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Accounting 2120 Activity Based Costing Assignment 1 I. Information: Estimated Annual OH: $950,000 Activity Cost Pools OH Cost Driver Expected Use Prod A- Prod. -

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Accounting 2120 Activity Based Costing Assignment 1 I. Information: Estimated Annual OH: $950,000 Activity Cost Pools OH Cost Driver Expected Use Prod A- Prod. - of Driver Up Machining 40 Mach. Hrs. 90,000 30,000 60,000 Assembling 30 #DL hrs 20,000 12.000 8.000 Testing 10 Tests 5,000 3.000 2000 Inspections 20 #Inspections 8,000 2.100 5.900 (a) Determine the following: Overhead assigned to each Activity Activity Rates for each activity Round to hundredths) OH asigtsed to each product and total OH applied to each product **(Round to hundredthus) OH Rate Activity Cost Pool OH Aged TA Activity Cou Prod. 1. ORA Machining o 5 KB) Page (a) Determine the following: Overhead assigned to each Activity Activity Rates for each activity **(Round to hundredths) OH assigned to each product and total OH applied to each product **(Round to hundredths) OH Rate per Prod. A-OH Prod. B- Activity Cost Pools OH Assigned Activity Cost signed OH Assigned Pool Machining Assembling Testing Inspections Total Manufacturing Overhead Applied Additional Information: Product A S185,250 $196,500 Product B S210,100 $205.900 DM DL MO Applied # Produced (b) Determine the following Total Cost for each product Cost per unit for each product 45.000 125.000 Product A Product B Page Cost per unit for each product Product A Product B Total Cost Cost Per Unit Accounting 2120 Activity Based Costing Assignment 1

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