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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