Exercise 8-3 (10 minutes)
Estimated
Overhead
Activity Cost Pool
Cost Expected Activity Activity Rate
Caring for lawn $72,000 150,000 square feet of lawn $0.48 per square foot of lawn
Caring for garden beds–
maintenance beds
maintenance beds $1.32 per square foot of low
low maintenance $26,400 20,000 square feet of low
Caring for garden beds–high
maintenance $41,400 15,000 square feet of high
maintenance beds $2.76 per square foot of high
Travel to jobs $3,250 12,500 miles $0.26 per mile
Customer billing and service $8,750 25 customers $350 per customer
The activity rate for each activity cost pool is computed by dividing its estimated overhead cost by its
expected activity.
Bạn đang xem exercise 8- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH08 ACTIVITY BASED COSTING
