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X Company uses an activity-based costing overhead allocation system. It has iden

ID: 2344919 • Letter: X

Question

X Company uses an activity-based costing overhead allocation system. It has identified three activities and three cost drivers. The activities and budgeted costs are as follows:

Activity Budgeted Cost
Setup $108,000
Purchasing 58,000
Machine Maintenance 56,000

The following cost driver information is available for the company's only two products, A and B:

Product A Product B
setup hours $27,400 $68,200
purchase orders 53,900 43,200
machine hours 65,800 45,200

How much overhead was allocated to Product A?

Explanation / Answer

setup hours cost for Product A =$108,000 *$27,400/($27,400+ $68,200 ) =$30953.9749 purchase orders for Product A =58,000 *53,900/(53,900 +43,200 ) =$ $32,195.6746 machine hours for Product A= 56,000*65,800/( 65,800 +45,200 ) =$33196.3964 Total overhead allocated to Product A = $96,346.05