2. d. The action analyses can be constructed using the row totals from the
overhead cost analysis in part (2c) above.
Kuszik Builders
Sales... $12,500
Green costs:...
Direct materials... $4,200 4,200
Green margin ... 8,300
Yellow costs:
Direct labor... 5,400
Indirect factory wages ... 920
Production equipment depreciation ... 810
Other factory costs ... 72
Office expenses... 52
Marketing expenses... 1,500 8,754
Yellow margin... (454)
Red costs:
Administrative wages and salaries... 960 960
Red margin ... ($ 1,414)
Case 8-33 (continued)
Western Homes
Sales... $68,000
Direct materials... $18,500 18,500
Green margin ... 49,500
Direct labor... 36,000
Indirect factory wages ... 3,040
Production equipment depreciation ... 5,400
Other factory costs ... 480
Office expenses... 58
Marketing expenses... 1,500 46,478
Yellow margin... 3,022
Administrative wages and salaries... 990 990
Red margin ... $ 2,032
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