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Hufflepuff Hardware has supplied the following data for use in its ABC system: Overhead Costs Wages and salaries Other overhead costs $ 282,500 158,080 Total

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Hufflepuff Hardware has supplied the following data for use in its ABC system: Overhead Costs Wages and salaries Other overhead costs $ 282,500 158,080 Total overhead costs $440,500 1:18:51 Activity Cost Pool Direct labour support Order processing Customer support Other Activity Measure Number of direct labour-hours Number of orders Number of customers These costs are not allocated to products or customers Total Activity 8,020 DLHS 450 orders 140 customers ook rint NA Distribution of Resource Consumption across Activity Cost Pools Direct Labour Support 20% 15% Order Processing 35% 255 Wages and salaries Other overhead costs Customer Support 305 25% Total Other 15% 35% 100% 100% During the year, Hufflepuff completed an order for special telephone equipment for a new customer, Granger. This custo order any other products during the year. Data concerning that order follow. Selling price Units ordered Direct materials Direct labour-hours Direct labour rate $ 224 per unit 155 units $ 196 per unit 0.6 DLH per unit $ 30 per DLH 5 Required: 1. Prepare a report showing the first-stage allocations of overhead costs to the activity cost pools. Direct Labour Support Order Processing Customer Support Other Totals Wages and salaries Other overhead costs Total cost $ 0 $ $ 0 $ 0 $ 0 2. W Saved 2. Compute the activity rates for the activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pools Direct labour support Order processing Customer support Activity Rate per DLH per order per customer 22 3. Prepare a report showing the overhead costs for the order from Granger, including customer support costs. (Round your answe 2 decimal places.) Activity Cost Pool Direct labour support Order processing Customer support Total Activity Rate per DLH per order per customer Activity DLHS orders customer ABC Cost $ 0.00 $ 0.00 $ 0.00 S 0.00 Total CA $ 0.00 3 4. Prepare a report showing the customer margin for Granger (Round your answers to 2 decimal places.) Sales Costs Direct materials Direct labour Direct labour support overhead Order processing overhead Customer support overhead Customer margin 0.00 0.00 $

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