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  • Solution: Assembling Units Processing Orders Supporting Customers Other Total Overhead Costs 800000

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    Nishanth M S Hebbar
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    This document contains information about manufacturing overhead costs, activity cost pools, activity rates, and customer margin computation for an assembly unit. Total manufacturing overhead costs were $500,000 distributed across four activity cost pools: assembling units (50%), processing orders (35%), supporting customers (5%), and other (10%). The activity rates were $280 per assembling unit, $1,240 per order, and $1,000 per customer. The customer margin was computed as $840 based on sales of $4,760 and overhead costs of $2,240 for the assembling unit, $496 for processing the order, and $1,000 for supporting the customer.

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    Problems.xlsx

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    This document contains information about manufacturing overhead costs, activity cost pools, activity rates, and customer margin computation for an assembly unit. Total manufacturing overhead costs were $500,000 distributed across four activity cost pools: assembling units (50%), processing orders (35%), supporting customers (5%), and other (10%). The activity rates were $280 per assembling unit, $1,240 per order, and $1,000 per customer. The customer margin was computed as $840 based on sales of $4,760 and overhead costs of $2,240 for the assembling unit, $496 for processing the order, and $1,000 for supporting the customer.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    13 visualizzazioni6 pagine

    Solution: Assembling Units Processing Orders Supporting Customers Other Total Overhead Costs 800000

    Caricato da

    Nishanth M S Hebbar
    This document contains information about manufacturing overhead costs, activity cost pools, activity rates, and customer margin computation for an assembly unit. Total manufacturing overhead costs were $500,000 distributed across four activity cost pools: assembling units (50%), processing orders (35%), supporting customers (5%), and other (10%). The activity rates were $280 per assembling unit, $1,240 per order, and $1,000 per customer. The customer margin was computed as $840 based on sales of $4,760 and overhead costs of $2,240 for the assembling unit, $496 for processing the order, and $1,000 for supporting the customer.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 6

    Manufacturing Overhead Selling & adminstrative expense Total Overhead Costs

    500000

    Distribution of resource Consumption Across activity cost pools Assembling Units Manufacturing Overhead Selling & adminstrative expense Total Activitity 50% Processing orders 35% Supporting customers 5% Other

    300000 800000

    10%

    10% 1000 units

    45% 250 orders

    25% 100 Customers

    20%

    Solution
    Activity Cost Pool
    0 Manufacturing Overhead Selling & adminstrative expense Total Activitity(Dollar s) Assembling Units 250000 30000 Processing orders 175000 135000 Supporting customers 25000 75000 Other 50000 60000

    280000

    310000

    100000

    110000

    Activity Rates for Activity Pool


    Activity Cost Pool Assembling unit Processing orders Supporting Customers Total Cost 280000 310000 100000 Total Activity 1000 250 100 Activity Rate 280 1240 1000 $/Unit $/order $/custom er

    Customer Margin computation Sales 47600 $

    Costs

    Direct Material Direct Labor Unit OH Order OH Customer OH Customer Margin

    14400 4000 22400 4960 1000 840

    $ $ $ $ $

    ctivity cost pools Total

    100%

    100%

    Total 500000 300000

    800000

    Overhead Cost attributed


    Activity 80 4 1 ABC Cost 22400 4960 1000 $ $ $ Selling Price DM DL 595 180 50

    Driver & Guard Wages Vehicle Operating exp Vehicle depreciation Customer rep Salary & exp Office Exp Administrative exp Total Overhead Costs

    720000 Driver & Guard Wages Vehicle Operating exp Vehicle depreciati on Customer Office Exp Administr ative exp

    Travel

    Pick up & delivery 35%

    Customer Service 10%

    280000

    50%

    120000

    70%

    5%

    0%

    160000 30000 320000 1630000

    60% 0% 0% 0%

    15% 0% 20% 5%

    0% 90% 30% 60%

    Solution
    Travel Driver & Guard Wages Vehicle Operating exp Vehicle depreciati on Customer rep Salary & exp Office Exp Administr ative exp Pick up & delivery Customer Service

    360000

    252000

    72000

    196000

    14000

    72000

    18000

    0 0

    0 6000

    144000 9000

    16000

    192000

    Other

    Total

    5%

    100%

    25%

    100%

    25% 10% 50% 35%

    100% 100% 100% 100%

    Other

    Total

    36000

    720000

    70000

    280000

    30000

    120000

    16000 15000

    160000 30000

    112000

    320000 1630000

    Activity Cost Pool Caring for lawn Caring for garden beds - low maaintenance Caring for garden beds - high maaintenance Travel to jobs Customer billing & service

    Estimated OH 72000 26400

    Expected Activity 150000 sqft

    Activity Rate 0.48 1.32 $/Sqft $/Sqft

    20000 41400 3250 8750 15000 12500 25

    sqft 2.76 sqft miles Customers 0.26 350 $/Sqft $/miles $/customer

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