C D E F 1 Chapter 6: Applying Excel | 3 Data 4 Manufacturing overhead 5 Selling and administrative overhead $500,000 $300,000 Other 10% 20% 11 Assembling Processing Supporting Units Orders Customers 8 Manufacturing overhead 50% 35% 5% 9 Selling and administrative overhead 10% 45% 25% 10 Total activity 1,000 250 100 units orders customers |12 13 OfficeMart orders: 14 Customers 1 customer | 15 Orders 4 orders | 16 Number of filing cabinets ordered in total 80 units 17 Selling price S595 18 Direct materials S180 | 19 Direct labor S50 20 21 Enter a formula into each of the cells marked with a ? below 22 Review Problem: Activity-Based Costing 24 Perform the first stage allocations Assembling Processing Units Cr . Supporting Customers Other Total 26 Manufacturing overhead 27 Selling and administrative overhead 28 Total cost 30 Compute the activity rates 31 Activity Cost Pools Total Cost Total Activity Activity Rate 32 Assembling units ? units ? per unit 33 Processing orders ? orders ? per order | 34 Supporting customers ? customers ? per Clistomer 35 36 Compute the overhead cost attributable to the Office/Mart orders 37 Activity Cost Pools Activity Rate Activity ABC Cost 38 Assembling units ? per unit 7 units 39 Processing orders ? per order ? orders 40 Supporting customers ? per customer ? customer 41 42 Determine the customer margin for the OfficelMart 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 ? units 55 Manufacturing overhead per unit ? per unit 56 57 Sales 58 Costs: 59 Direct materials 60 Direct labor 61 Manufacturing overhead 62 Traditional costing product margin ca | | Chapter 6 Form filed in Chapter 6 Form 7 Chapter 6 Formulag|KIT