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X Company makes two products, A and B, and uses an activity-based costing overhe

ID: 2424461 • Letter: X

Question

X Company makes two products, A and B, and uses an activity-based costing overhead allocation system, with three cost pools and three cost drivers. Budgeted costs and driver information for 2015 were as follows:


What was the allocation to Product A? [round overhead rates to the nearest cent].

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Cost Pool 1 Cost Pool 2 Cost Pool 3 Budgeted costs $108,000     $54,000     $25,000     Cost Drivers   Product A 77,200     60,500     68,800       Product B 76,100     52,400     52,800    

Explanation / Answer

Answer :

Allocation of overheads Product Cost Pool 1 Cost Pool 2 Cost Pool 3 Total A 54387.48 28937.11 14144.74 97469.33 B 53612.52 25062.89 10855.26 89530.67 Total 108000.00 54000.00 25000.00 187000 Cost allocation of cost pool 1 Total of cost driver 153300 Cost for A 54387.48 Cost for B 53612.52 Cost allocation of cost pool 2 Total of cost driver 112900 Cost for A 28937.11 Cost for B 25062.89 Cost allocation of cost pool 3 Total of cost driver 121600 Cost for A 14144.74 Cost for B 10855.26