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ACC 202 Project Workbook
Instructions
    Southern New Hampshire University
    College of Continuing Education (COCE)
    ACC202 - Managerial Accounting
    MILESTONE 1 (Due in Module 2)                MILESTONE 2 (Due in Module 4)                    MILESTONE 3 (Due in Module 5)
    1.                    1.                    1.
        Name                    Choose a price range and calculate:                    Create a Cost of Goods Manufactured Schedule
        Location                    Grooming
        Vision                    Day Care
        Mission                    Boarding
    2.                    2.                    2.
        Identify the following:                    Calculate the
eak-even units                    Create an Income Statement
        Direct Materials                    Grooming                    Revenue will be provided end of week 4
        Diret Labor                    Day Care
        Manufacturing Overhead                    Boarding
        Period Costs                    Calculate the
eak-even for target profits
    3.                        Grooming                3.
                            Day Care
        Calculate the Variable & Fixed Costs for:                    Boarding                    Calculate for the Grooming line:
        Grooming                                        Direct Labor Time Variance
        Day Care                                        Direct Labor Rate Variance
        Boarding                                        Direct Materials Efficiency Variance
                                                Direct Materials Price Variance
ACC202 - MANAGERIAL ACCOUNTING    
Company Profile
xl/drawings/drawing1.xml#CompanyProfileVariable & Fixed Costs
xl/drawings/drawing1.xml#VariableFixedCostsCost Classification
xl/drawings/drawing1.xml#CostClassificationContribution Margin
xl/drawings/drawing1.xml#ContributionMarginBreak-Even Analysis
xl/drawings/drawing1.xml#BreakevenAnalysisCOGM Schedule
xl/drawings/drawing1.xml#COGMScheduleIncome Statement
xl/drawings/drawing1.xml#COGMScheduleVariances
xl/drawings/drawing1.xml#VariancesInstructions Milestone 1
xl/drawings/drawing1.xml#InstructionsMilestone1Instructions Milestone 2
xl/drawings/drawing1.xml#'Instructions%20-%20Milestone%202'!InstructionsMilestone2Instructions Milestone 3
xl/drawings/drawing1.xml#'Instructions%20-%20Milestone%203'!InstructionsMilestone3
Instructions - Milestone 1
    Southern New Hampshire University
    College of Continuing Education (COCE)
    ACC202 - Managerial Accounting
    INSTRUCTIONS FOR MILESTONE 1 (Due Week 2)
    IMPORTANT NOTE:
    Make sure to completely review the Ru
ic for Milestone 1
    Use the data from this Milestone and begin working on your final presentation due in Milestone 4 (Week 7)
    ITEMS TO COMPLETE FOR THIS MILESTONE (Blue Tabs):
    GENERAL
    You plan to open a pet services business that will offer dog grooming, day care and boarding
    COST CLASSIFICATION
    Accurately classify all of your costs (direct material, direct labor, manufacturing overhead, period costs)
    Fixed & Variable cost designation is provided
    VARIABLE & FIXED COSTS
    Determine your per unit cost per dog for grooming, day care and boarding
    OPERATIONAL & COST INFORMATION:
    For simplicity, base all calculations using 30 days in each month
    OPERATIONAL DATA
    Grooming:
    The Groomer can groom 5 dogs a day, 5 days a week
    Each grooming takes 1.5 labor hours
    Day Care:
    The Day Care can house 10 large dogs and 12 small dogs daily.
    Day Care is offered 6 days a week
    Boarding:
    There are 12 kennels (single dog only).
    Boarding (kennel services) is offered every day
    Facilities:
    The Grooming facility is 200 square feet
    The Boarding facility is 2,500 square feet
    The Day Care facility is 1,500 square feet
    General:
    Loan for start-up costs - monthly payment of $420; in effect immediately; limited cash and loan funding - used angel investors
    Modest monthly draw of $600 a month for first year; should be divided evenly amoung the services (grooming, day care, boarding)
    SALARY & HIRING DATA
    Groomer (Allison) - $12.00 an hour, 40 hours a week
    Day Care Attendant (Beverly) - $9.00 per hour, based on need
    Receptionist (Cathie) - $8.50 per hour, 30 hours a week
    Kennel Attendant (Ben) - $11.50 per hour, based on need
    OTHER COST DATA
    Grooming:
    Dog Grooming Arm - $300                .
    Grooming Table - $900
    Grooming Tub - $2,800
    Clippers - $136.99; can be used for 100 grooms
    Shampoo - $103.96 per 5-gallon pail; can be used for 100 grooms
    Salon Tuff Capri Mobile Ca
y Cart - $90
    Scissors (7 inch straight) - $194.99; used for 200 grooms
    Scissors (ear and nose) - $7.49; used for 200 grooms
    Day Care:
    Fencing for Day Care area - $1,249
    Fencing Installation - $1,000
    Toys - $3.29 per 6 pack; one toy will last for two dogs in day care per day
    Ru
erized Flooring for Day Care - $3,800
    Boarding:
    12 Kennels; Depreciation is $80 per month
    General:
    Food & Water bowls - $3.59 per unit
    Day Care - two bowls last for every 75 dogs that attend daycare
    Boarding - two...