A

B

C

D

E

F

1

Chapter 3: Applying Excel

2

3

Enter a formula into each of the cells marked with a ? below

4

Review Problem: Activity-Based Costing

5

6

Data

7

Deluxe

Tourist

8

Annual sales in units

2,000

10,000

9

Direct materials per unit

$25

$17

10

Direct labor-hours per unit

5

4

11

12

Direct labor rate

$12

per DLH

13

14

Estimated

15

Overhead

Expected Activity

16

Activities and Activity Measures

Cost

Deluxe

Tourist

Total

17

Labor related (direct labor-hours)

$ 80,000

10,000

40,000

50,000

18

Machine setups (setups)

150,000

3,000

2,000

5,000

19

Production orders (orders)

70,000

270

230

500

20

General factory (machine-hours)

250,000

12,000

28,000

40,000

21

$550,000

22

(a)

What is the traditional unit product cost for the Deluxe model after this change?

(c)	What is the ABC unit product cost for the Deluxe model after this change? (Round your intermediate calculations and final answer to 2 decimal places.)