M06 Homework Coffeee Roaster Fact Sheet Instructions: Use the information from the fact sheet to allocate FOH to each of the products. Process Activity Overhead Cost Components Changeover $ Driver 60,000 Number of Batches Quantity 1,200 Components Roasting $ 24,000 Roasting Hours 8,000 Total Components Cost $ 84,000 Finishing Grinding $ 11,250 Grinding Hours 4,500 Finishing Inspecting 150,000 Number of Inspections 2,000 Finishing Bagging $ 7,200 Number of Units 12,000 Total Finishing Costs $ 168,450 Support Purchasing $ 24,000 Purchase Orders 300 Support Human Resources 6,000 Number of Employees 40 Support Providing space $ 49,500 Square feet used 5,500 Support Providing Utilities $ 22,000 Square feet used 5,500 Total support costs $ 101,500 Activity Driver Use By Product Driver Units Produced Roasting Hours Grinding Hours French Roast Light Roast 7500 4500 5800 2200 Number of Batches Number of Inspections Square Feet Employees Purchase orders 2250 750 1300 3500 22 150 2000 18 150 2250 450 700 M06 Homework Coffee Roaster Worksheet Instructions: Use the information from the fact sheet to allocate FOH to each of the products. Changeover Roasting Grinding Activity Inspecting Bagging Purchasing Human Resources Providing space Providing Utilities Total FOH allocated by Model Number of Units FOH per unit Overhead Cost Quantity of Activity Driver Cost per driver French Roast # of drivers used French Roast allocated FOH Cost Light Roast 212 # of drivers Light Roast212 Allocated FOH cost M06 Homework Figurine Fact Sheet Instructions: Use the information from the fact sheet to allocate FOH to each of the products. Activity Based Costing 3 Process Activity Components Forming $ Overhead Cost 250,000 # of units Driver Quantity 50,000 Components Setups $ 10,800 Number of Setups 120 Components Changeovers $ Total Components Cost $ 160,000 Number of batches 420,800 5,000 Finishing Sanding $ 99,000 Inches of surface 220,000 Finishing Painting $ 133,000 Gallons of paint used 38,000 Finishing Inspecting $ 250,000 Number of Inspections 2,500 Total Finishing Costs $ 482,000 Support Purchasing $ 13,000 Purchase Orders 100 Support Maintenance 96,000 Machine Hours 80,000 Support Providing space $ 36,000 Square feet used 6,000 Support Providing Utilities $ 14,400 Square feet used 6,000 Total support costs $ 159,400 Activity Driver Use By Product Driver Dog Figurines Cat Figurines Batches 2,200 2,800 Inches of surface 100,000 120,000 Setups 66 54 Gallons of paint 17,000 21,000 Number of Inspections 1,250 1,250 Square Feet 2,800 3,200 Purchase Orders 45 55 Units Produced 22,000 28,000 Machine Hours 35,000 45,000 M06 Homework Figurine worksheet Instructions: Use the information from the fact sheet to allocate FOH to each of the products. ABC Allocation worksheet 3 Forming Setups Changcovers Sanding Painting Inspecting Purchasing Maintenance Activity Providing Space Providing Utilities Total FOH allocated by Model Number of Units FOH per unit Overhead Cost Quantity of Activity Driver Cost per driver Cat Figurine # of drivers used Cal figurine allocated FOH Cost Dog Figurine212 # of drivers Dog Figurine 212 Allocated FOH cast