Question
Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [The following information applies to the questions displayed below.] Craft Pro Machining produces machine
Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3
[The following information applies to the questions displayed below.]
Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. |
Production Activity | Indirect Labor | Indirect Materials | Other Overhead | |||||||||
Grinding | $ | 370,000 | ||||||||||
Polishing | $ | 210,000 | ||||||||||
Product modification | 500,000 | |||||||||||
Providing power | $ | 255,000 | ||||||||||
System calibration | 540,000 | |||||||||||
|
Additional information on the drivers for its production activities follows. |
Grinding | 14,000 | machine hours |
Polishing | 14,000 | machine hours |
Product modification | 1,900 | engineering hours |
Providing power | 20,000 | direct labor hours |
System calibration | 1,500 | batches |
|
Job 3175 | Job 4286 | |||
Number of units | 150 | units | 1,875 | units |
Machine hours | 550 | MH | 5,500 | MH |
Engineering hours | 32 | eng.hours | 24 | eng.hours |
Batches | 10 | batches | 30 | batches |
Direct labor hours | 410 | DLH | 3,690 | DLH |
|
References
Section BreakProblem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3
6.
value: 1.87 points
Required information
Problem 17-3A Part 1
Required: | |
1. | Classify each activity as unit level, batch level, product level, or facility level. |
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References
eBook & Resources
Expanded tableLearning Objective: 17-A1 Identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate methods.Learning Objective: 17-P1 Allocate overhead costs to products using the plantwide overhead rate method.
Problem 17-3A Part 1Learning Objective: 17-A2 Identify and assess advantages and disadvantages of activity-based costing.Learning Objective: 17-P3 Allocate overhead costs to products using activity-based costing.
Difficulty: 3 HardLearning Objective: 17-C3 Describe the four types of activities that cause overhead costs.
eBook: Allocate overhead costs to products using activity-based costing.eBook: Allocate overhead costs to products using the plantwide overhead rate method.eBook: Describe the four types of activities that cause overhead costs. eBook: Identify and assess advantages and disadvantages of activity-based costing.eBook: Identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate methods.
Check my work
7.
value: 1.87 points
Required information
Problem 17-3A Part 2, 3 & 4
Required:
2, 3 & 4. | Compute the activity overhead rates using ABC. Combine grinding and polishing into one cost pool. Determine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.) |
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rev: 10_05_2016_QC_CS-63577, 03_03_2017_QC_CS-81459
References
eBook & Resources
Expanded tableLearning Objective: 17-A1 Identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate methods.Learning Objective: 17-P1 Allocate overhead costs to products using the plantwide overhead rate method.
Problem 17-3A Part 2, 3 & 4Learning Objective: 17-A2 Identify and assess advantages and disadvantages of activity-based costing.Learning Objective: 17-P3 Allocate overhead costs to products using activity-based costing.
Difficulty: 3 HardLearning Objective: 17-C3 Describe the four types of activities that cause overhead costs.
eBook: Allocate overhead costs to products using activity-based costing.eBook: Allocate overhead costs to products using the plantwide overhead rate method.eBook: Describe the four types of activities that cause overhead costs.eBook: Identify and assess advantages and disadvantages of activity-based costing.eBook: Identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate methods.
Check my work
8.
value: 1.91 points
Required information
Problem 17-3A Part 5
Required: | |
5. | If the company used a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) |
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