Instructions Activity Table - Entry Lighting Instructions Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Cost $130.254 Activity Casting Assembly Activity Base Machine hours 54,986 Direct labor hours Inspecting 18,870 Number of inspections 35,400 Number of setups Setup Materials handling 24.710 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity base usage activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Instructions Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 2,844 987 3,831 804 2,090 2,894 807 303 1,110 Direct labor hours Number of inspections Number of setups Number of loads Units produced 177 59 236 481 225 706 6,192 2,127 8,319 Required: Instructions Direct labor hours 804 2,090 2,894 Number of inspections 807 303 1,110 Number of setups 177 59 236 Number of loads 481 225 706 Units produced 6,192 2,127 8,319 Required: Complete the Activity Table for entry lighting and dining room lighting fixtures. a. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per- unit rates to the nearest cent. maining: 0:57:02 All work saved. Activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Instructions Activity Table - Entry Lighting Entry Lighting Fixtures Activity Activity Base Activity Activity Usage Rate Cost Casting Assembly Inspecting 5 Setup Materials handling Instructions Activity Table - Entry Lighting UN Instructions Activity Table - Entry Lighting W Casting S Assembly S Inspecting S Setup Materials handling Total activity cost Number of units Activity cost per unit Activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Activity Table - Dining Room Lighting Activity Table - Dining Room Lighting Dining Room Lighting Fixtures Activity Activity Base Activity Activity Usage X Rate Cost Casting Assembly Inspecting Setup Materials handling Activity Table - Dining Room Lighting Activity Table - Dining Room Lighting Casting Assembly S > > Inspecting S Setup Materials handling Total activity cost Number of units Activity cost per unit Remaining: 0:55:44 All work saved
