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Need help computing part C. Part A and B are correct Ayala Inc. has conducted th

ID: 2390501 • Letter: N

Question

Need help computing part C. Part A and B are correct

Ayala Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-based costing systems include direct materials and direct labor costs.

Total Costs

Products

Sales Revenue

Traditional

ABC

(a)

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(b)

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(c)

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Need help computing part C. Part A and B are correct

Ayala Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-based costing systems include direct materials and direct labor costs.

Total Costs

Products

Sales Revenue

Traditional

ABC

Product 540X $206,600 $53,830 $48,850 Product 137Y 174,300 50,870 29,270 Product 249S 91,130 18,030 44,610

Explanation / Answer

c) Using the following formula, compute the percentage difference in operating income for each of the product lines of Ayala: [Operating Income (ABC) – Operating Income (traditional cost)] ÷ Operating Income (traditional cost)

The calculations are done as per the given formula and operating income calculated in part a and part b in the question

1. Product 540X = (157750 - 152770) / 152770 = 0.03 %

2. Product 137Y = (145030 - 123430) / 123430 = 0.17%

3. Product 249S = (46520 - 73100) 73100 = ( 0.36%)

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