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Gigabyte Incorporated manufactures three products for the computer industry: Gismos (product G) annual sales, 8,000 units Thingamajigs (product T): annual sales, 15,000 units Whatchamacallits (product

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Gigabyte Incorporated manufactures three products for the computer industry: Gismos (product G) annual sales, 8,000 units Thingamajigs (product T): annual sales, 15,000 units Whatchamacallits (product W): annual sales, 4,000 un ts The company uses a traditional, volume-based product-costing system with manufacturing overhead applied on the basis of direct-fabor dollars. The product costs have been computed as follows: Direct-fabor budget (based on budgeted annual sales): Predetermined overhead rate = Budgeted overhead + Budgeted direct labor =875% thingamajgs have been selling of their target pice. The target and actual curent pricesifor all three products are the folimeinn Gigabyte's pricing method has been to set a target price equal to 150 percent of full product cost. Howevet, only the following: PR 5-60 (Static) Part 1 Traditional versus Activity-Based Costing Systems (LO 5-1, 5-2, 5-3, 5-4, 5-5) Ginabyte has been forced to lowner the price of Sismos in order to got or ders, th contrist, Gignbytie has raised the price of Whatchamacalle several times, but there has been no apparent loss of sales. Gigabyte incolporated hes been under increasing. pressure to reduce the pice aven further on Gismos in contrast, Gigabyte's competitors do not seem to be interested in the maiket for Whatchamacallits, Gigabyte opparently has this market to itself. Required: 1. Is product G the company's lesst profltable product? 2. Is product W a profitable pioduct for Gigabyte incorporated? became convinced that such a system would help Gigabyes manegement to understand its product conss better She got fop oroject. each of the overhead itemis listed in the overhead budget was placed into its own activity cost poot Then o cost driver was dentified for each activity cost pool Finolly, the ABC project team complied data showing the percentage of each cost diver that livis consumed by each of Glgabyte's product lines. These data are summarized as follows. 4. Gigabyte's controller, Nan OrSecond, recently attended a conference at which activity.based costing systems were discussed, She managements approval to design an Bctivity based costing system, and an ABC project tham was formed. In stage one of the ABC project, each of the overnead items listed in the overhead budget was placed into its own actuly cost pool. then a cost driverwas identified for each octivity cost pool. Finally, the ABC project team compiled data showing the percentage of each cost ditver that was consumed by each of Gigabyte's product lines. These datn are summartzed as followe: Show how the contualler determined the percentages given atoove for raw-material costs. 5. Develoo product costs for the three products on the hasis of an artivity hased rosting wh tem. 6. Based on your answers in requirement 5, colculate a target pice for each product, using Gipabytes pricing formula Complete this question by entering your answers in tha tabs below, Is product of the companr leust profitable product

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