2. a. The first-stage allocation of costs to activity cost pools appears below:
Making
Windows Process-
ing Orders Customer
Relations Other Totals
Indirect factory wages... $120,000 $160,000 $ 40,000 $ 80,000 $400,000
Production equipment depreciation .. 270,000 0 0 30,000 300,000
Other factory costs... 24,000 0 0 56,000 80,000
Administrative wages and salaries .... 0 60,000 90,000 150,000 300,000
Office expenses ... 0 12,000 4,000 24,000 40,000
Marketing expenses ... 0 0 150,000 100,000 250,000
Total cost... $414,000 $232,000 $284,000 $440,000 $1,370,000
According to the data in the problem, 30% of the indirect factory wages are attributable to activities
associated with making windows.
30% of $400,000 = $120,000
The other entries in the table are determined in a similar manner.
Case 8-33 (continued)
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