# Search for tag: "acctg 202"

#### Disposition of Over or Under Applied MOH

Approaches to disposing of over- or under-applied Manufacturing overhead.

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#### Actual vs Applied MOH final

Calculation of over or under-applied manufacturing overhead.

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Illustration of the application of predetermined overhead rate to a Job.

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Illustration of predetermined overhead rate calculation.

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#### Why a Predetermined Manufacturing Overhead Rate?

Overview of need for predetermined overhead rate..

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#### Estimated Income Effect of Changing Sales

Example of estimating the impact of a change in sales dollars on net income using contribution margin ratio.

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#### Estimating Income Effect of Changes in Volume

Cost-volume-profit analysis example A

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#### Breakeven Point Sales

Calculation of contribution margin ratio and break-even point in sales dollars.

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#### Breakeven Point Units

Example of calculation of break-even point in units.

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#### Contribution Margin Income Statement

Example preparation of a contribution margin income statement.

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#### Assumptions of Cost-Volume-Profit Analysis

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#### Mixed Costs: Regression Example 2

A second example of regression results which demonstrate a poor fit between activity measure and mixed cost.

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#### Mixed Costs: Regression

Example 1: Illustration and interpretation of Least Squared Regression results revealing a very good fit between activity measure and mixed cost.

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#### Mixed Costs: High Low Method Part B

Illustration of High-Low method from estimated variable costs through cost estimation formula

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#### Mixed Costs: High-Low Method Part A

Example of High-Low method of separating mixed costs; through estimated variable cost per unit.

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#### Mixed Costs: Scattergraph

Illustration and interpretation of scattergraph.

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#### Need to Separate Mixed Costs

Overview of need for and methods of separating mixed costs into fixed and variable elements.

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#### Cost Behavior: Mixed Costs

Example and Graph of Mixed Costs

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#### Mixed Cost Formula

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#### Cost Behavior: Fixed Costs

Description and graph of fixed costs.

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#### Cost Behavior: Variable Costs

Description, example and graph of vriable costs.

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#### Mixed Costs: High Low Method Part B

Illustration of High-Low method from estimated variable costs through cost estimation formula

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#### Mixed Costs: High-Low Method Part A

Example of High-Low method of separating mixed costs; through estimated variable cost per unit.

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#### Need to Separate Mixed Costs

Overview of need for and methods of separating mixed costs into fixed and variable elements.

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#### Mixed Cost Formula

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#### ACCTG 202 Final Exam Review

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#### ACCTG 202 Exam #4 Review

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#### ACCTG 202 Exam #3 Review

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#### ACCTG 202 Exam #2 Review

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#### ACCTG 202 Exam #1 Review

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