Ss. A pharmacy franchaise has three C D E G 1 ranch has the poble methods of the products General Supermarket Drugstore, & Mom &-Pop store) 2 Solda de contand canestened to each store but other operating costs of $304.050 is an indirect cost. Desting the combination of paid to drive workers and laborers Based on allocate the $10,000 indirect cost to the five acties in stage 1. In stage allocate the cost of each activity to each of the three store types Employee Administrative Staff Laborer Salary $ 142.000.00 5 162.080,00 7 Labor 9. 30 LL 12 General Supermarket Drugstore Mom &-Pop Pharmacare Chale Chains Single Stores 5 88.000,00 3.700.000,00 $ 3.150.000,00 $ 1.980.000,00 $ 8.400.000,00 $ 3.500.000,00 $ 3.000.000,00 $ 1.800.000,00 $ 000,00 S 100.000,00 5 150.000,00 $ 180.000,00 5 304.0000 $ 113.920,00 Cost of Deede sold Grest Margh Omeroperty Costs Operating con Percentage of time per activity Orders Processed Une-tems Ordered Store Deliveries Made Cartons Shipped to Stores Shelf Stocking Admin 30% 70% OX O ON 140 14 15 20 Qurbon 1: Sage 1 Adity Based Casting (10%) General 17 Supermarket Drugstore Total Cost of Mom-&-Pop Chains Chains Activity Single Stores 19 A 360 1.500 20 Drders Processed 1960 4.320 15.000 22 tinem Ordered 120 360 1.000 22 Store Delves Made 35 000 24.000 16.000 Cartons Shuped to Stores 360 180 100 Shelf Stocking 25 26 Question 2: Sage 2 Activity Based Costing - Which branch is bringing in the most operating income and by how much? (20%) 27 General 28 Supermarket Drugstore Mom-&-Pop 23 Pharmacare Chains Chains Single Stores 30 Revenues 5 8.838.000.00 $ 3.708.000,00 $ 3.150.000,00 $ 1.980.000,00 31 Cast of Goods Sold $ 8.400.000,00 $ 3.600.000,00 $ 3.000.000,00 5 1.800.000,00 32 Gross Margin $ 438.000,00 108.000,00 $ 150.000,00 $ 180.000,00 33 Orders Processed 14 Line- Imt Ordered 35 Store Dellveres Made 36 Canons Shipped to Stores 37 Shelf Stock 31 Total Other Operating costs $ 304.080.00 33 Operating income 5 133.920,00 90 Activity Area Order Processing Line-Item Processing Delivering to Stores Cartons Shipped to Store Stocking of Customer Store Shelves Cost Driver Number of customer Number of line items Number of store deliv Number of cartons sh Hours of shelf-stocki ,, Qation to Question 2.149 Quention 2 Question ED Ss. A pharmacy franchaise has three C D E G 1 ranch has the poble methods of the products General Supermarket Drugstore, & Mom &-Pop store) 2 Solda de contand canestened to each store but other operating costs of $304.050 is an indirect cost. Desting the combination of paid to drive workers and laborers Based on allocate the $10,000 indirect cost to the five acties in stage 1. In stage allocate the cost of each activity to each of the three store types Employee Administrative Staff Laborer Salary $ 142.000.00 5 162.080,00 7 Labor 9. 30 LL 12 General Supermarket Drugstore Mom &-Pop Pharmacare Chale Chains Single Stores 5 88.000,00 3.700.000,00 $ 3.150.000,00 $ 1.980.000,00 $ 8.400.000,00 $ 3.500.000,00 $ 3.000.000,00 $ 1.800.000,00 $ 000,00 S 100.000,00 5 150.000,00 $ 180.000,00 5 304.0000 $ 113.920,00 Cost of Deede sold Grest Margh Omeroperty Costs Operating con Percentage of time per activity Orders Processed Une-tems Ordered Store Deliveries Made Cartons Shipped to Stores Shelf Stocking Admin 30% 70% OX O ON 140 14 15 20 Qurbon 1: Sage 1 Adity Based Casting (10%) General 17 Supermarket Drugstore Total Cost of Mom-&-Pop Chains Chains Activity Single Stores 19 A 360 1.500 20 Drders Processed 1960 4.320 15.000 22 tinem Ordered 120 360 1.000 22 Store Delves Made 35 000 24.000 16.000 Cartons Shuped to Stores 360 180 100 Shelf Stocking 25 26 Question 2: Sage 2 Activity Based Costing - Which branch is bringing in the most operating income and by how much? (20%) 27 General 28 Supermarket Drugstore Mom-&-Pop 23 Pharmacare Chains Chains Single Stores 30 Revenues 5 8.838.000.00 $ 3.708.000,00 $ 3.150.000,00 $ 1.980.000,00 31 Cast of Goods Sold $ 8.400.000,00 $ 3.600.000,00 $ 3.000.000,00 5 1.800.000,00 32 Gross Margin $ 438.000,00 108.000,00 $ 150.000,00 $ 180.000,00 33 Orders Processed 14 Line- Imt Ordered 35 Store Dellveres Made 36 Canons Shipped to Stores 37 Shelf Stock 31 Total Other Operating costs $ 304.080.00 33 Operating income 5 133.920,00 90 Activity Area Order Processing Line-Item Processing Delivering to Stores Cartons Shipped to Store Stocking of Customer Store Shelves Cost Driver Number of customer Number of line items Number of store deliv Number of cartons sh Hours of shelf-stocki ,, Qation to Question 2.149 Quention 2 Question ED
