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Klumper Corporation is a diversified manufacturer of industrial goods. The compa

ID: 2403331 • Letter: K

Question

Klumper Corporation is a diversified manufacturer of industrial goods. The company’s activity based
costing system contains the following six activity cost pools and activity rates:

  

  

  

Total Expected Activity

  

Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system.

Klumper Corporation is a diversified manufacturer of industrial goods. The company’s activity based
costing system contains the following six activity cost pools and activity rates:

Explanation / Answer

Answer:

Activity Cost Pool

K425

M68

  Supporting direct labor

9250

500

  Machine processing

12000

200

  Machine setups

385

70

  Production orders

1870

340

  Shipments

2420

220

  Product sustaining

1550

1550

  Total overhead cost

27475

2880

Working notes for the above answer is as under

K425

Activity Cost Pool

Activity Rate

           Activity

ABC Cost

K425

A

B

C=A*B

  Supporting direct labor

10

per direct labor-hour

925

9250

  Machine processing

5

per machine-hour

2400

12000

  Machine setups

35

per setup

11

385

  Production orders

170

per order

11

1870

  Shipments

110

per shipment

22

2420

  Product sustaining

775

per product

2

1550

  Total overhead cost

27475

M-67

Activity Rate

           Activity

ABC Cost

  M67

A

B

C=A*B

  Supporting direct labor

10

per direct labor-hour

50

500

  Machine processing

5

per machine-hour

40

200

  Machine setups

35

per setup

2

70

  Production orders

170

per order

2

340

  Shipments

110

per shipment

2

220

  Product sustaining

775

per product

2

1550

  Total overhead cost

2880

Activity Cost Pool

K425

M68

  Supporting direct labor

9250

500

  Machine processing

12000

200

  Machine setups

385

70

  Production orders

1870

340

  Shipments

2420

220

  Product sustaining

1550

1550

  Total overhead cost

27475

2880