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Aunt Lucy%u2019s Candies Aunt Lucy%u2019s Candies sells standard and premium cho

ID: 2374575 • Letter: A

Question

Aunt Lucy%u2019s Candies
Aunt Lucy%u2019s Candies sells standard and premium chocolate candies through its catalog business. Many of the candies are sold in bulk to other companies. Last year, the company incurred $400,000 in overhead costs. After implementing activity-based costing (ABC), the company%u2019s controller identified the following information:

Activity

Allocation Base

Proportion of Overhead Cost

Purchasing

Number of purchase orders

30%

Processing

Number of units

50%

Sales

Number of sales orders

20%


The number of activities for standard and premium candies is as follows:

Standard

Premium

Number of purchase orders

6,000

4,000

Number of units

400,000

100,000

Number of sales orders

2,000

3,000

Refer to the Aunt Lucy%u2019s Candies information above. What is the overhead rate for the sales activity?

a. $102.63 per sales order

b. $16.00 per sales order

c. $52.23 per sales order

Aunt Lucy%u2019s Candies
Aunt Lucy%u2019s Candies sells standard and premium chocolate candies through its catalog business. Many of the candies are sold in bulk to other companies. Last year, the company incurred $400,000 in overhead costs. After implementing activity-based costing (ABC), the company%u2019s controller identified the following information:

Activity

Allocation Base

Proportion of Overhead Cost

Purchasing

Number of purchase orders

30%

Processing

Number of units

50%

Sales

Number of sales orders

20%


The number of activities for standard and premium candies is as follows:

Standard

Premium

Number of purchase orders

6,000

4,000

Number of units

400,000

100,000

Number of sales orders

2,000

3,000

Explanation / Answer

overhaed rate=16 per sales order

sales =(400000*20%)/(2000+3000)=16