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Mixing Molding Baking Finishing Product A 5 minutes 8 minutes 3 minutes 4 minutes Product B 2 minutes 10 minutes 3 minutes 2 minutes Under

Mixing		Molding		Baking		Finishing

Product A	5 minutes		8 minutes		3 minutes		4 minutes
Product B	2 minutes		10 minutes		3 minutes		2 minutes

Under the features and characteristics costing method, which product would have more overhead costs allocated?

a.Product B because it has the highest individual cycle time in molding, the bottleneck department

b.Product A because the first two cycles are bottlenecks

c.Unable to determine from information given

d.Product A because it has the highest total cycle time

	Mixing	Molding	Baking	Finishing

Product A	5 minutes	8 minutes	3 minutes	4 minutes
Product B	2 minutes	10 minutes	3 minutes	2 minutes

Under traditional costing methods, which product would have more overhead costs allocated?

a.Product A because the first two cycles are bottlenecks

b.Product B because it has the highest individual cycle time in molding

c.Unable to determine from information given

d.Product A because it has the highest total cycle time

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