Complete Solution Manual for Cost Accounting, 14th Edition | Chapters 1–23 Questions & Answers with Rationales | Verified & Updated

01234565814961  9 4016
19 6 661 9561 
 5 661 450 365




,01234678690490 
 881



!"#$!"%&'($#)%*$+'!"#$,&&"-%$.%/0%1"23)$."%45#$'3
6827
,%)85#.#9)2$
:!"#$45#$'3#)%*!"#$,&&-3-8)$."%
;<=68

>?8

@A+'!"#$"1B-)8.$5)%*,&&"-%$.%/1"292"*-&$."%C"##'#
D!"#$.%/E5F?
<
?
?
G 
H8
8
?

I<
F
F0
2JK


3=H8
1

K8
L
M)&$"25NO'2+')*P98)%%'*Q,&$-)8Q)%*,((8.'*
LRM)&$"25NO'2+')*PS'()2$3'%$)8.T)$."%
L:,&$.O.$5,&&"-%$.%/P,&$.O.$5FE)#'*!"#$.%/)%*,&$.O.$5F2 ?
;2

H?K
84UV
>2

H8V
4UV

WX7V4UV


8Y?4W0Z8
L@['#("%#.\.8.$5,&&"-%$.%/)%*['("2$.%/
LD4$)%*)2*!"#$.%/P4'$$.%/4$)%*)2*#)%*,%)85T.%/])

G8
H^V

1

W?

_S.2'&$!"#$.%/Q!]9Q)%*$+'A+'"25"1!"%#$2).%$#

LS.11'2'%$.)8!"#$,%)85#.#
``?
K8V
4UV


`64
47

K8V
4UV


`aX

Fb)c.%/d%*'2d%&'2$).%$5

eb)2c'$.%/fg('%#')%*92"1.$)\.8.$5,%)85#.#

h92"1.$9'21"23)%&'b')#-2'3'%$#)%*0%$2)&"3()%5A2)%#1'292.&.%/


,
, 12345679
526 3 3 673  3 3 6 6 5311 5 





 

!!


!"
!#$
$




!

$$%&
'(') !$$
!*+,-./+-01,2,345+-1,261/+78/9-1:;2,2<;,31,261
282:;2,2<;,31;2:8/*,9;8219=,91=+37-1*,2,>+/-1*,?+16+<;-;82-1981:.3:;3319=+1>8,3-18:1,21
8/>,2;5,9;82@1A91:8<.-+-1821;29+/2,31/+78/9;2>1,261;-12891/+-9/;<9+61B41>+2+/,3341,<<+79+61
,<<8.29;2>17/;2<;73+-1CDEEFG@1
H
$

$$
!:8<.-+-1821/+78/9;2>1981+I9+/2,317,/9;+-1-.<=1,-1;2J+-98/-01
>8J+/2*+291,>+2<;+-01,261B,2?-@1A91*+,-./+-1,261/+<8/6-1B.-;2+--19/,2-,<9;82-1,261
7/8J;6+-1:;2,2<;,31-9,9+*+29-19=,91,/+1B,-+61821>+2+/,3341,<<+79+61,<<8.29;2>17/;2<;73+-1
CDEEFG@1
K9=+/16;::+/+2<+-1;2<3.6+1CLG1*,2,>+*+291,<<8.29;2>1+*7=,-;5+-19=+1:.9./+1C2891
9=+17,-9G01,261CMG1*,2,>+*+291,<<8.29;2>1;2:3.+2<+-19=+1B+=,J;8/18:1*,2,>+/-1,261
89=+/1+*7384++-1C/,9=+/19=,217/;*,/;341/+78/9;2>1+<828*;<1+J+29-G@1
1
'(N) O;2,2<;,31,<<8.29;2>1;-1<82-9/,;2+61B41>+2+/,3341,<<+79+61,<<8.29;2>17/;2<;73+-@1
P,2,>+*+291,<<8.29;2>1;-12891/+-9/;<9+619819=+-+17/;2<;73+-@1Q=+1/+-.391;-19=,91
RSTUVUWXTXVYZU[[\]VY^VWZU__\`aZTUVUWXbaZY\Z[cUbWXZ^VYXbXaYZ\VZ\`VXbadZ[Ue^YU_Z
Y\ZcX_eZf]gWXZUZg^h^a^\VdaZeXbi\bTUV[XjZXhXVZYc\]WcZa][cZUZ[cUbWXZ^aZV\YZ
,338k+61.26+/1DEEF01
RS*,2,>+*+291,<<8.29;2>1<,21;2<3.6+1,--+9-18/13;,B;3;9;+-1C-.<=1,-1lmbUVg1
VUTXanZgXhX_\eXgZ^VYXbVU__4G12891/+<8>2;5+61.26+/1DEEF01,261
RS*,2,>+*+291,<<8.29;2>1<,21.-+1,--+918/13;,B;3;941*+,-./+*+291/.3+-1C-.<=1,-1
7/+-+291J,3.+-18/1/+-,3+17/;<+-G128917+/*;99+61.26+/1DEEF@1
'(o) P,2,>+*+291,<<8.29,29-1<,21=+371981:8/*.3,9+1-9/,9+>41B417/8J;6;2>1;2:8/*,9;821
,B8.919=+1-8./<+-18:1<8*7+9;9;J+1,6J,29,>+p:8/1+I,*73+019=+1<8-9017/86.<9;J;94018/1
+::;<;+2<41,6J,29,>+18:19=+;/1<8*7,241/+3,9;J+1981<8*7+9;98/-18/19=+17/+*;.*17/;<+-1,1
<8*7,241<,21<=,/>+1/+3,9;J+19819=+1<8-9-18:1,66;2>1:+,9./+-19=,91*,?+1;9-17/86.<9-18/1
-+/J;<+-16;-9;2<9;J+@1
'(q) Q=+1B.-;2+--1:.2<9;82-1;219=+1J,3.+1<=,;21,/+1
RS7rsrtuvwtxyyrzr{|}~rxp>+2+/,9;2>1,261+I7+/;*+29;2>1k;9=1;6+,-1/+3,9+61
9812+k17/86.<9-01-+/J;<+-018/17/8<+--+-@1
RS rs€x|‚}u|yƒvstxy}u|vrssrsp9=+16+9,;3+6173,22;2>01+2>;2++/;2>01,261
9+-9;2>18:17/86.<9-1,2617/8<+--+-@1
RS4u|yƒv€|xp7/8<./;2>019/,2-78/9;2>01-98/;2>1,261,--+*B3;2>1/+-8./<+-1981
7/86.<+1,17/86.<918/16+3;J+/1,1-+/J;<+@1
RS tu„r€xp7/8*89;2>1,261-+33;2>17/86.<9-18/1-+/J;<+-1981<.-98*+/-18/1
7/8-7+<9;J+1<.-98*+/-@1
RS €su€ƒ€|xp7/8<+--;2>18/6+/-1,261-=;77;2>17/86.<9-18/1-+/J;<+-1981<.-98*+/-@1
RS1ƒs|~rusruz€vrp7/8J;6;2>1,:9+/†-,3+-1-+/J;<+1981<.-98*+/-@1