K Activity Production control Materials handling Total Snowboards Skis The activity-base usage quantities and units produced for the two products follow: Required: Total Budgeted Activity Cost Product Snowboards Skis Number of Production Runs 450 $90,000 270,000 $360,000 50 500 Activity Base Number of production runs Number of moves Number of Direct Labor Hours- Moves Cutting 2,000 3,000 5,000 1. Determine a single plantwide factory overhead rate based upon direct labor hours. Direct labor overhead rate: $ 97.50 per direct labor hour 5,000 2,500 7,500 2. Determine the total and per-unit factory overhead costs allocated to each product, using the plantwide overhead rate in (1). Round per unit amounts to the nearest whole cent. Total Factory Overhead Factory Overhead Per Unit Direct Labor Hours- Finishing 4,000 3,000 7,000 $ $ Units Produced 5,000 5,000 10,000 Hich 11:2

The activity-base usoge quantities and units produced for the two products follow: Required: 1. Determine a single plantwide factory overhead rate based upon direct labor hours. Direct labor overhead rate: 1 per direct labor hour 2. Determine the total and per-unit factory overhead costs allocated to each product, using the plantwide overhead rate in (1), Round per unit amounts to the nearest whole cent. 4. Determine the total and per-unit factory overhead costs allocated to each product, using the multiple production department overhead rates in (3). Round per unit amounts to the nearest whole cent. 0. Vetermine the activity rates, assuming that the indirect labor is associated with activities rather than with the production departments. Round per unit amounts to the nearest whole cent. 6. Determine the total and per-unit cost assigned to each product under activity-based costing. Round the per unit amounts to the nearest whole cent. 7. Comment on the differences in the per-unit overhead allocated to each product using the single plantwide foctory overhead rate method, the multiple production department factory overhead rate method, and activity-based costing. The olantwide overhead method allocates s of overhend to each oroduct. while the multiole oroduction department