Exercise 8-19 (continued)
The action analysis report for the customer can be constructed using the
row totals from the activity rate table, organized according to the ease of
adjustment codes:
Sales (1,000 units × $20 per unit) ... $20,000.00
Green costs:
Direct materials (1,000 units × $8.50 per unit)... $8,500.00 8,500.00
Green margin ... 11,500.00
Yellow costs:
Direct labor (1,000 units × $6.00 per unit)... 6,000.00
Indirect labor... 290.00
Marketing expenses... 847.50 7,137.50
Yellow margin ... 4,362.50
Red costs:
Factory equipment depreciation ... 1,034.00
Factory administration ... 214.00
Selling and administrative wages and salaries... 1,900.00
Selling and administrative depreciation ... 54.00 3,202.00
Red margin ... $ 1,160.50
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