Question

ent master proauces two ines or tenes soiO to outooor entnusiasts, ine tents are Cut to specmcations in department A In department B the tents are sewn and folded. T with these two manufacturing processes and the company's production support actvitles follow The actvitles, costs, and drivers assoclated 129,920 Batches 1,120 0, 000Hachine hours14,000 3,300 alignment cutting Moving produet 158-400Moves $358,320 pepartment seving Direct labor hours $499, 200 ,400 750 0,450 79,170 unit Folding 5626,370 Design $572,000 ModitLcatLon Bupport 440 orders Providing apace Materials handiing 39.200 Square feet 9,900 186,300Square yarda810,000 797,500 Adational production Information on the two tines of tents tolows Pop-Up 0. 350 unta 2,200 Oves 20, 300 unito Units produced 280 batehes 40 batehea 300 inspections 6,000 MR 400 D Hachine hours Direct 2abor hours 4, ΟΟΟ DLH Moditieation 30 noditication 4,900 aqaare feet 320.000 quare yards moditication 110 Space oecupied Materias reguszed 490,090 ure yard unt tot edenerwrtheơrectator and drect materias cost is S" per pow your intermediate caiculations and final answers to 2 decimal places) 4.Using ABC oomsuteretotai cost Design Activity rate AssignedActivity Driver Pup Tent Patern Moving product Pattern Moving Activity rate ad Assigned Activity Driver Tent Pattem alignment Moving product Design Material Tent Pattern Folding Material handing Direct materiais and direct labor Overhead Total manufacturing cost, prnit prev Aa

Answer 1

Answer

ABC costin Total activity allocation base Activity Activity allocation rate Pattern allignment Cutting moving product 129,920 116.00 Batches 14,000 70,000 3,300 158,400 48.00 moves 6,400 499,200 78.00 750 inspecting 48,000 64.00 inspctions folding 79,170 2.60 units 440 1,300.00 Modifications 9,800 Providing Sapace 39,200 uare feet 810,000 Material handling 186,300 1,782,190 Based on ABC information Based on ABC information Activity Pool Pattern allignment Cuttin moving product Sewin ins folding Desi Providing Sa Material handlin Total overheads Units Overheads per unit DM & DL per unit End Use of Cost Driver Activity Rate Cost Assigned End Use of Cost Driver Activity Rate Cost Assi 32,480 40,000 116.00 5.00 48.00 78.00 64.00 840116.00 6,000 S 2,200 48.00 2,400 78.00 97,440 30,000 105,600 187,200 28,800 26,390 429,000 19,600 73,600 997,630 10,150 98.29 21.00 119.29 280 8,000 312,000 19,200 52,780 143,000 19,600 112,700 784,560 20,300 38.65 4,000 300 20,300 110 4,900 490,000 450 64.00 10,150 330 1,300.00 1,300.00 4.00 4,900 320,000 Mfg cost per unit 57.65