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! Required information [The following information applies to the questions displayed below.] Adria Company recently implemented an activity-based costing system. At the beginning of the
! Required information [The following information applies to the questions displayed below.] Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Material receipts Relay assembly General factory Activity Measure Direct labor-hours Number of orders Number of receipts Number of relays Machine-hours Expected Overhead Cost $ 48,000 $ 6,900 $ 11,400 $ 11,700 $328,000 Expected Activity 8,000 DLHS 2,300 orders 950 receipts 1,300 relays 41,000 MHs Required: 1. Compute the activity rate for each of the activity cost pools. Activity Rate per DLH per order Activity Cost Pool Labor-related Purchase orders Material receipts Relay assembly General factory per receipt per relay per MH Required information (The following information applies to the questions displayed below.] Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Material receipts Relay assembly General factory Activity Measure Direct labor-hours Number of orders Number of receipts Number of relays Machine-hours Expected Overhead Cost $ 48,000 $ 6,900 $ 11,400 $ 11,700 $328,000 Expected Activity 8,000 DLHS 2,300 orders 950 receipts 1,300 relays 41,000 MHS 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Materials receipts (receipts) Relay assembly (relays) General factory (MHS) Expected Activity Product A Product B Product C Product D 2,900 1,000 3,200 900 150 500 805 845 550 115 285 270 270 448 14,500 7,260 5,740 13,500 312 Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product C Product D
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