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Wallace Publishing identified the following overhead activities, their respectiv

ID: 2462992 • Letter: W

Question

Wallace Publishing identified the following overhead activities, their respective costs, and their cost drivers to produce the three types of textbooks the company publishes.

     Deluxe textbooks are made with the finest-quality paper, six-color printing, and many photographs. Moderate texts are made with three colors and a few photographs spread throughout each chapter. Economy books are printed in black and white and include pictures only in chapter openings.

Wallace currently allocates all overhead costs based on machine hours. The company produced the following number of books during the prior year.

Determine the overhead cost per book for each book type. (Round your answers to 2 decimal places.)

DELUX MODERATE ECONOMY

COST PER BOOK

Determine the overhead cost per book, assuming that the volume-based allocation system described in Requirement a is replaced with an activity-based costing system. (Round your answers to 2 decimal places.)

DELUX MODERATE ECONOMY

COST PER BOOK

Type of Textbook   Activity (Cost) Cost Driver Deluxe Moderate Economy   Machine maintenance ($180,000)   Number of machine hours 300 900 1,200   Setups ($315,000)   Number of setups 30 15 5   Packing ($81,000)   Number of cartons 10 30 50   Photo development ($252,000)   Number of pictures 4,000 2,000 1,000

Explanation / Answer

Answer:a Predetermined overhead rate=Total overhead cost/Total machine hours

=828000/2400 hours=$345/Machine hours

Answer:b

Particulars Deluxe Moderate economy Overhead 103500 310500 414000 Number of books 50000 150000 200000 Overhead cost per book 2.07 2.07 2.07