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Lightsquare Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs
Lightsquare 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 | Activity Cost | Activity Base |
Casting | $138,592 | Machine hours |
Assembly | 59,014 | Direct labor hours |
Inspecting | 16,762 | Number of inspections |
Setup | 32,370 | Number of setups |
Materials handling | 38,565 | 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 quantities and units produced follow:
Activity Base | Entry | Dining | Total |
---|---|---|---|
Machine hours | 2,971 | 1,360 | 4,331 |
Direct labor hours | 878 | 2,228 | 3,106 |
Number of inspections | 690 | 296 | 986 |
Number of setups | 190 | 59 | 249 |
Number of loads | 664 | 193 | 857 |
Units produced | 5,835 | 1,802 | 7,637 |
Required: | |||||
Complete the Activity Table for entry lighting and dining room lighting fixtures.
|
Complete the Activity Table for entry lighting fixtures.
|
Entry Lighting Fixtures | |||||
Activity | Activity- | ||||
Base | Activity | Activity | |||
Usage | X | Rate | = | Cost | |
Casting | mh | /mh | |||
Assembly | dlh | /dlh | |||
Inspecting | insp. | /insp. | |||
Setup | setups | /setup | |||
Materials handling | loads | /load | |||
Total activity cost | |||||
Number of units | |||||
Activity cost per unit |
Complete the Activity Table for dining room lighting fixtures.
|
Dining Room Lighting Fixtures | |||||
Activity | Activity- | ||||
Base | Activity | Activity | |||
Usage | X | Rate | = | Cost | |
Casting | mh | /mh | |||
Assembly | dlh | /dlh | |||
Inspecting | insp. | /insp. | |||
Setup | setups | /setup | |||
Materials handling | loads | /load | |||
Total activity cost | |||||
Number of units | |||||
Activity cost per unit |
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