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iew History Bookmarks Window Help nal 15 Homework Saved Help Save & Exit Check m

ID: 2436188 • Letter: I

Question

iew History Bookmarks Window Help nal 15 Homework Saved Help Save & Exit Check m Hickory Company manufactures two products-15,000 units of Product Y and 7000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hour ABC) system that allocates all $664.200 of its manufacturing overhead to four cost poo information is available for the company as a whole and for Products Y and Z: s. It is considering implementing an activity-based costing Estinated Expected Activity Cost Machining Hachine setups Product design General factory Activity Me Machine-hours Number of setups Nunber of products 85,000 Direct labor-hours 251,000 13,200 DLHs Activi 221, 100 11,000 MHs 107,100 210 setupa 2 prodocts 7,1003,900 150 Machine-hours Nunber of setups Number of products Direct labor-hours ,100 5,100 15. Using the ABC system, what percentoge of the General Factory cost is assigned to Product Y and Product Z? (Round your "Percentage" answers to 2 decimal place.) General factory cost Prev 15 of 15 Next

Explanation / Answer

Cost Drivers Rate

Activity

Cost Drivers

Total Activity Amount (A)

Level of Activity (B)

Activity Rate (C=A/B)

Machining

Machine Hours

$ 221,100.00

11000.00

$          20.10

Per Machine Hour

Machine Setups

Number of Setups

$ 107,100.00

210.00

$       510.00

Per setup

Product design

Number of Products

$    85,000.00

2.00

$ 42,500.00

Per product

General factory

Direct labor Hours

$ 251,000.00

13200.00

$          19.02

Per Direct Labor Hour

$ 664,200.00

Working 1 (Product Y) Overhead per unit

Product Y

Activity rate(A)

Activity Driver Incurred (B)

Overhead Assigned (C=A*B)

Machining

$          20.10

7100

$   142,710.00

Machine Setups

$        510.00

60

$     30,600.00

Product design

$ 42,500.00

1

$     42,500.00

General factory

$          19.02

8100

$   154,022.73

Total Overheads

$   369,832.73

Production

15000.00

Overhead cost per unit

$             24.66

Working 1 (Product Z) Overhead per unit

Product Z

Activity rate(A)

Activity Driver Incurred (B)

Overhead Assigned (C=A*B)

Machining

$          20.10

3900

$     78,390.00

Machine Setups

$        510.00

150

$     76,500.00

Product design

$ 42,500.00

1

$     42,500.00

General factory

$          19.02

                     5,100

$     96,977.27

Total Overheads

$   294,367.27

Production

7000.00

Overhead cost per unit

$             42.05

Overhead per unit as per ABC system

Product Y

Product Z

Total

Overheads Allocation

$      369,832.73

55.68%

$ 294,367.27

44.32%

$   664,200.00

100%

Final Answer

Product Y

Product Z

General Factory Cost

55.68%

44.32%

Cost Drivers Rate

Activity

Cost Drivers

Total Activity Amount (A)

Level of Activity (B)

Activity Rate (C=A/B)

Machining

Machine Hours

$ 221,100.00

11000.00

$          20.10

Per Machine Hour

Machine Setups

Number of Setups

$ 107,100.00

210.00

$       510.00

Per setup

Product design

Number of Products

$    85,000.00

2.00

$ 42,500.00

Per product

General factory

Direct labor Hours

$ 251,000.00

13200.00

$          19.02

Per Direct Labor Hour

$ 664,200.00