Activity-based Income Statement | ||||
Resources used | Unused Resource capacity | Resources applied | ||
Sales | $ 1,690,000.00 | |||
Costs | ||||
unit | ||||
Parts management | $ 64,000.00 | $ 10,000.00 | $ 74,000.00 | |
energy | $ 101,000.00 | $ - | $ 101,000.00 | |
Short term labor | $ 40,000.00 | $ 10,000.00 | $ 50,000.00 | |
Materials | $ 330,000.00 | $ - | $ 330,000.00 | |
Outside contracts | $ 57,600.00 | $ - | $ 57,600.00 | |
$ 592,600.00 | $ 20,000.00 | $ 612,600.00 | ||
Batch | ||||
Quality inspection | $ 91,000.00 | $ 19,000.00 | $ 110,000.00 | |
Setups | $ 135,000.00 | $ 65,000.00 | $ 200,000.00 | |
$ 226,000.00 | $ 84,000.00 | $ 310,000.00 | ||
Product and customer sustaining | ||||
Marketing | $ 139,000.00 | $ 27,000.00 | $ 166,000.00 | |
Customer Service | $ 25,000.00 | $ 18,000.00 | $ 43,000.00 | |
Engineering changes | $ 45,000.00 | $ - | $ 45,000.00 | |
$ 209,000.00 | $ 254,000.00 | |||
Capacity sustaining | ||||
Long-term labor | $ 49,000.00 | $ 24,000.00 | $ 73,000.00 | |
Depreciation | $ 120,000.00 | $ 80,000.00 | $ 200,000.00 | |
Administrative | $ 107,000.00 | $ 36,000.00 | $ 143,000.00 | |
$ 276,000.00 | $ 140,000.00 | $ 416,000.00 | ||
Total costs | $ 1,303,600.00 | $ 244,000.00 | $ 1,592,600.00 | $ 1,592,600.00 |
Operating Profit | $ 97,400.00 |
Leidenheimer Corporation manufactures small airplane propellers. Sales for year 2 totaled $1,690,000. Information regarding resources for...
Leidenheimer Corporation manufactures small airplane propellers. Sales for year 2 totaled $1,710,000. Information regarding resources for the month follows 0 $ 59,000 105,000 89,000 54,000 41,000 143.000 300,000 120,000 148,000 23,000 117,000 S 75,000 105,000 107,000 67,000 57,000 220,000 300,000 220,000 163,000 41,000 41,000 Parts management Quality inspections Long-term labor Short-term labor Customer service Administrative In addition, Leidenheimer spent $50,000 on 50 engineering changes with a cost-driver rate of $1,000 and $60,000 on 8 outside contracts with a cost driver...