Direct Materials $ 5
Purchases of Direct Materials (including Freight In) 25
Direct Materials Available for Use 30
Ending Direct Materials (7)
Direct Materials Used: $ 23
Direct Labor 36
Manufacturing Overhead: 17
Total Manufacturing Costs Incurred during the Year 76
Total Manufacturing Costs to Account For 88
Ending Work-in-Process Inventory (16)
Cost of Goods Manufactured $ 72
ABC MANUFACTURING COMPANY
Schedule of Cost of Goods
Year Ended December 31, 20x1
(in millions)
Beginning Finished Goods Inventory $ 8
Cost of Goods Manufactured 72
Cost of Goods Available for Sale 80
Ending Finished Goods Inventory (6)
Cost of Goods Sold $ 74
TI-M:1-5
1. d 2. e 3. a 4. c 5. b
TI-M:1-6
Total operating costs / Total number of services provided Unit cost per service provided
$2,340 / 45 offices $52 per office
© 2027 Pearson Education, Inc. 1-2
Solution Manual
Tracie Miller
Stephanie Poindexter
Principles of Accounting:
The Managerial Chapters
15th Edition
Tracie Miller, Franklin University
Stephanie Poindexter, Dallas College
Brenda Mattison, Tri-County Technical College
Copyright © 2027 Pearson Education, Inc. All Rights Reserved
,This work is protected by United States copyright laws and is provided solely for
the use of instructors in teaching their courses and assessing student learning.
Dissemination or sale of any part of this work (including on the World Wide Web)
will destroy the integrity of the work and is not permitted. The work and materials
from it should never be made available to students except by instructors using
the accompanying text in their classes. All recipients of this work are expected to
abide by these restrictions and to honor the intended pedagogical purposes and
the needs of other instructors who rely on these materials.
Product Manager: Michael Trinchetto
Content Producer: Jeff Holcomb
Supplement Project Manager: Karan Singh Rana
Copyright © 2027 by Pearson Education, Inc. or its affiliates, 221 River Street,
Hoboken, NJ 07030. All Rights Reserved. Manufactured in the United States of
America. This publication is protected by copyright, and permission should be obtained
from the publisher prior to any prohibited reproduction, storage in a retrieval system, or
transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or otherwise. For information regarding permissions, request forms, and the
appropriate contacts within the Pearson Education Global Rights and Permissions
department, please visit http://www.pearsoned.com/permissions/
Pearson uses AI, including to support the creation of content. We claim copyright to the
fullest extent permissible by law.
Pearson, MyLab, and Pearson+ are exclusive trademarks owned by Pearson
Education, Inc. or its affiliates, in the United States, and/or other countries.
Unless otherwise indicated herein, any third-party trademarks, logos, or icons that may
appear in this work are the property of their respective owners, and any references to
third-party trademarks, logos, icons, or other trade dress are for demonstrative or
descriptive purposes only. Such references are not intended to imply any sponsorship,
endorsement, authorization, or promotion of Pearson’s products by the owners of such
marks, or any relationship between the owner and Pearson Education, Inc., or its
affiliates, authors, licensees, or distributors.
Files were uploaded to https://pearson.com on January 21, 2026.
,Chapter M:1
Introduction to Managerial Accounting
Try Its!
TI-M:1-1
1. FA 2. MA 3. MA 4. MA 5. FA
TI-M:1-2
1. h. Board of directors 2. f. Chief executive officer 3. i. Line position 4. a. Staff position
5. g. Planning 6. c. Strategic planning 7. b. Operational Planning 8. e. Directing
9. d. Controlling
TI-M:1-3
1. Product, direct labor, prime and conversion
2. Period
3. Product, manufacturing overhead, conversion
4. Product, direct materials, prime
5. Product, manufacturing overhead, conversion
6. Period
© 2027 Pearson Education, Inc. 1-1
, TI-M:1-4
ABC MANUFACTURING COMPANY
Schedule of Cost of Goods Manufactured
Year Ended December 31, 20X1
(in millions)
Beginning Work-in-Process Inventory $ 12
Direct Materials Used:
Beginning Direct Materials $ 5
Purchases of Direct Materials (including Freight In) 25
Direct Materials Available for Use 30
Ending Direct Materials (7)
Direct Materials Used: $ 23
Direct Labor 36
Manufacturing Overhead: 17
Total Manufacturing Costs Incurred during the Year 76
Total Manufacturing Costs to Account For 88
Ending Work-in-Process Inventory (16)
Cost of Goods Manufactured $ 72
ABC MANUFACTURING COMPANY
Schedule of Cost of Goods
Year Ended December 31, 20x1
(in millions)
Beginning Finished Goods Inventory $ 8
Cost of Goods Manufactured 72
Cost of Goods Available for Sale 80
Ending Finished Goods Inventory (6)
Cost of Goods Sold $ 74
TI-M:1-5
1. d 2. e 3. a 4. c 5. b
TI-M:1-6
Total operating costs / Total number of services provided Unit cost per service provided
$2,340 / 45 offices $52 per office
© 2027 Pearson Education, Inc. 1-2
