Clipboard Font Alignment Number B27 Xv fx ? CD 1 Chapter 7: Applying Excel 2 3 Data 4 Manufacturing overhead 5 Selling and administrative overhead $500,000 $300,000 5% 8 Manufacturing overhead 9 Selling and administrative overhead 10 Total activity Assembling Processing Supporting Units Orders Customers 50% 35% 10% 45% 25% 1,000 250 100 units orders customers Other 10% 20% 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 $595 18 Direct materials $180 19 Direct labor $50 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 Assembling Processing Supporting Units Orders Customers 26 Manufacturing overhead 27 Selling and administrative overhead ?! 28 Total cost 7 25 Other Total 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 2 per customer 35 36 Compute the overhead cost attributable to the OfficeMart orders 37 Activity Cost Pools Activity Rate Activity ABC Cost 38 Assembling units ? per unit ? units 39 Processing orders ? per order 7 orders 40 Supporting customers ? per customer ? customer 42 Determine the customer margin for the Office Marf orders under Activity-Based Costing 43. Sales Chapter 7 Form Clipboard Alignment Number B27 C D 30 Compute the activity rates 31 Activity Cost Pools Total Cost Total Activity Activity Rate 32 Assembling units ? units ? per unit 33 Processing orders 7 orders ? per order 34 Supporting customers ? customers ? per customer 35 36 Compute the overhead cost attributable to the OfficeMart orders 37 Activity Cost Pools Activity Rate Activity ABC Cost 38 Assembling units ? per unit ? units 39 Processing orders ? per order 7 orders 40 Supporting customers ? per customer ? customer 41 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 ? units 55 Manufacturing overhead per unit ? per unit 57 Sales 58 Costs: 59 Direct materials 60 Direct labor 61 Manufacturing overhead 62 Traditional costing product margin