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Solutions to excersices By Chapter: 1-3

1.23 (Starbucks; direct and indirect cost.)

After reviewing the information on the sec website the answers will
very based on the time on searches for the information. However the direct
cost includes the mangers salary and employees wages for a certain store,
and the cost of materials (coffee, milk ,etc), building and equipment. On the
other hand, indirect cost would include support services at the corporate
level such as advertising, payroll and training.

1.25(stillneedpaper,Inc; value chain ans strategic cost analysi

edpaper, Inc.; value chain and strategic cost analysis.) a. Timber Total
Per Ton a Revenue, if timber were sold in the market. ......... $ 2,100,000 $
105 Operating costs, excluding depreciation. ............... (1,500,000) (75)
Depreciation, computed as the decline in economic value of the timber
assets ($5.4 mill. $5.0 mill.). ........................................... (400,000) (20)
Cost of capital, using a 10-percent rate (10 percent X $5,200,000
b )...................................... (520,000 ) (26 ) Economic
loss from timber. .................................... $ (320,000 )$
(16 ) Paper Processing Total Per Ton a Revenue, if paper were sold in the
market. ........... $ 12,000,000 $ 600 Operating costs, excluding
depreciation. ............... (8,700,000) (435) Depreciation, computed as the
decline in economic value of the paper processing assets ($15 Mill. - $13
Mill.). .................................. (2,000,000) (100) Cost of capital, using a 10-
percent rate (10 percent X $14,000,000 b )....................................
(1,400,000 ) (70 ) Economic loss from paper
processing. .................... $ (100,000 )$ (5 )
Distributor Total a Per Ton
Revenue. .................................................................. $ 16,000,000 $ 800 Cost
of goods sold. ................................................... (12,000,000) (600) Operating
costs, including depreciation. ............... (2,700,000) (135) Cost of capital
($50 X 20,000 tons). ........................ (1,000,000 ) (50 )
Economic profit to the distributor. ......................... $ 300,000 $
15 Retailer Total a Per Ton
Revenue. .................................................................. $ 17,000,000 $ 850 Cost
of goods sold. ................................................... (16,000,000) (800) Operating
costs, including depreciation. ............... (500,000) (25) Cost of capital ($18 X
20,000 tons). ........................ (360,000 ) (18 ) Economic
profit to the retailer. .............................. $ 140,000 $ 7
a Based on 20,000 tons. b These amounts are the average assets during the
year. $5,200,000 = ($5,400,000 + $5,000,000)/2. $14,000,000 =
($15,000,000 + $13,000,000)/2. b. Answers should discuss the economic
losses within the timber and paper processing segments of the value chain,
and the economic profits at the distributor and retailer parts of the value
chain.

2.19
Cost flow model. Mark Landman's accountant resigned and left the
books a mess.Mark is trying to compute unknown values in inventory
accounts in three of hisstores. Knowing of your expertise in cost flows, he
asks for your help and providesyou with the following information about each
store

Store
Midwest Northeast Southeast
Beginning inventory $40,000 $60,000 $300,000
Transfer into inventory 200,000 200,000 160,000
accounts
Transfers out inventory 180,000 220,000 150,000
accounts
Ending inventory 60,000 40,000 40,000
Answers in Red