(a) Determine the average daily usage of each activity. (Round answers to 2 decimal places, e.g....

 

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(a) Determine the average daily usage of each activity. (Round answers to 2 decimal places, e.g. 15.25.) Average daily usage of activities Measuring Mixing Batter Baking Creations is a wholesaler that bakes and decorates special occasion multi-tiered cakes, the majority of which are wedding cakes.. supervisor, Clara Cook, is questioning if using direct labor cost provides an accurate allocation base for overhead assigned to eac cake. Creations uses job costing for each job which usually consists of six to nine cakes. Cakes produced for each job are delivere local retail locations that have ordered the cakes for their respective customers. After meeting with the cost accountant, Clara identified seven activities used in the production of cakes. She has provided estimates of the annual activities along with the actu usage of activities for the jobs completed during the busiest quarter of the year presented here. Annual estimated activity Number of cakes Number of cakes Average direct labor cost per cake Activities, drivers, annual estimated activity, and estimated annual overhead cost Activities 1,531 $452,000 $295.23 Measuring Mixing batter Driver # of pounds of ingredients # of mixer hours Annual Estimated Activity Est. Annual Overhead. 10,074 pounds $9,563 365 mixer hours 24,578 Activities Measuring Mixing batter Baking Mixing icing Decorating Quality control Cleaning Job 407 408 Activity during the second quarter 409 410 74 # of pounds of ingredients # of mixer hours # of oven hours #of cups Driver # of decorating hours # of supervision hours # of labor hours 29.31 30.60 28.20 27.30 Mixing Mixing Measuring Batter Baking Icing 0.96 0.98 1.01 1.00 002 2.65 2.68 2.71 Annual Estimated Activity Est. Annual Overhead 10,074 pounds $9,563 24,578 21,238 13,845 15,456 6,475 2.66 365 mixer hours 986 oven hours 4,599 cups 6,570 decorating hours 219 supervision hours 913 labor hours 10.50 10.70 10.90 11.10 £130. Quality Decorating Control 16.30 16.90 17.50 18.10 can en 0.63 0.61 0.59 0.63 Cleaning 2.35 2.40 2.66 2.33 12,271 Cakes Produced 5 6 4 410 411 412 413 414 415 416 417 418. 419 420 421 422 423 424 425 426 JAR 27.30 1.00 0.97 30.90 0.95 29.20 0.98 27.30 27.15 31.20 26.99 26.54 31.23 30.20 30.30 28.20 28.62 31.20 31.50 29.08 29.39 CANLAR 1.01 1.02 0.99 1.02 0.96 0.97 0.96 0.99 0.98 0.97 1.00 0.95 0.98 ha 2.66 2.77 2.80 2.74 2.81 2.66 2.68 2.79 2.78 2.66 2.67 2.75 2.76 2.74 2.66 2.66 2.68 11.10 11.30 11.50 11.70 11.90 10.55 14.52 12.50 13.90 14.10 10.50 10.80 14.51 10.90 10.92 12.69 11.38 wwww 18.10 20.10 16.25 16.40 20.10 20.15 16.99 17.45 17.65 16.33 20.10 19.65 19.30 19.20 16.97 17.17 18.81 FORS 0.63 0,64 0.56 0.57 0.58 0.61 0.59 0.63 0.61 0.65 0.64 0.55 0.56 0.57 0.58 0.64 0.56 2.33 2.73 2.68 2.58 2.59 2.63 2.72 2.33 2.38 2:45 2.43 2.41 2.49 2.55 2.59 2.15 2.14 6 6 6 4 4 5 4 4 5 5 4 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 29.39 27.22 31.55 29.86 29.11 31.34 29.52 29.28 31.05 31.17 31.84 28.99 29.25 31.21 29.47 29.51 2986 0.98 1.01 1.02 0.99 1.02 0.95 0.98 1.01 1.02 0.99 1.02 0.96 0.97 0.95 0.98 1.01 0.95 2.68 11.38 2.79 2.78 2.66 2.68 2.79 2.78 2.66 11.16 2.79 12.88 266 11.29 12.83 2.67 2.66 12.57 2.68 13.75 12.17 11.18 11.51 14.22 2.78 14.68 2.66 11.75 2.67 12.08 2.75 13,46 14.63 13.19 18.81 19.79 17.31 18.33 19.93 18.17 18.09 18.55 19.11 18.13 18.88 19.53 19.97 17.34 19.19 17,62 17.35 0.56 0.57 0.58 0.61 0.59 0.63 0.59 0.63 0.61 0.65 0.64 0.55 0.57 0.58 0.64 0.56 0.57 2.14 2.19 2.21 2.06 2.27 2.22 2,36 2.49 2.13 2.12 2.37 2.21 2.01 2.09 2,02 2.11 2.44 6 6 7 4 5 4 5 4 6 4 5 5 6 4 4 4 5 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 29.86 31.39 27.98 28.00 31.87 29.75 31.20 30.37 28.43 27.83 0.99 29.69 29.76 28.67 28.54 29.45 30.85 29.34 0.95 29.51 0.98 1.01 1.02 1.02 0.96 0.97 0.96 0.95 0.98 0.95 0.98 1.01 1.02 0.99 1.02 096 2.66 2.68 2.79 2.78 2.66 2.68 2.79 2.67 2.66 2.68 14.63 14.68 11.10 2.78 2.66 11.42 12.33 2.78 14.36 275 11.99 11.07 2.75 13.97 13.21 12.64 14.60 2.79 11.48 13.89 12.11 2.66 11.70 2.67 13.73 1464 17.35 19.70 17.77 18.98 18.68 18.43 18.13 18.08 17.16 19.03 17.33 18.71 19.53 17.86 20.00 17,21 19.00 LUMIN 0.57 0.58 0.61 0.57 0.58 0.61 0.59 0.63 0.59 0.57 0.58 0.64 0.56 0.57 0.58 0.61 0.63 1161 2.44 2.03 2.06 2.08 2.41 2.48 2.49 2.03 2.38 2.17 2.26 2.17 2.35 2.31 2.49 2.46 2.09 233 4 6 4 6 5 5 4 6 4 5 6 6 6 7 5 4 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 28.51 29.14 27.16 0.96 31.51 0.95 27.80 0.98 1.01 27.44 28.53 29.84 29.63 31.58 30.68 30.71 28.84 31.48 28.59 0.96 0.97 28.64 27.25 1.02 0.99 1.02 0.96 0.97 0.95 0.98 1.01 1.02 0.95 0.98 品 2.75 14.63 2.66 13.93 2.68 12.58 11.56 12.24 13.51 2.66 2.68 2.79 2.78 2.66 2.67 2.75 2.76 2.74 2.66 2.68 2.79 2.78 2.66 ave 14.87 14.89 14.54 14.47 11.50 13.97 12.69 14.40 11.36 13.41 11.54 19.26 19.14 17.67 19.80 17.97 17.88 18.50 17.13 17.57 17.53 19.55 18.55 17.53 18.52 17.01 18.06 18.60 4004 0.61 0.59 0.63 0.64 0.56 0.57 0.58 0.61 0.59 0.63 0.63 0.59 0.57 0.58 0.64 0.56 0.57 AFD 2.33 2.37 2.08 2.06 2.07 2.33 2.46 2.29 2.07 2.04 2.39 2.26 2.16 2.30 2.18 2.07 2.04 Gl 6 7 4 4 4 7 6 5 7 5 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 29.10 27.21 29.34 30.02 27.01 28.78 27.74 1.02 27.17 0.96 30.51 0.97 27.03 31.57 29.15 29.46 1.01 27.17 30.07 30.66 31.75 1.02 0.99 0.96 0.95 0.98 1.01 1.02 0.99 0.95 0.98 1.01 1.02 0.99 2.68 2.79 2.78 2.66 2.67 2.75 2.76 2.74 2.66 2.67 2.75 2.66 2.68 11.34 14.43 13.97 14.59 14.77 13.38 12.18 12.77 13.90 12.52 11.70 11.13 14.79 2.79 14.48 2,78 12.86 2.66 2.67 11.65 11.35 Line 19.94 18.14 17.38 19.15 19.68 18.15 19.13 17.98 17.19 18.17 17.98 19.31 19.52 17.95 18.03 17.29 18.29 0.58 0.59 0.63 0.59 0.63 0.61 0.65 0.64 0.55 0.59 0,63 0.59 0.63 0.61 0.65 0.64 0.55 2.47 2.24 2.44 2.36 2.36 2.26 2.10 2.28 2.07 2.33 2.40 2.17 2.31 2.25 2.45 2.26 2.23 5 5 5 7 7 4 7 5 5 7 7 5 6 5 7 7 B 493 494 495 496 497 30.35 27.28 31.44 (a) 28.35 27.71 1.02 0.96 0.97 0.96 0.99 2.75 11.70 2.76 13.07 13.68 11.73 2.74 Average daily usage of activities 2.66 2.72 12.31 19.87 18.81 17.14 There are four parts to this problem. Use Excel to perform the following. Measuring 17.83 17.84 0.61 0.63 0.61 0.59 0.63 2.39 2.23 2.44 Determine the average daily usage of each activity. (Round answers to 2 decimal places, e.g. 15.25.) Mixing Batter 2.06 2.07 6 6 7 6 4 Baking (a) Determine the average daily usage of each activity. (Round answers to 2 decimal places, e.g. 15.25.) Average daily usage of activities Measuring Mixing Batter Baking Creations is a wholesaler that bakes and decorates special occasion multi-tiered cakes, the majority of which are wedding cakes.. supervisor, Clara Cook, is questioning if using direct labor cost provides an accurate allocation base for overhead assigned to eac cake. Creations uses job costing for each job which usually consists of six to nine cakes. Cakes produced for each job are delivere local retail locations that have ordered the cakes for their respective customers. After meeting with the cost accountant, Clara identified seven activities used in the production of cakes. She has provided estimates of the annual activities along with the actu usage of activities for the jobs completed during the busiest quarter of the year presented here. Annual estimated activity Number of cakes Number of cakes Average direct labor cost per cake Activities, drivers, annual estimated activity, and estimated annual overhead cost Activities 1,531 $452,000 $295.23 Measuring Mixing batter Driver # of pounds of ingredients # of mixer hours Annual Estimated Activity Est. Annual Overhead. 10,074 pounds $9,563 365 mixer hours 24,578 Activities Measuring Mixing batter Baking Mixing icing Decorating Quality control Cleaning Job 407 408 Activity during the second quarter 409 410 74 # of pounds of ingredients # of mixer hours # of oven hours #of cups Driver # of decorating hours # of supervision hours # of labor hours 29.31 30.60 28.20 27.30 Mixing Mixing Measuring Batter Baking Icing 0.96 0.98 1.01 1.00 002 2.65 2.68 2.71 Annual Estimated Activity Est. Annual Overhead 10,074 pounds $9,563 24,578 21,238 13,845 15,456 6,475 2.66 365 mixer hours 986 oven hours 4,599 cups 6,570 decorating hours 219 supervision hours 913 labor hours 10.50 10.70 10.90 11.10 £130. Quality Decorating Control 16.30 16.90 17.50 18.10 can en 0.63 0.61 0.59 0.63 Cleaning 2.35 2.40 2.66 2.33 12,271 Cakes Produced 5 6 4 410 411 412 413 414 415 416 417 418. 419 420 421 422 423 424 425 426 JAR 27.30 1.00 0.97 30.90 0.95 29.20 0.98 27.30 27.15 31.20 26.99 26.54 31.23 30.20 30.30 28.20 28.62 31.20 31.50 29.08 29.39 CANLAR 1.01 1.02 0.99 1.02 0.96 0.97 0.96 0.99 0.98 0.97 1.00 0.95 0.98 ha 2.66 2.77 2.80 2.74 2.81 2.66 2.68 2.79 2.78 2.66 2.67 2.75 2.76 2.74 2.66 2.66 2.68 11.10 11.30 11.50 11.70 11.90 10.55 14.52 12.50 13.90 14.10 10.50 10.80 14.51 10.90 10.92 12.69 11.38 wwww 18.10 20.10 16.25 16.40 20.10 20.15 16.99 17.45 17.65 16.33 20.10 19.65 19.30 19.20 16.97 17.17 18.81 FORS 0.63 0,64 0.56 0.57 0.58 0.61 0.59 0.63 0.61 0.65 0.64 0.55 0.56 0.57 0.58 0.64 0.56 2.33 2.73 2.68 2.58 2.59 2.63 2.72 2.33 2.38 2:45 2.43 2.41 2.49 2.55 2.59 2.15 2.14 6 6 6 4 4 5 4 4 5 5 4 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 29.39 27.22 31.55 29.86 29.11 31.34 29.52 29.28 31.05 31.17 31.84 28.99 29.25 31.21 29.47 29.51 2986 0.98 1.01 1.02 0.99 1.02 0.95 0.98 1.01 1.02 0.99 1.02 0.96 0.97 0.95 0.98 1.01 0.95 2.68 11.38 2.79 2.78 2.66 2.68 2.79 2.78 2.66 11.16 2.79 12.88 266 11.29 12.83 2.67 2.66 12.57 2.68 13.75 12.17 11.18 11.51 14.22 2.78 14.68 2.66 11.75 2.67 12.08 2.75 13,46 14.63 13.19 18.81 19.79 17.31 18.33 19.93 18.17 18.09 18.55 19.11 18.13 18.88 19.53 19.97 17.34 19.19 17,62 17.35 0.56 0.57 0.58 0.61 0.59 0.63 0.59 0.63 0.61 0.65 0.64 0.55 0.57 0.58 0.64 0.56 0.57 2.14 2.19 2.21 2.06 2.27 2.22 2,36 2.49 2.13 2.12 2.37 2.21 2.01 2.09 2,02 2.11 2.44 6 6 7 4 5 4 5 4 6 4 5 5 6 4 4 4 5 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 29.86 31.39 27.98 28.00 31.87 29.75 31.20 30.37 28.43 27.83 0.99 29.69 29.76 28.67 28.54 29.45 30.85 29.34 0.95 29.51 0.98 1.01 1.02 1.02 0.96 0.97 0.96 0.95 0.98 0.95 0.98 1.01 1.02 0.99 1.02 096 2.66 2.68 2.79 2.78 2.66 2.68 2.79 2.67 2.66 2.68 14.63 14.68 11.10 2.78 2.66 11.42 12.33 2.78 14.36 275 11.99 11.07 2.75 13.97 13.21 12.64 14.60 2.79 11.48 13.89 12.11 2.66 11.70 2.67 13.73 1464 17.35 19.70 17.77 18.98 18.68 18.43 18.13 18.08 17.16 19.03 17.33 18.71 19.53 17.86 20.00 17,21 19.00 LUMIN 0.57 0.58 0.61 0.57 0.58 0.61 0.59 0.63 0.59 0.57 0.58 0.64 0.56 0.57 0.58 0.61 0.63 1161 2.44 2.03 2.06 2.08 2.41 2.48 2.49 2.03 2.38 2.17 2.26 2.17 2.35 2.31 2.49 2.46 2.09 233 4 6 4 6 5 5 4 6 4 5 6 6 6 7 5 4 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 28.51 29.14 27.16 0.96 31.51 0.95 27.80 0.98 1.01 27.44 28.53 29.84 29.63 31.58 30.68 30.71 28.84 31.48 28.59 0.96 0.97 28.64 27.25 1.02 0.99 1.02 0.96 0.97 0.95 0.98 1.01 1.02 0.95 0.98 品 2.75 14.63 2.66 13.93 2.68 12.58 11.56 12.24 13.51 2.66 2.68 2.79 2.78 2.66 2.67 2.75 2.76 2.74 2.66 2.68 2.79 2.78 2.66 ave 14.87 14.89 14.54 14.47 11.50 13.97 12.69 14.40 11.36 13.41 11.54 19.26 19.14 17.67 19.80 17.97 17.88 18.50 17.13 17.57 17.53 19.55 18.55 17.53 18.52 17.01 18.06 18.60 4004 0.61 0.59 0.63 0.64 0.56 0.57 0.58 0.61 0.59 0.63 0.63 0.59 0.57 0.58 0.64 0.56 0.57 AFD 2.33 2.37 2.08 2.06 2.07 2.33 2.46 2.29 2.07 2.04 2.39 2.26 2.16 2.30 2.18 2.07 2.04 Gl 6 7 4 4 4 7 6 5 7 5 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 29.10 27.21 29.34 30.02 27.01 28.78 27.74 1.02 27.17 0.96 30.51 0.97 27.03 31.57 29.15 29.46 1.01 27.17 30.07 30.66 31.75 1.02 0.99 0.96 0.95 0.98 1.01 1.02 0.99 0.95 0.98 1.01 1.02 0.99 2.68 2.79 2.78 2.66 2.67 2.75 2.76 2.74 2.66 2.67 2.75 2.66 2.68 11.34 14.43 13.97 14.59 14.77 13.38 12.18 12.77 13.90 12.52 11.70 11.13 14.79 2.79 14.48 2,78 12.86 2.66 2.67 11.65 11.35 Line 19.94 18.14 17.38 19.15 19.68 18.15 19.13 17.98 17.19 18.17 17.98 19.31 19.52 17.95 18.03 17.29 18.29 0.58 0.59 0.63 0.59 0.63 0.61 0.65 0.64 0.55 0.59 0,63 0.59 0.63 0.61 0.65 0.64 0.55 2.47 2.24 2.44 2.36 2.36 2.26 2.10 2.28 2.07 2.33 2.40 2.17 2.31 2.25 2.45 2.26 2.23 5 5 5 7 7 4 7 5 5 7 7 5 6 5 7 7 B 493 494 495 496 497 30.35 27.28 31.44 (a) 28.35 27.71 1.02 0.96 0.97 0.96 0.99 2.75 11.70 2.76 13.07 13.68 11.73 2.74 Average daily usage of activities 2.66 2.72 12.31 19.87 18.81 17.14 There are four parts to this problem. Use Excel to perform the following. Measuring 17.83 17.84 0.61 0.63 0.61 0.59 0.63 2.39 2.23 2.44 Determine the average daily usage of each activity. (Round answers to 2 decimal places, e.g. 15.25.) Mixing Batter 2.06 2.07 6 6 7 6 4 Baking

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