Chapter 3: Applying Excel
2
3	Enter a formula into each of the cells marked with a ? below
4	Review Problem: Activity-Based Costing
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6	Data
7		Deluxe	Tourist
8	Annual sales in units	1,000	9,000
9	Direct materials per unit	$33	$33
10	Direct labor-hours per unit	1	1
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12	Direct labor rate	$17	per DLH
13
14		Estimated
15		Overhead	Expected Activity
16	Activities and Activity Measures	Cost	Deluxe	Tourist	Total
17	Labor related (direct labor-hours)	$ 35,000	1,000	9,000	10,000
18	Machine setups (setups)	120,000	40	60	100
19	Production orders (orders)	70,000	35	15	50
20	General factory (machine-hours)	150,000	10,000	10,000	20,000
21		$ 375,000

(a)	What is the traditional unit product cost for the Deluxe model now? (Round your intermediate calculations and final answer to 2 decimal places.)

(b)	What is the traditional unit product cost for the Tourist model? (Round your intermediate calculations and final answer to 2 decimal places.)

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

(d)	What is the ABC unit product cost for the Tourist model? (Round your intermediate calculations and final answer to 2 decimal places.)