IVC Electronics: Activity-Based Costing Budged indires Casita Production Super Meldung Equipment Direction Actual Indirect cas Production Super Manfiedrin 90210 $1.412.240 $44.300 Offio Part & Deprem Offios Sur Marketing par Torre Cats 100 $122.000 $15.000 $21100 3.300 $125200 $1.130,000 Offio Part & Deprecio Offio Bar Marketing Total de Cast $30040 $12.00 $29.500 Budged Activity E Aams Activity Sport Madd 27.000 Alvity Pool Manufacturing Auto Custs Mistung von Teddy Service Ontore Service Brprintia entry Cats Activity Menu Mar Direct Libero Number of Number data Nara Comeny 50.000 ma 2.000 800 CAM 41.000 91.000 2.000 500 Budged AMB Sport Mode Pre Moda 12800 17200 54,500 800 1200 200 Pre Model 20.000 2000 1.800 150 1.000 Production Supervbur Bar Manufacturing Equat Dario Manufacturing Automated Costa 30% 10% 40% 08 0% 0% Mourou Consumtion Muring Overhead (Mont- stemited) Technology Services 50% 10% 20% 0% 20% 20% 0% 30% 15% % 0% 0% Customer Service 0% 0% 20% 0% Organization Sustaining Costa 10% 10% 0% 2% 5% 10% Office Part & Direction Offio Srbi Marketing car 90% Budged in (Mounded 4 Digital Actual Activity Coat $1,171 Actual Rounded 4 Digital Activity Cast Pool Manufacturing Automat Minastung Overhad (Maratorld Teddy Service Onlar Service Orginals Budged Activity Coat $1.29 SN $44.300 $422.5 SO Product Cats Product Cats Product Cat Ortow Barvio Orgonus SH SO $2.834215 $2.977, ad IVC Electronics Activity-Based Costing Actual Indirect Costs Production Supervisor Manufacturing Equipmar Budgeted indirect Costs Production Supervisor Ssaries Manufacturing Equipment Depreciation US Office Rent & Depreciation Office Salaries Marketing excente Total Indirect Costs $845.100 $1,252,000 $313,000 $219.100 $375,800 $125.200 $3,130,000 Office Rent & Depreciatis Office Swanes Marketing expense Total Indirect Costs $929.610 $1.402 240 $344,300 $197.190 $300 480 $112.680 $3.286.500 Budget A Atay Wetecting Auto echou Wetecting Overdon-automated Director how Technology Services Number of de Com Number of customers Engae 30.000 TOTS 2.00 00 COM 45.000 91.000 2.000 Budapest sper 32.00 17.20 52500 20200 1200 200 27900 57.200 1.000 20.000 23.80 1600 150 Customer Service Production Supervisor Saria Manufacturing Equipment Depreciation Office Part & Depreciation Office Solare Marketing en Manufacturing Automated costs 30% 70% 40% 0% 0% Roscaron Commatica Ratos Manufacturing Overhead (Non- automated Technology Serious 50% 10% 21 20% 20% 30% 15% 36% Organization Sustaining Costs 10% 0% 25% 20% 45% 45% 904 Compute the Budgeted Activity Rate for each Activity Pool. 1. Enter budgeted rate for Manufacturing Automated costs. 2. Enter budgeted rate for Manufacturing Overhead (Non-automated). 3. Enter budgeted rate for Technology Services. 4. Enter budgeted rate for Customer Service. Compute the Actual Activity Rate for each Activity Pool. 5. Enter actual rate for Manufacturing Automated Costs. 6. Enter actual rate for Manufacturing Overhead (Non-automated). 7. Enter actual rate for Technology Services. 8. Enter actual rate for Customer Service. For the Company as a whole: Generate a Performance Analysis via ABC Costing, and... Compute the Flexible Budgeted (Actual Activity at Budgeted Rates) 1. Enter amount for Manufacturing Automated Costs. 2. Enter amount for Manufacturing Overhead (Non-automated). 3. Enter amount for Technology Services. 4. Enter amount for Customer Service. Compute the Activity Variances. 5. Enter amount for Manufacturing Automated Costs. 6. Enter amount for Manufacturing Overhead (Non-automated). 7. Enter amount for Technology Services. 8. Enter amount for Customer Service. Compute the Spending Variances. 9. Enter amount for Manufacturing Automated Costs. 10. Enter amount for Manufacturing Overhead (Non-automated). 11. Enter amount for Technology Services. 12. Enter amount for Customer Service. 13. Enter amount for Organization-Sustaining Costs. Does the variance increase or decrease operating income? A decrease in operating income is not proferred and Untavorable Thus, we wenter unfavorable variance (such as an activity variance or spending variance) as a negative number because it decreases reported operating income An increase in operating income is proferred and Favorable Thus, we willende favorable variance (such as an activity wariance or spending variance as a positive number because it increases reported operating income For the Sports Model: Generate a Performance Analysis via ABC Costing, Compute the Activity Variances. 1. Enter amount for Manufacturing Automated Costs. 2. Enter amount for Manufacturing Overhead (Non-automated). 3. Enter amount for Technology Services. 4. Enter amount for Customer Service. Compute the Spending Variances. 5. Enter amount for Manufacturing Automated Costs. 6. Enter amount for Manufacturing Overhead (Non-automated). 7. Enter amount for Technology Services. 8. Enter amount for Customer Service. For the Pro Model: Generate a Performance Analysis via ABC Costing, Compute the Activity Variances. 1. Enter amount for Manufacturing Automated Costs. 2. Enter amount for Manufacturing Overhead (Non-automated). 3. Enter amount for Technology Services. 4. Enter amount for Customer Service. Compute the Spending Variances. 5. Enter amount for Manufacturing Automated Costs. 6. Enter amount for Manufacturing Overhead (Non-automated). 7. Enter amount for Technology Services. 8. Enter amount for Customer Service. IVC Electronics: Activity-Based Costing Budged indires Casita Production Super Meldung Equipment Direction Actual Indirect cas Production Super Manfiedrin 90210 $1.412.240 $44.300 Offio Part & Deprem Offios Sur Marketing par Torre Cats 100 $122.000 $15.000 $21100 3.300 $125200 $1.130,000 Offio Part & Deprecio Offio Bar Marketing Total de Cast $30040 $12.00 $29.500 Budged Activity E Aams Activity Sport Madd 27.000 Alvity Pool Manufacturing Auto Custs Mistung von Teddy Service Ontore Service Brprintia entry Cats Activity Menu Mar Direct Libero Number of Number data Nara Comeny 50.000 ma 2.000 800 CAM 41.000 91.000 2.000 500 Budged AMB Sport Mode Pre Moda 12800 17200 54,500 800 1200 200 Pre Model 20.000 2000 1.800 150 1.000 Production Supervbur Bar Manufacturing Equat Dario Manufacturing Automated Costa 30% 10% 40% 08 0% 0% Mourou Consumtion Muring Overhead (Mont- stemited) Technology Services 50% 10% 20% 0% 20% 20% 0% 30% 15% % 0% 0% Customer Service 0% 0% 20% 0% Organization Sustaining Costa 10% 10% 0% 2% 5% 10% Office Part & Direction Offio Srbi Marketing car 90% Budged in (Mounded 4 Digital Actual Activity Coat $1,171 Actual Rounded 4 Digital Activity Cast Pool Manufacturing Automat Minastung Overhad (Maratorld Teddy Service Onlar Service Orginals Budged Activity Coat $1.29 SN $44.300 $422.5 SO Product Cats Product Cats Product Cat Ortow Barvio Orgonus SH SO $2.834215 $2.977, ad IVC Electronics Activity-Based Costing Actual Indirect Costs Production Supervisor Manufacturing Equipmar Budgeted indirect Costs Production Supervisor Ssaries Manufacturing Equipment Depreciation US Office Rent & Depreciation Office Salaries Marketing excente Total Indirect Costs $845.100 $1,252,000 $313,000 $219.100 $375,800 $125.200 $3,130,000 Office Rent & Depreciatis Office Swanes Marketing expense Total Indirect Costs $929.610 $1.402 240 $344,300 $197.190 $300 480 $112.680 $3.286.500 Budget A Atay Wetecting Auto echou Wetecting Overdon-automated Director how Technology Services Number of de Com Number of customers Engae 30.000 TOTS 2.00 00 COM 45.000 91.000 2.000 Budapest sper 32.00 17.20 52500 20200 1200 200 27900 57.200 1.000 20.000 23.80 1600 150 Customer Service Production Supervisor Saria Manufacturing Equipment Depreciation Office Part & Depreciation Office Solare Marketing en Manufacturing Automated costs 30% 70% 40% 0% 0% Roscaron Commatica Ratos Manufacturing Overhead (Non- automated Technology Serious 50% 10% 21 20% 20% 30% 15% 36% Organization Sustaining Costs 10% 0% 25% 20% 45% 45% 904 Compute the Budgeted Activity Rate for each Activity Pool. 1. Enter budgeted rate for Manufacturing Automated costs. 2. Enter budgeted rate for Manufacturing Overhead (Non-automated). 3. Enter budgeted rate for Technology Services. 4. Enter budgeted rate for Customer Service. Compute the Actual Activity Rate for each Activity Pool. 5. Enter actual rate for Manufacturing Automated Costs. 6. Enter actual rate for Manufacturing Overhead (Non-automated). 7. Enter actual rate for Technology Services. 8. Enter actual rate for Customer Service. For the Company as a whole: Generate a Performance Analysis via ABC Costing, and... Compute the Flexible Budgeted (Actual Activity at Budgeted Rates) 1. Enter amount for Manufacturing Automated Costs. 2. Enter amount for Manufacturing Overhead (Non-automated). 3. Enter amount for Technology Services. 4. Enter amount for Customer Service. Compute the Activity Variances. 5. Enter amount for Manufacturing Automated Costs. 6. Enter amount for Manufacturing Overhead (Non-automated). 7. Enter amount for Technology Services. 8. Enter amount for Customer Service. Compute the Spending Variances. 9. Enter amount for Manufacturing Automated Costs. 10. Enter amount for Manufacturing Overhead (Non-automated). 11. Enter amount for Technology Services. 12. Enter amount for Customer Service. 13. Enter amount for Organization-Sustaining Costs. Does the variance increase or decrease operating income? A decrease in operating income is not proferred and Untavorable Thus, we wenter unfavorable variance (such as an activity variance or spending variance) as a negative number because it decreases reported operating income An increase in operating income is proferred and Favorable Thus, we willende favorable variance (such as an activity wariance or spending variance as a positive number because it increases reported operating income For the Sports Model: Generate a Performance Analysis via ABC Costing, Compute the Activity Variances. 1. Enter amount for Manufacturing Automated Costs. 2. Enter amount for Manufacturing Overhead (Non-automated). 3. Enter amount for Technology Services. 4. Enter amount for Customer Service. Compute the Spending Variances. 5. Enter amount for Manufacturing Automated Costs. 6. Enter amount for Manufacturing Overhead (Non-automated). 7. Enter amount for Technology Services. 8. Enter amount for Customer Service. For the Pro Model: Generate a Performance Analysis via ABC Costing, Compute the Activity Variances. 1. Enter amount for Manufacturing Automated Costs. 2. Enter amount for Manufacturing Overhead (Non-automated). 3. Enter amount for Technology Services. 4. Enter amount for Customer Service. Compute the Spending Variances. 5. Enter amount for Manufacturing Automated Costs. 6. Enter amount for Manufacturing Overhead (Non-automated). 7. Enter amount for Technology Services. 8. Enter amount for Customer Service