Question

Desilets Corporation has provided the following data from its activity-based costing accounting system: Supervisory wages Factory utilities $ 83,400 $308,000 Distribution of Resource Consumption across Activity Cost Pools: Batch Set- Ups 648 274 Activity Cost Pools Supervisory wages Factory utilities Unit Processing 303 other Total 1008 1008 118 The "Other activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. Required: a. Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing activity cost pool. b. Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products. Complete this question by entering your answers in the tabs below. Required A Required B Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing ativity cost pool.

Answer 1

Answer a

	Unit processing
Supervisory wages	$             25,020
Factory utilities	$           190,960

Answer b

	Others
Supervisory wages	$    5,004
Factory utilities	$ 33,880

Calculations:

	Batch set up	Unit processing	Others	Total
Supervisory wages	$        53,376	$             25,020	$    5,004	$     83,400
factory utilities	$        83,160	$           190,960	$ 33,880	$ 308,000
Total	$     136,536	$           215,980	$ 38,884	$ 391,400

Workings:

	Batch set up	Unit processing	Others
Supervisory wages	=83,400*64%	=83,400*30%	=83,400*6%
factory utilities	=308,000*27%	=308,000*62%	=308,000*11%

In case of any doubt, please comment.