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Sylvan Company uses activity-based costing to determine product costs for external financial reports. Some of the entries hav3. During the year, actual activity was recorded as follows: Activity Cost Pool Labour related Purchase orders Parts manageme

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Answer #1
1 Actual manufacturing overhead cost incurred
2
a b c=a/b (round 1 decimal place)
Activity Cost Pool Activity Measure Estimated Overhead Cost Expected Activity Cost per activity
Labor-related Direct labor-hours 585000 45000 DLHs 13
Purchase orders Number of orders 50,160 1520 orders 33
Parts management Number of part types 3,57,000 399 part types 894.7
Board etching Number of boards 4,51,000 1980 boards 227.8
General factory Machine-hours 6,93,600 81600 MHs 8.5
Activity Cost Pool Activity rate Actual activity
Labor-related 13 DLHs
Purchase orders 33 orders
Parts management 894.7 part types
Board etching 227.8 boards
General factory 8.5 MHs
3
Actual activity b c=a*b
Activity Cost Pool Actual activity Activity rate Applied overhead
Labor-related 40500 13 526500
Purchase orders 1290 33 42570
Parts management 420 894.7 375774
Board etching 2180 227.8 496604
General factory 82100 8.5 697850
Total 2139298
4
Actual overhead applied 2139298
Actual manufacturing overhead cost incurred 2318000
Underapplied overhead cost -178702
178702
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