I need all cell formulas for all calculations, subtotals and totals
100% Go to pg. 928 l AA PR 18-3A Activity-based and department rate product costing and product cost distortions Obj. 3, 4 Black and Blue Sports Inc. manufactures two products: snowboards and skis. The factory overhead incurred is as follows: A-Z EXCEL TEMPLATE Indirect labor Cutting Department Finishing Department Total $507,000 156,000 192,000 $855,000 Answer 3. Determine the activity rates, assuming that the indirect labor is associated with activities rather than with the production departments. 4. Determine the total and per-unit cost assigned to each product under activity-based costing. 5. Explain the difference in the per-unit overhead allocated to each product under the multiple production department factory overhead rate and activity-based costing methods. AutoSave ON SUU Excel PR 18-3A New - Last Modified: November 17 Home Insert Draw Page Layout Formulas Data Review View Share Comments unts L Insert = = = Wrap Text 27-O 43 C Delete T Paste B / U = = = Merge & Center w . Conditional Format Cell Formatting as Table Styles Sort & Filhar Find & Select Ideas Format L13 fx A D F I J K L M NDP RST T VW Z AA AB AC AD AE AH AL AJ AK AL M 1. Production department rates: Cutting Department ember $315.000 14 15 16 17 18 19 20 21 22 23 Factory overhead Direct Direct labor hours Production department to Finishing Department $540,000 5,000 590.00 E ODC $52.50 idih dh 2. Direct Labor Hours Production Department Rate Factory = Overhead 87.500 29,000 56,500 4,000 2,000 352.50 $90.00 dh idih Snowboards Otting Department Finishing Department Total factory overhead Number of units Factory awarhead per unit - $ $ 210,000 = 180.00 $ 390,000 + 1,000 SAS OD 25 28 27 28 28 30 31 32 33 34 35 36 37 38 39 2,000 4,000 352.50 590.00 dlh Sks: Cutting Department Finishing Department Total factory averead Number of unico Factory overhead per unit - $ 105,000 960,000 S 465,000 8.000 $77.59 40 3. 42 43 Activity based rates: Production Control Materials Handling Cutting Department Factory Overhead Activity besc Activity reta S237.000 500 $474.00 Finishing Department 5192,000 COD dh $ Adh $270,000 7.500 S3009 moves 45 4A 47 48 49 50 51 52 prod.runs prad run dlh S156.000 E000 $26.00 move idih 4. Skin 53 X Activity Cost runs ! 54 55 56 57 Snowboards Activity Usage 430 runs 5.000 moves 4.000 ah 2,000 ah Activity Production Control Materals Handing Cutting Department Finishing Department Pr. 18(4)-3A + Activity Rata $474.00 $36.00 326.00 $22.00 Activity Coat inn = S 203,029 inove - 180,000 idh 104.000 idih 64.COD Activity Usage 70 2,500 2,000 4,000 more Activity Rate S474.00 $38.00 526 On 532 00 moves dl dh x X 80,000 52,000 125,000 dh Se ect destination and press ENTER or choose Paste E 100% A A F F I M N O P R S T U v w x Y Z AA AB AC AD AE AH AI AJAK AL M 30 311 C c Number of unis Factory averhead por unit 6,000 $65.00 ember 2.000 4.000 $52.50 $50.00 idh Cutting Department Finishing Department Total factory ourhoad Number of units Factory avahead perurit - S105 on 350,000 $ 485.000 foon 577.50 3. 67.500 99.000 56,500 Activity-based rates: Production Control Materials Handling Cutting Department Finishing Department Factory averead Activity base Activityrale $237,000 500 $474.00 pructure forud.rur $270.000 7,500 $36.00 moves move $156,000 6.000 $28.00 cih Idh $ $ 192,000 6,000 $32.00 din din 4. Skls 32 33 34 36 38 37 38 39 40 41 42 42 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 se 81 62 A3 64 66 AF 67 68 A9 70 71 72 V Activity Production Control Matera Handling Outting Department Finishing Department Tatal Number of units Actitty cost per unit Snowboards Activity Usage 430 runs 5 Onc moves 4.000 din 2.000 dir Activity Rate 3474.00 $96.00 $26.00 $32.00 Arun move idh ich Activity Cost $ 203.820 = 180,000 104,000 84,000 S 551 820 6,000 $91.97 Activity Usage X 70 runs 2,500 MONGS 2,000 dh 4,000 dh Activity Rate $474.00 $96.00 $26.00 332.00 rur move din dhe Activity Cost $ 33,180 90,000 62,000 120,000 $ 203,180 3,000 $50.03 the reason for this difference is that under actvity based costing method, overheads are allocated to different products on the basis of activities required to produce them and which consume the resources. However, under multiple factory overhead menad factory avereads are alocated on the basis of diac abar or machine hours used in dimerent departments to procuce diferent products Pr. 18/4)-3A Select destination and press ENTER or checse Paste 100%
