Exercise 8-2 (15 minutes)
Pickup
and
Travel
Delivery Customer
Service Other Totals
Driver and guard wages... $360,000 $252,000 $ 72,000 $ 36,000 $ 720,000
Vehicle operating expense ... 196,000 14,000 0 70,000 280,000
Vehicle depreciation ... 72,000 18,000 0 30,000 120,000
Customer representative salaries and
expenses ... 0 0 144,000 16,000 160,000
Office expenses ... 0 6,000 9,000 15,000 30,000
Administrative expenses ... 0 16,000 192,000 112,000 320,000
Total cost ... $628,000 $306,000 $417,000 $279,000 $1,630,000
Each entry in the table is derived by multiplying the total cost for the cost category by the percentage
taken from the table below that shows the distribution of resource consumption:
Driver and guard wages... 50% 35% 10% 5% 100%
Vehicle operating expense ... 70% 5% 0% 25% 100%
Vehicle depreciation ... 60% 15% 0% 25% 100%
expenses ... 0% 0% 90% 10% 100%
Bạn đang xem exercise 8- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH08 ACTIVITY BASED COSTING
