Question

Glassworks Inc. produces two types of glass shelving, rounded edge and squared edge, on the same production line. For the current period, the company reports the following data. ota Direct materials Direct labor Overhead (300% of direct labor cost) Total cost Quantity produced Average cost per ft. (rounded) 6,100 18,300 34,100 10,300 ft. 11,980 5,700 A 18,000 54,000 69,300 103,400 14,000 ft. $ 3.31 4.95 Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $54,000 of overhead costs incurred by the two product lines to see whether cost per foot would change markedly from that reported above. She has collected the following information Overhead Cost Cate (Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Total overhead Cost s 2,160 28,840 S 54,000 She has also collected the following information about the cost drivers for each category (cost poo) and the amount of each driver

Answer 1

Supervison |与2,160 heuwt

Roanded edge Supex vis ion igned Direc Co S houst 6i2 2 4 5 50-50 16,0q4 50 Oves ared elge incvored Gos) 夕11,100 逛800 尘19, 229 1千,254 nsetp Total ouese(road cosh