B C D E F G H J K L M N 0 4 Data Manufacturing overhead $500,000 5 Selling and administrative overhead $300,000 6 Assembling Processing Supporting 7 Units Orders Customers Other 8 Manufacturing overhead 50% 35% 5% 10% 9 Selling and administrative overhead 10% 45% 25% 20% 10 Total activity 1,000 250 100 11 12 units orders customers 13 OfficeMart orders: 14 Customers 15 Orders 16 Number of filing cabinets ordered in total 17 Selling price 18 Direct materials 19 Direct labor 20 21 Enter a formula into each of the cells marked with a ? below 22 Review Problem: Activity-Based Costing 23 24 Perform the first stage allocations 25 26 Manufacturing overhead 27 Selling and administrative overhead 28 Total cost 29 30 Compute the activity rates 1 customer 4 orders 80 units $695 $180 $50 Assembling Units Processing Supporting Orders Customers Other Total ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2 31 Activity Cost Pools Total Cost 32 Assembling units ? 33 Processing orders ? Total Activity ? units ? orders 34 Supporting customers ? ? customers 35 36 Compute the overhead cost attributable to the OfficeMart orders 37 Activity Cost Pools Activity Rate 38 Assembling units 39 Processing orders ? per unit ? per order 40 Supporting customers ? per customer 41 Activity Rate ? per unit ? per order ? per customer Activity ? units ? orders ? customer ABC Cost ? ? ? 42 Determine the customer margin for the OfficeMart orders under Activity-Based Costing 43 Sales ? 44 Costs: 45 Direct materials 46 Direct labor 47 Unit-related overhead 48 Order-related overhead 49 Customer-related overhead 50 Customer margin 51 ? ? ? ? ? ? ? 52 Determine the product margin for the OfficeMart orders under a traditional cost system 53 Manufacturing overhead 54 Total activity 55 Manufacturing overhead per unit 56 57 Sales 58 Costs: 59 Direct materials 60 Direct labor 61 Manufacturing overhead 62 Traditional costing product margin ? ? units ?per unit ? ? ? ? ? ? 63 64 65 Chapter 7 Form +