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Collyer Products Inc. has a Valve Division that manufactures and sells a standard valve as follows: The company has a Pump Division that could use

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Collyer Products Inc. has a Valve Division that manufactures and sells a standard valve as follows: The company has a Pump Division that could use this valve in the manufacture of one of its pumps. The Pump Division is currently purchasing 15.000 valves per year from an overseas supplier at a cost of $17 per valve Required: 1. Assume that the Valve Division has ample idle capacity to handie all of the Pump Divisions needs. What is the acceptable range. if any, for the transfer price between the two divisions? 2. Assume that the Vaive Division is selling all that it can produce to outside customers on the intermediate market. What is the minimum Uansfer price acceptable to the Valve Division for transfers to the Pump Division? 3. Assume again that the Valve Qivision is seling all that it can produce to outside customers on the intermediate market: Also as that $4 in variable expenses can be avoided on transers within the company, due to reduced selling costs. What is the acceptabi range, if any, for the transfer price between the two divisions? 4. Assume the Pump Division needs 30,000 special high-pressure valves per year. The Valve Division's variable costs to manufacture and ship the special valve would be $10 per unit. To produce these special valves, the Valve Division would have to reduce its what is the lowest acceptable transfer price? (Round your per year to 90,000 units per year. As far as the Valve Division is concerned, Vance Asbestos Removal Company removes potentally toxic asbestos insulation and related products from bulldings. The company's estimator has been involved in a long-simmering dispute with the on-site work supervisors. The on-site supervisors claim that the estimator does not adequately distinguish between routine work, such as removal of asbestos insulation around heating pipes in older homes, and non-routine work, such as removing asbestos contaminated celing plaster in industrial buildings. The on-site supervisors believe that non-routine work is far more expensive than routine work and should bear higher customer charges. The estimator sums up his position in this way: My job is to measure the area to be deared of asbestos. As directed by top management, I simply multiply the square metres by $4,400 per thousand square metres to determine the bid price. Since cur average cost is only $3,400 per thousand square metres, that leaves enough cushion to take care of the additional costs of non-routine work that shows up. Besides, If is difficult to know what is routine or not routine until you actually start tearing things apart" To shed light on this controversy, the company initiated an ABC study of all of its costs. Data from the ABC suctam fnilinw. - The total number of jobs includes non-routine jobs as well as routine jobs. Non routine jobs as well as routine jobs require estimating and setup work. Required. 1. Perform the first-stage allocation of costs to the activity cost pools. \{Do not leave any empty spoces; input o 0 wherever it is required.) 2. Compute the activity rates for the activity cost pools. (Round your answers to 2 decimol ploces.) 3. Using the activity rotes you have computed, determine the total cost and the average cost per thousand square metres of each of the following jobs according to the ABC system. a. A rounine 1.000 -quare-metre asbeutos removal job. (Round your onswers to 2 decimal places.) Required. 1. Perform the first-stage allocation of costs to the activity cost pools. \{Do not leave any empty spoces; input o 0 wherever it is required.) 2. Compute the activity rates for the activity cost pools. (Round your answers to 2 decimol ploces.) 3. Using the activity rotes you have computed, determine the total cost and the average cost per thousand square metres of each of the following jobs according to the ABC system. a. A rounine 1.000 -quare-metre asbeutos removal job. (Round your onswers to 2 decimal places.) 3. Using the activity rates you have computed, determine the total cost and the average cost per thousand square metres of each o the following jobs according to the ABC system: a. A routine 1,000-square-metre asbestos removal job. (Round your answers to 2 decimal places.) b. A routine 2000 -square-metre asbestos removal job. (Round your onswers to 2 decimal places.) c. A non-routine 1,000 -square-metre asbestos removal job. (Round your answers to 2 decimal places.) 4. This part of the question is not part of your Connect assignment. Kenosha Winter Services is a small, family-owned snow-removal business. For its services, the company has always charged a flat fee per hundred square metres of snow removal. The current fee is $10.25 per hundred square metres. However, there is some question about whether the company is actually making any money on jobs for some customers-particularly those located on more remote properties that require considerable travel time. The owner's daughter, home from school for the summer, has suggested investigating this question using ABC. After some discussion, a simple system consisting of four activity cost pools seemed to be adequate. The activity cost pools and their activity measures appear below: The total cost of operating the company for the year is $525.000, which includes the following costs: Resource consumption is distributed across the activities as follows: Job suppon consists of recelving calls from potential customers at the home office, scheduling jobs, buling, resolving issues, and so on. Required 1. Prepare the first stage allocation of costs to the activity cost pools. (Do not leave any empty spacess input a O wherever it is required.) Required: 1. Prepare the first-stage allocation of costs to the activity cost pools. (Do not leave any empty spaces; input a 0 wherever it is required.) 2. Compute the activity rates for the activity cost pools. (Round your answers to 2 decimal ploces.) 3. The company iecenty completed a 5,300 -square-metre snow removal job at Hometown Hardware-a 93 -kilometre round trip Joumey fiom Kenosha's offices. Compute the cost of this job using the ABC system. (Round your answers to 2 decimal nincae ir 4. The revenue from the Hometown Hardware job was $543.25 (5,300 square metres at $10.25 per hundred square metres). Prepare a report showing the margin from this job. (Round your onswers to 2 decimal places.) 5. This part of the question is not part of your Connect assignment. 6. This part of the question is not part of your Connect assignment

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