$

:
																				Advanced Products Corporation has supplied the following data from its activity-based costing system: Overhead Costs Wages and salaries $ 300,000 Other overhead costs 100,000 Total overhead costs $ 400,000 Activity Cost Pool Activity Measure Total Activity Supporting direct labor Number of direct labor-hours 20,000 DLHs Order processing Number of customer orders 400 orders Customer support Number of customers 200 customers Other This is an organization-sustaining activity Not applicable Distribution of Resource Consumption Across Activities Direct Labor Support Order Processing Customer Support Other Total Wages and salaries 40 % 30 % 20 % 10 % 100 % Other overhead costs 30 % 10 % 20 % 40 % 100 % During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow: Data Concerning the Shenzhen Enterprises Order Units ordered 10 units Direct labor-hours 2 DLHs per unit Selling price $300 per unit Direct materials $180 per unit Direct labor $50 per unit
Other overhead costs			30			%			10	%			20	%		40	%		100	%
During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow:
Data Concerning the Shenzhen Enterprises Order
Units ordered					10		units
Direct labor-hours					2		DLHs per unit
Selling price					$300		per unit
Direct materials					$180		per unit
Direct labor					$50		per unit

Total overhead costs

$

400,000

Activity Cost Pool

Activity Measure

Total Activity

Supporting direct labor

Number of direct labor-hours

20,000

DLHs

Order processing

Number of customer orders

400

orders

Customer support

Number of customers

200

customers

Other

This is an organization-sustaining activity

Not applicable

Distribution of Resource Consumption Across Activities

Direct Labor Support

Order Processing

Customer Support

Other

Total

Wages and salaries

40

%

30

%

20

%

10

%

100

%

Other overhead costs

30

%

10

%

20

%

40

%

100

%

During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow:

Data Concerning the Shenzhen Enterprises Order

Units ordered

10

units

Direct labor-hours

2

DLHs per unit

3

per unit