Question

v akes Winery is a small, family-run operation in upstate New York. The winery produces two Winery, Classiication inrof wine: riesling and chardonnay. Among the activities engaged in by the winery are the Activities wine ollowing: (LO 5-2, 5-3, 5-7) At the end of a growing season, the vines are trimmed, which helps prepare them for the next harvest. The vines are tied onto wires to help protect them from the cold. (This also occurs at the end of the season.) 1. Trimming 2. Tying Hilling: 4 Conditioning Dirt is piled up around the roots to help protect them from frost After the snow melts in the spring, dirt is leveled back from the roots The vines are untied from the wires to allow them freedom to grow during the spring and summer months. The vines are sprayed in the spring to protect them from disease and insects. 5. Untying 6 Chemical spraying: 7. Harvesting: All of the grapes of both varieties are picked by hand to mi mize damage. ni- Stemming and crushing: Batches of grapes are hand-loaded into a machine, which gently removes the stems and mildly crushes them. s 9. Pressing After removal from the stemmer/crusher, the juice runs freely from the grapes. The grapes are crushed mechanically to render more juice from 10. Filtering: them. . Fermentation The riesling grape juice is placed in stainless steel tanks for fer- mentation. The chardonnay grape juice undergoes a two-stage fermentation process in oak barrels. The riesling wines are aged in the stainless steel tanks for approximately a year. The chardonnays are aged in the oak bar- rels for about two years 12. Aging: 13. Bottling 14. Labeling: A machine bottles the wine and corks the bottles. Each bottle is manually labeled with the name of the vintner. vintage, and variety The bottles are manually packed in 12-bottle cases The cases are hand-stamped with the same information that the bottles received 15. Packing: 16. Case labeling: 17. Shipping: The wine is shipped to wine distributors and retailers, mainly in central New York. Generally, about 100 cases are shipped at a time. Is. Maintenance on buildings: This is done during the slow winter months. 19. Maintenance on equipment This is done when needed, and on a routine basis for preventive maintenance. Activity-Based Costing and Management Chapter 5 Required: Classify each of the activities listed as a unit-, batch-, product-sustaining- or facilityld activity Uned Techoologies Corporation implemented acti Elevator Company and Carrier Corporation. The followine tahle vity-based costing in two of its subsidiaries vites ·

Answer 1

Product Sustaining:

1.Trimming

2. Tying

3.Hilling

4.Conditioning

5.Untying

6.Spraying

7.Harvesting

Batch:

8.Stemming and Crushing

9.Pressing

10.Filtering

11.Fermentation

12.Ageing

15.Packaging

16.Case Labelling

17.Shipping

Unit :

13.Bottling

14.Labelling

Facility:

18.Maintenance on Buildings

19.Maintenance on Equipment