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ces Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates:
ces Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $9.00 per direct labor-hour $5.00 per machine-hour $ 30.00 per setup $ 200.00 per order $160.00 per shipment $5.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit 378 $ 4.00 $ 4.00 2,000 852 $ 39.00 $ 6.00 200 Number of units produced per year Total Expected Activity 378 D52 Direct labor-hours 1,400 30 Machine-hours 2,900 30 Machine setups 6 3 Production orders. 4 3 Shipments 5 3 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 B52 Unit product cost $ 409.00 $ 245.00 Sultan Company uses an activity-based costing system. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Required: Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost $ 142,500 $ 15,535 $ 65,450 $ 105,600 $144,000 1. Compute the activity rate for each of the activity cost pools. Expected Activity 28,500 DLHS 239 orders 85 part types 1,760 boards 18,000 Mis 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Product A Expected Activity Product B Labor-related (DLs) Purchase orders (orders) 6,700 66 $13,000 28 Product C 4,100 Product D 4,700 48 97 Parts management (part types) 27 Board etching (boards) ces General factory (Mis) 510 3,700 12 720 7,500. 32 14 530 O 2,500 4,300 Using the ABC data, determine the total amount of overhead cost assigned to each product. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Activity Rate: per DLH per order < Prev 4 of 4. Next > Activity Cost Pool Labor-related (DLHS) Purchase orders (orders). Parts management (part types) Board etching (boards) General factory (MHS) Expected Activity Product A Product B Product C Product D 6,700 66 13,000 28 4,100 4,700 48 97 27 12 32 14 510 720 530 0 3,700 7,500 2,500 4,300 Using the ABC data, determine the total amount of overhead cost assigned to each product. Complete this question by entering your answers in the tabs below. Required 1 Required 2 nt Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Overhead Cost Overhead Cost Overhead Cost Activity Cost Pool ences Assigned Product A Assigned Product B Assigned Product C Assigned Product D Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHS) Total nces Activity Cost Pool Labor-related (DLBS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHS) Product A Expected Activity Product B Product C Product D 6,700 66 13,000 28 4,100 4,700 48 97 27 12 32 14 510 3,700 720 7,500 530 2,500 0 4,300 Using the ABC data, determine the total amount of overhead cost assigned to each product. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Parts management Activity Rate per DLH per order Board etching General factory per part type per board per MH Required 1 Required 2 > www
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