\begin{tabular}{|c|c|c|c|c|c|} \hline 41 Requirement 2 & & & & & \\ \hline 42 Traditional Costing & & & & & \\ \hline 43 & Stick Umbrella & & Collapsible Umbrella & & Total \\ \hline Revenues & $ & $ & & $ & \\ \hline 5 Direct Materials & $ & $ & & $ & \\ \hline Direct Labor & $ & $ & & $ & \\ \hline Variable Overhead & $ & $ & & $ & \\ \hline Variable Selling Costs & $ & $ & & $ & \\ \hline Allocated Fixed Overhead & $ & $ & & $ & \\ \hline Total Costs & $ & $ & & $ & \\ \hline Operating Income & $ & $ & & $ & \\ \hline Operating Income \% & & 6 & & & \\ \hline Per Unit Operating Income & $ & $ & & & \\ \hline \end{tabular} \begin{tabular}{|r|lr|r|} \hline 2 & & \multicolumn{1}{|c}{ Collapsible } \\ \hline 3 & Units Sold & 60,000 & 3,000 \\ 4 & Selling Price & $12.50 & $14.00 \\ 5 & Direct Material Cost Per Unit & $3.00 & $3.10 \\ 6 & Direct Labor Cost Per Hour & $7.50 & $8.00 \\ 7 & Variable MO & $0.40 & $0.40 \\ 8 & Variable Selling Costs & $1.10 & $1.10 \\ 9 & Labor Hours Per Unit & 0.2 & 0.2 \\ \hline 10 & Sales Orders & 120 & 1 \\ 11 & Purchase Orders & 50 & 3 \\ 12 & Production Runs & 45 & 6 \\ 13 & Material Moves & 86 & 10 \\ \hline 4 & Machine Setups & 130 & 6 \\ \hline 5 & Machine Hours & 525 & 32 \\ 6 & Inspections & 200 & 10 \\ \hline & Shipments & 60 & 3 \end{tabular} 19 Activity Information from Instructions \begin{tabular}{|c|c|c|} \hline Activity & Activity Cost & Activity Cost Driver \\ \hline Order Processing & $35,000 & Number of Sales Orders \\ \hline Purchasing & $36,000 & Number of Purchase Orders \\ \hline Material Handing & $28,000 & Material Moves \\ \hline Machine Setup & $14,000 & Machine Setups \\ \hline Production & $99,000 & Production Runs \\ \hline Assembly & $80,000 & Machine Hours \\ \hline Inspecting & $11,000 & Number of Inspections \\ \hline Shipping & $7,500 & Number of Shipments \\ \hline \end{tabular} 30 Requirement 1 31 Activity 32 Order Processing 33 Purchasing 34 Material Handing 5 Machine Setup 6 Production Assembly 8 Inspecting Shipping Quantity of Cost Allocation Overhead Allocation Total Costs Base Rate x$ x$ x$ x$ x$ x$ x$ x$ 6 Requirement 4 Costs per Unit Traditional ABC Difference Stick Umbrella Collapsible Umbrella $ $ $ $ $ \begin{tabular}{|c|c|c|c|c|c|} \hline 41 Requirement 2 & & & & & \\ \hline 42 Traditional Costing & & & & & \\ \hline 43 & Stick Umbrella & & Collapsible Umbrella & & Total \\ \hline Revenues & $ & $ & & $ & \\ \hline 5 Direct Materials & $ & $ & & $ & \\ \hline Direct Labor & $ & $ & & $ & \\ \hline Variable Overhead & $ & $ & & $ & \\ \hline Variable Selling Costs & $ & $ & & $ & \\ \hline Allocated Fixed Overhead & $ & $ & & $ & \\ \hline Total Costs & $ & $ & & $ & \\ \hline Operating Income & $ & $ & & $ & \\ \hline Operating Income \% & & 6 & & & \\ \hline Per Unit Operating Income & $ & $ & & & \\ \hline \end{tabular} \begin{tabular}{|r|lr|r|} \hline 2 & & \multicolumn{1}{|c}{ Collapsible } \\ \hline 3 & Units Sold & 60,000 & 3,000 \\ 4 & Selling Price & $12.50 & $14.00 \\ 5 & Direct Material Cost Per Unit & $3.00 & $3.10 \\ 6 & Direct Labor Cost Per Hour & $7.50 & $8.00 \\ 7 & Variable MO & $0.40 & $0.40 \\ 8 & Variable Selling Costs & $1.10 & $1.10 \\ 9 & Labor Hours Per Unit & 0.2 & 0.2 \\ \hline 10 & Sales Orders & 120 & 1 \\ 11 & Purchase Orders & 50 & 3 \\ 12 & Production Runs & 45 & 6 \\ 13 & Material Moves & 86 & 10 \\ \hline 4 & Machine Setups & 130 & 6 \\ \hline 5 & Machine Hours & 525 & 32 \\ 6 & Inspections & 200 & 10 \\ \hline & Shipments & 60 & 3 \end{tabular} 19 Activity Information from Instructions \begin{tabular}{|c|c|c|} \hline Activity & Activity Cost & Activity Cost Driver \\ \hline Order Processing & $35,000 & Number of Sales Orders \\ \hline Purchasing & $36,000 & Number of Purchase Orders \\ \hline Material Handing & $28,000 & Material Moves \\ \hline Machine Setup & $14,000 & Machine Setups \\ \hline Production & $99,000 & Production Runs \\ \hline Assembly & $80,000 & Machine Hours \\ \hline Inspecting & $11,000 & Number of Inspections \\ \hline Shipping & $7,500 & Number of Shipments \\ \hline \end{tabular} 30 Requirement 1 31 Activity 32 Order Processing 33 Purchasing 34 Material Handing 5 Machine Setup 6 Production Assembly 8 Inspecting Shipping Quantity of Cost Allocation Overhead Allocation Total Costs Base Rate x$ x$ x$ x$ x$ x$ x$ x$ 6 Requirement 4 Costs per Unit Traditional ABC Difference Stick Umbrella Collapsible Umbrella $ $ $ $ $