Managerial accounting

3-54 Identifying Relevant Data eComp.com manufactures personal digital assistants (PDAs). Because these very small computers compete with laptops that have more functions and flexibility, understanding and using cost behavior is very critical to eComp.com's profitability. eComp.com's controller, Kelly Hudson, has kept meticulous files on various cost categories and possible cost drivers for most of the important functions and activities of eComp.com. Because most of the manufacturing at eComp.com is automated, labor cost is reltively fixed. Other support costs comprise most of eComp.com's costs. Partial data that Hudson has collected over the past 25 weeks on one of these support costs, logistics operations (materials purchasing, receiving, warehousing, and shipping), follow: 3-54 Identifying Relevant Data eComp.com manufactures personal digital assistants (PDAs). Because these very small computers compete with laptops that have more functions and flexibility, understanding and using cost behavior is very critical to eComp.com's profitability. eComp.com's controller, Kelly Hudson, has kept meticulous files on various cost categories and possible cost drivers for most of the important functions and activities of eComp.com. Because most of the manufacturing at eComp.com is automated, labor cost is reltively fixed. Other support costs comprise most of eComp.com's costs. Partial data that Hudson has collected over the past 25 weeks on one of these support costs, logistics operations (materials purchasing, receiving, warehousing, and shipping), follow