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Stahl Company is conducting a time-driven activity-based costing study in its Shipping Department. To aid the study, the company provided the following data regarding its

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Stahl Company is conducting a time-driven activity-based costing study in its Shipping Department. To aid the study, the company provided the following data regarding its Shipping Department and the customers served by the department: Number of employees Average salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage 38 $22,000 52 40 85% Line-Item Picking 5 Loading Deliveries 30 Packaging 15 Minutes per unit of the activity Customer L 290 Customer N 140 Number of line items picked Number of boxes packaged Number of deliveries loaded Customer M 190 28 2 48 All Customers 470,000 48,800 15,400 6 Required: 1. Using the customer cost analysis as demonstrated in Exhibit 7A-2 in your textbook, compute the following: a. The cost per minute of the resource supplied in the Shipping Department. b. The time-driven activity rate for each of Stahl's three activities. c.The total labor costs consumed by Customer L, Customer M, and Customer N. 2. Using the capacity analysis as demonstrated in Exhibit 7A-3 in your textbook. compute the following: a. The used capacity in minutes. b. The unused capacity in minutes. Required: 1. Using the customer cost analysis as demonstrated in Exhibit 7A-2 in your textbook, compute the following: a. The cost per minute of the resource supplied in the Shipping Department. b. The time-driven activity rate for each of Stahl's three activities. c. The total labor costs consumed by Customer L, Customer M, and Customer N. 2. Using the capacity analysis as demonstrated in Exhibit 7A-3 in your textbook, compute the following: a. The used capacity in minutes. b. The unused capacity in minutes. c. The unused capacity in number of employees. d. The impact on expenses of matching capacity with demand. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 1. Using the customer cost analysis as demonstrated in Exhibit 7A-2 in your textbook, compute the following: a. The cost per minute of the resource supplied in the Shipping Department, b. The time-driven activity rate for each of Stahl's three activities, C. The total labor costs consumed by Customer L, Customer M, and Customer N. (For all requirements, round your intermediate calculations and final answers to 2 decimal places.) Required 1 Required 2. 1. Using the customer cost analysis as demonstrated in Exhibit 7A-2 in your textbook, co a. The cost per minute of the resource supplied in the Shipping Department. b. The time-driven activity rate for each of Stahl's three activities. c. The total labor costs consumed by Customer L, Customer M, and Customer N. (For all requirements, round your intermediate calculations and final answers to 2 decima a. $ 0.21 b. $ 1.05 Cost per minute of the resource supplied Time-driven activity rate: Line-item picking Packaging Loading Deliveries Total shipping labor costs assigned to: Customer L $ 3.15 S 6.30 CH S 493.50 Customer M. Customer N S 300.30 $ 251.50 X Required 2 > Required 1 Required 2 2. Using the capacity analysis as demonstrated in Exhibit 7A-3 in your textbook, compute the following: a. The used capacity in minutes. b. The unused capacity in minutes. C. The unused capacity in number of employees. (Round your answer to 2 decimal places.) d. The impact on expenses of matching capacity with demand. (Round down your potential adjustment in the employees to a whole number. Negative amounts should be indicated by a minus sign.) a Shipping minutes used to meet demand b Unused capacity in minutes Unused capacity in number of employees d. Impact on expenses of matching capacity with demand 58,867 % 8.317 3 4.70 X 103,400 X C. S

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