Calculator Activity rates and product costs using activity-based costing Activity Table- Dining Room Lighting Instructions Activity Table - Entry Lighting Instructions Garield Inc manufactures entry and dining room lighting fotures. Five activiies are used in manutacturing the ftures These actvites and their associated budgeted activity costs and acvty bases are as folows Budgeted Activity Cost Activity Base Activity $560 000 Machine hours Casting Drect labor hours Assembly 75 000 Number of inspections Inspecting 30.000 Setup 18,750 Number of setups Materials handing 14.000 Number of loads Corporate reconds were oblained to estimate the amount of acivty to be used by the two products The estmated activty base usage quanttes and units produced folow Activity Base Dining Total Entry 7500 12.500 20,000 Machine hours 3000 5,000 Drect labor hours 2000 Number of inspectons 500 250 750 Number of sete 150 100 2500 300 700 Number of load 400 Units producet 5.000 2500 7.500 Required Complete the Activity Table for entry lighting and dining room ighting tetures a Determine he activity rale r each activity Enter these rates in the Activity Rate columna Use te actvty rates in (a to determine the total and per nt activity coats assocated wth each product Round the per unt rates to the neareat cen Ron ctivity rates and product costs using activity-based costing Activity Table -Entry Lighting Activity Table-Dining Room Lighting Instructions Instructions Activity Table - Entry Lighting Ga Complete the Activity Table for entry ighting foxtures Determine the activity rate for entry lighting activity Enter these rates in the Activity Rate column a. and per-unit activity costs associated with entry ighting product. Round the per-unit rates to b Use the activity rates in (a) to determine the total the nearest cent Entry Lighting Fixtures Activity Cd Activity Base Activity Activity Rate Usage X Cost Casting Assembly Inspecting Setup Materials handling S Total activity cost Number of units S Activity cost per unt e ates and product costs using activity-based costing Activity Table-Dining Room Lighting ctions Activity Table -Entry Lighting ons vity Table Entry Lighting Activity Table - Dining Room Lighting Complete the Activity Table for dining room lighting fixtures a. Determine the activity rate for dining room lighting activity Enter these rates in the Activity Rate column Use the activity rates in (a) to determine the to b tal and per-unit activity costs associated with dining room lighting product. Round the per-unit rates to the nearest cent Dining Room Lighting Fixtures Activity Activity Activity Activity Base Cost Usage Rate Casting S Assembly Inspecting Setup Materials handling T Total activity cost Number of units A Activity cost per unit
