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Klumper Corporation is a diversified manufacturer of industrial goods. The compa

ID: 2574167 • Letter: K

Question

Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates:

                                                                                                            Activity cost pool                                       Activity rates

                                                                    Supporting direct-labor      $6.00 per direct-labor hour

machine processing    $4.00 per machine-hour

Machine setups    $5.00 per setup

Production orders    $90.00 per order

Shipments $14.00 per shipment

Production sustaining    $840 per product                                                                                                                        

Activity data have been supplied for the following two products:

                                                                                                                                                                                  Total Expected Activity

                                                                                                                                                                                  K425                      M67

                            Number of units produced per year                                                                                                       200                       2,000

                           Direct Labor-hours                                                                                                                                  80                          500

                           Machine - hours                                                                                                                                    100                       1,500

                           Machine setups                                                                                                                                         1                             4

                         Production orders                                                                                                                                          1                            4

                         Shipments                                                                                                                                                     1                          10

                        Production sustaining                                                                                                                                       1                            1

Required: Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system.

Explanation / Answer

K425 M67 Supporting direct labor 480 3000 Machine processing 400 6000 Machine setups 5 20 Production orders 90 360 Shipments 14 140 Product sustaining 840 840 Total overhead cost 1829 10360