EXERCISE 7-15 Comprehensive Activity Based Costing Exercise L07-2. L07-3.407-4, L07-5 Advanced Products Corporation has supplied the following data from its activity-based costing system: Overhead Costs Wages and salaries Other overhead costs Tatal overhead costs $300.000 100.000 $400.000 Activity Cost Pool Supporting direct labor Order processing Customer support Other Activity Measure Number of direct labor hours Number of customer orders Number of customers This is an organization sustaining activity Total Activity for the Year 20.000 DLHs 400 orders 200 customers Not applicable Distribution of Resource Consumption Across Activities Supporting Order Customer Direct Labor Processing Support Other Total Wages and salaries 40% 30% 20% 10% 100% Other overhead costs 30% 10% 20% 40% 100% During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Dala concerning that order follow: Data concerning the Shenzhen Enterprises Order Units ordered 10 units Direct labor hours 2 DLHs per unit Selling price $300 per unit Direct materials $180 per unit Direct labor $50 per unit