Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on...
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Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done Cooper Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data.) A (Click the icon to view additional information.) Read the requirement. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH Budgeted units Budgeted hours per unit 3,960,000 660,000 6 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Actual units Budgeted hrs per unit Total MOH rate Total MOH costs allocated 67,000 0.85 341,700 For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Variable MOH 2$ 220.000 $ 158,500 $ 201,000 $ 201,000 Next complete the table for fixed MOH, Same budgeted lump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead Fixed MOH 130,000 $ 115,500 $ 115,500 $ 140,700 Now calculate the remaining listed amounts for Cooper Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is $ 61,500 U 3. The fixed manufacturing overhead spending variance is 14,500 4. The variable manufacturing overhead efficiency variance is 42,500 F 5. The production-volume variance is i More Info Cooper Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,960,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $350,000. Print Done Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH МОН Budget Total Output Input Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $ 1,188,000 S 1.80 S 0.30 S 99,000 S 99,000 Supplies 792,000 1.20 0.20 66,000 121,000 Fixed MOH Supervision 514,800 0.78 0.13 42,900 41,000 Utilities 475,200 0.72 0.12 39,600 56,000 396,000 0.60 0.10 33,000 33,000 Depreciation $ 3,366,000 $ 5.10 S 0.85 $ 280,500 S 350,000 Total Print Done
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Answer Solution 1 Computation of total manufacturing overhead Cost allocated 1 Computation of budget... View the full answer
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Cost Accounting A Managerial Emphasis
ISBN: 978-0133428704
15th edition
Authors: Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan
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