enter formulas in all cells that contain question marks.

For example, in cell B26 enter the formula = B4*B8.

is not in the Review Problem. In this section, it is assumed that the traditional costing system allocates manufacturing overhead on the basis of the number of units produced. When completed, that part of the worksheet should contain the following results: After entering formulas in all of the cells that contained question marks, verify that the dollar amounts match the numbers in the Review Problem. Check your worksheet by doubling the units ordered in cell B16 to 160 . The customer margin under activity-based costing should now be $7,640 and the traditional costing product margin should be $(21,600). If you do not get these results, find the errors in your worksheet and correct them. 1 Chapter 7: Applying Excel Data Manufacturing overhead Selling and administrative overhead $500,000 $300,000 6 Assembling Processing Supporting 7 8 Manufacturing overhead 9 Selling and administrative overhead 10 Total activity 11 12 13 OfficeMart orders: 14 Customers 1 customer 15 Orders 4 orders Number of filing cabinets ordered in total 80 units 17 Selling price 18 Direct materials 19 Direct labor 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 Compute the activity rates 31 Activity Cost Pools 32 Assembling units \begin{tabular}{r|c|c|} \hline Total Cost & Total Activity & Activity Rate \\ \hline? & ? units & ? per unit \\ \hline? & ? orders & ? per order \\ \hline? & ? customers & ? per customer \\ \hline \end{tabular} 6 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 Supporting customers ? per order ? per customer ? orders ? customer ? 42 Determine the customer margin for the OfficeMart orders under Activity-Based Costing 43 Sales 44 Costs: \begin{tabular}{l|l|l|l|} 45 & Direct materials & ? & \\ 46 & Direct labor & ? & \\ 47 & Unit-related overhead & ? & \\ 48 & Order-related overhead & ? & ? \\ 49 & Customer-related overhead & ? & ? \\ \hline 50 & Customer margin & & ? \\ \hline \hline \end{tabular} 52 Determine the product margin for the OfficeMart orders under a traditional cost system \begin{tabular}{l|l|l} 53 & Manufacturing overhead & ? \\ 54 & Total activity & ? units \\ 55 & Manufacturing overhead per unit & ? per unit \end{tabular} 56 Sales ? 58 Costs: \begin{tabular}{|l|l|l|l|} 59 & Direct materials & ? & \\ 60 & Direct labor & ? & \\ 61 & Manufacturing overhead & ? & ? \\ \hline 62 & Traditional costing product margin & & ? \\ \hline \hline \end{tabular}