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12. North Company has two products: X and Y. The company uses activity-based cos

ID: 2566257 • Letter: 1

Question

12. North Company has two products: X and Y. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools:

Activity                              Estimated                                                                      Expected Activity                                     

Cost Pool                           Overhead Cost                                  Product X                     Product Y                       Total

Firing                                  $ 29,200                                                             1,000                             500                         1,500

Running                             $ 40,000                                                                 200                             800                         1,000

Setting                               $180,000                                                                600                         5,400                         6,000

The annual production and sales level of Product X is 9,094 units. The annual production and sales level of Product Y is 15,826. What is the activity rate under the activity-based costing system for Setting? (rounded to $00.00)

Explanation / Answer

Solution :- Calculation of Activity rate for Setting :-

Activity rate = Estimated overhead amount / Total expected activity.

= 180000 / (600 + 5400)

= 180000 / 6000

= $ 30.00

Conclusion :- Activity rate for Setting = $ 30.00