cell refrence please

1 Millers Products Corporation has supplied the following data for its activity-based costing: 2 3 Total overhead cost of operating the company for the year: 4 Wages and salaries $ 600,000 5 Other overhead costs 250,000 6 Total overhead costs $ 850,000 7 8 Activity 9 Activity Cost Pool Measure Activity for the Year 10 Volume related Direct labour hours 25,000 Direct labour hours 11 Order related Customer orders 500 Customer orders 12 Customer support Customers 400 Customers 13 Other None Not applicable 14 15 16 Distribution of Resource Consumption 17 Across Activity Cost Pools 18 Volume Order Customer 19 Related Related Support Other Totals 20 Wages and salaries 40% 30% 20% 10% 100% 21 Other overhead costs 30% 10% 20% 40% 100% 22 23 During the year, Miller Products completed one order for a new customer, Justhem Enterprises 24 This customer did not order any other products during the year. Data concerning that order follow: 25 26 Units ordered 21 units 27 Direct labour hours 1.5 per unit Selling price $ 450 per unit 29 Direct materials $ 190 per unit 30 Direct labour 55 per unit 28 (a) Complete the first stage allocation of overhead costs to the activity cost pools and calculate the activity rates. (b) Determine the overhead costs for the Justhem Enterprises order (c) Calculate the customer margin for Justhem Enterprises 3 -1 5 -6 (a) Activity Cost Pools Customer Volume related Order related support Other Totals Wages and salaries Other overhead costs Total overhead costs Activity Rates Activity Cost Pool Volume related Order related Customer support Other (b) Overhead Costs - Justhem Enterprises Order Activity Cost Pool Volume related Order related Customer support Other Total (C) Customer Margin Justhem Enterprises Sales Direct Costs: Overhead costs Total costs Customer margin