x V fic Chapter 7: Applying Excel Chapter 7: Applying Excel Data Manufacturing overhead Selling and administrative overhead $500,000 $300,000 Orders Customers Other 50% 10% 1,000 units 35% 45% 5% 25% 100 10% 20% Selling and administrative overhead Total activity orders customers 3 OfficeMart orders: 4 Customers Orders 4 orders 80 units 5 Number of filing cabinets ordered in total Selling price Direct materials Direct labor $595 $180 $50 1 Enter a formula into each of the cells marked with a? below 2Review Problem: Activity-Based Costing Perform the first stage allocations Customers Other Total Manufacturing overhead Total cost Compute the activity rates 7 Selling and administrative overhead Total Activity 1 Activity Cost Pools 2 Assembling units Total Cost Activity Rate ? units ? orders per unit ? per order ? per customer Processing orders Compute the overhead cost attributable to the OfficeMart orders Activity Cost Pools Assembling units Processing orders Supporting customers Activity Rate ABC Cost 2 per unit ? per order ? per customer ? units ? orders 2 Determine the customer margin for the OfficeMart orders under Activity-Based Costing Sales Costs Direct materials Direct labor Unit-related overhead Order-related overhead Customer-related owerhead x V fic Chapter 7: Applying Excel Chapter 7: Applying Excel Data Manufacturing overhead Selling and administrative overhead $500,000 $300,000 Orders Customers Other 50% 10% 1,000 units 35% 45% 5% 25% 100 10% 20% Selling and administrative overhead Total activity orders customers 3 OfficeMart orders: 4 Customers Orders 4 orders 80 units 5 Number of filing cabinets ordered in total Selling price Direct materials Direct labor $595 $180 $50 1 Enter a formula into each of the cells marked with a? below 2Review Problem: Activity-Based Costing Perform the first stage allocations Customers Other Total Manufacturing overhead Total cost Compute the activity rates 7 Selling and administrative overhead Total Activity 1 Activity Cost Pools 2 Assembling units Total Cost Activity Rate ? units ? orders per unit ? per order ? per customer Processing orders Compute the overhead cost attributable to the OfficeMart orders Activity Cost Pools Assembling units Processing orders Supporting customers Activity Rate ABC Cost 2 per unit ? per order ? per customer ? units ? orders 2 Determine the customer margin for the OfficeMart orders under Activity-Based Costing Sales Costs Direct materials Direct labor Unit-related overhead Order-related overhead Customer-related owerhead