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The Pikes Peak Leather Company manufactures leather handbags (H) and moccasins (

ID: 2446283 • Letter: T

Question

The Pikes Peak Leather Company manufactures leather handbags (H) and moccasins (M). The company has been using the factory overhead rate method but has decided to evaluate the activity based costing to allocate factory overhead. The factory overhead estimated per unit together with direct materials and direct labor will help determine selling prices.

Total Budgetted factory overhead cost = $360,000

Calculate the amount of factory overhead to be allocated to each unit using activity based costing. The factory plans to produce 60,000 handbags, and 40,000 moccasins. Round your answers to two decimal places, if necessary.

Handbags: $______Per unit

Moccasin: $______per unit

Products Cutting Direct Labor Hours Sewing Direct Labor Hours Set-Ups QC Inspections Purchase Orders Handbags 60,000 60,000 500 200 100 Moccasins 40,000 80,000 300 800 300 Total 100,000 140,000 800 1,000 400 Budget $40,000 $210,000 $80,000 $20,000 $10,000

Explanation / Answer

Products

Products

Cutting Direct Labor Hours Sewing Direct Labor Hours Set-Ups QC Inspections Purchase Orders Handbags              60,000            60,000                  500                  200                  100 Moccasins              40,000            80,000                  300                  800                  300 Total           100,000          140,000                  800              1,000                  400 Budget              40,000          210,000            80,000            20,000            10,000 Rate /Unit of activity                  0.40                 1.50            100.00              20.00              25.00 Allocation of Overhead by ABC Cutting Direct Labor Hours Sewing Direct Labor Hours Set-Ups QC Inspections Purchase Orders Total Units Produced Units of Overhead /unit Handbags              24,000            90,000            50,000              4,000              2,500          170,500      60,000 2.84 Moccasins              16,000          120,000            30,000            16,000              7,500          189,500      40,000 4.74 Allocation of Overhead by ABC Overhead allocated $/Unit Handbags 2.84 Moccasins 4.74
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