A cut Copy - Format Painter Clipboard 10 AA EE a. A BIU Wrap Text Merge & Center - E Accounting $ - %, 85 Alignment Number B27 - B DE F 1 Chapter 7: Applying Excel 3 Data 4 Manufacturing overhead 5 Selling and administrative overhead 6 $500,000 $300,000 Assembling Processing Units Orders 50% 35% 10% 45% 1.000 units orders 8 Manufacturing overhead 9 Selling and administrative overhead 10 Total activity 11 Supporting Customers 5% 25% 100 customers Other 10% 20% 250 12 13 OfficeMart orders: 14 Customers 15 Orders 16 Number of filing cabinets ordered in total 17 Selling price 18 Direct materials 19 Direct labor 1 customer 4 orders 80 units $595 $180 $50 21 Enter a formula into each of the cells marked with a ? below 22 Review Problem: Activity-Based Costing 24 Perform the first stage allocations Assembling Processing Units Orders Supporting Customers Other Total 26 Manufacturing overhead 27 Selling and administrative overhead 28 Total cost 29 30 Compute the activity rates 31 Activity Cost Pools 32 Assembling units 33 Processing orders 34 Supporting customers Total Cost Tofal Activity ? units ? orders ? customers Activity Rate 2 per unit ? per order + 2 per customer ABC Cost 36 Compute the overhead cost attributable to the OfficeMart orders 37 Activity Cost Pools Activity Rate Activity 38 Assembling units 2 per unit ? units 39 Processing orders ? per order 7 orders 40 Supporting customers 2 per customer ? customer 41 42 Determine the customer margin for the Office Marf orders under Activity-Based Costing 43 Sales Chapter 7 Form Arial 10 AA == = X Cut L Copy Format Painter Clipboard . Wrap Text . . lili E Merge & Center Alignment Accounting $ -% te Font Number B27 BBC DI Assembling Processing Supporting Units Orders Customers Other 25 Total 2 2 72 26 Manufacturing overhead 27 Selling and administrative overhead 28 Total cost 29 30 Compute the activity rates 31 Activity Cost Pools 32 Assembling units 33 Processing orders 34 Supporting customers Total Cost Total Activity ? units 7 orders ? customers Activity Rate ? per unit ? per order ? per customer ? 35 ABC Cost 36 Compute the overhead cost attributable to the Office Mart orders 37 Activity Cost Pools Activity Rate Activity 38 Assembling units ? per unit ? units 39 Processing orders ? per order 7 orders 40 Supporting customers ? per customer ? customer 41 42 Determine the customer margin for the OfficeMart orders under Activity-Based Costing 43 Sales 44 Costs: 45 Direct materials 46 Direct labor e 47 Unit-related overhead 48 Order-related overhead 49 Customer-related overhead 50 Customer margin 51 52 Determine the product margin for the OfficeMart orders under a traditional cost system 53 Manufacturing overhead 54 Total activity ? units 55 Manufacturing overhead per unit 7 per unit 56 57 Sales 58 Costs: 59 Direct materials 60 Direct labor 61 Manufacturing overhead 62 Traditional costing product margin