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Page 6 of Problem 1) worth 30% m, and How, PC, an accounting firm, is analyzing

ID: 2597993 • Letter: P

Question

Page 6 of Problem 1) worth 30% m, and How, PC, an accounting firm, is analyzing the firm's profitability for the previous year. During the previous year, the firm provided Western Union, the firm's only client, numerous routine accounting services. The firm charged Western Union a monthly retainer fee of S10,000 for these services. The following information represents the fi rm's Budgeted (Projected) Expenses: Services S 500,000 900,000 Bookkeeping Payroll Auditing Total $2,000,000 Overhead: Secretarial Salaries Depreciation of Office Equipment Fringe Benefits Lease Expense Utilities Telecommunications 900,000 300,000 400,000 200,000 300,000 250,000 150,000 S2,500,000 ies Total The following information represents the actual time spent by each professional to provide the firm's services: Partners perform audits Associates prepare payroll 23 hours $100 42 hours@ 60 72 hours 2 Clerks The firm used an activity-based costing system to develop the following cost pools Secretarial Support ringe Benefits prepare accounting records ast Secretarial Salaries fessional Labor Dollars ringe Benefits Professional Labor Dollars epreciation, Lease, Utilities relecommunications, and Supplies Office Support (a) Compute the budgeted rate per unit of cost driver for each cost pool. (b) Using activity-based costing, compute the cost of the firm's work this year (e) Compute the profit that Dewey, Cheatum, and How had on the firm's work this year.

Explanation / Answer

DETAILS

COST

$

BASIS

OF ALON

SEC SUPPT

FRINGE BENEFITS

OFFICE

SUPP

SECY SUPP

900000

LABOUR DOLLARS

$900,000/$2000,000= $.45

F BENE

400000

LABOUR DOLLARS

$400,000/$2000,000=

$0.2

OFF SUPP

1200000

LABOUR HOURS

1200,000/46,000=

$26.087

COST

HOURS

AUDITS

$

600,000

/$100

6000

PAYROLL

900,000

/$60

15000

ACC RECORDS

500,000

/$20

25000

$2,000,000

46000

AUDITS

PAYROLL

ACC RECORDS

TOTAL

$

REVENUE

600,000

900,000

500,000

2,000,000

COSTS

SEC SUPPORT

-225,000

-405,000

-270,000

900,000

FRINGE BENEFITS

-120,000

-180,000

-100,000

400,000

OFFICE SUPPORT

-156,522

-391304

-652174

1,200000

PROFIT

+98,478

-76,304

-522,174

-500,000

DETAILS

COST

$

BASIS

OF ALON

SEC SUPPT

FRINGE BENEFITS

OFFICE

SUPP

SECY SUPP

900000

LABOUR DOLLARS

$900,000/$2000,000= $.45

F BENE

400000

LABOUR DOLLARS

$400,000/$2000,000=

$0.2

OFF SUPP

1200000

LABOUR HOURS

1200,000/46,000=

$26.087