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Company X produces dining chairs and tables. The following budget information is

ID: 2545075 • Letter: C

Question

Company X produces dining chairs and tables. The following budget information is available: TablesTotal Cost Item Dining Chairs Machine Setups Inspections Labor Hours 250 600 TL48,400 250 2,400 420 TL72,000 2430 (a) Compute total machine setups and inspection costs assigned to each product, usingplantwide method if the allocation base is labor hours. (b) Compute total machine setups and inspection costs assigned to each product, using ABC (c) Should Company X use plantwide or ABC method? Why? Explain.

Explanation / Answer

Dear Student Thank you for using Chegg Please find below the answer Statementshowing Computations Paticulars Amount a) Total Labour hours = 2400 + 2430                4,830.00 Total cost=48400 + 72000           120,400.00 Plantwide overhead rate = 120400/4830                      24.93 b) Particulars Amount a Activity Driver No of Activity b Cost per activity c= a/b No of Activity of chairs d Cost Allocated to chairs c*d No of Activity of table e Cost Allocated to table c*e Machine setups             48,400.00 Setups                   850.00                      56.94                   250.00                 14,235.29                        600.00     34,164.71 Inspection             72,000.00 Inspection                   670.00                   107.46                   250.00                 26,865.67                        420.00     45,134.33 Total Overhead           120,400.00                 41,100.97     79,299.03 c) Company should use ABC. Activity based costing forces the manager to investigate fixed costs very closely. It therefore helps management to identify areas of inefficiency as well as recognize costs which we could have been conceived fixed but, which are in fact, variable or semi-variable to specific products.

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