QUESTION 1

Describe the changes in cost structure that are likely to have occurred at Fuji Cookies over the last

30 years, and explain their causes.

QUESTION 2

Assign the costs to the activity centres using the resource driver consumption patterns shown in

Table 1 and Table 2. Explain how Keiko would have identified the cost categories, and give one

example of the costs likely to be included in each category.

QUESTION 3

With reference to information provided in Table 3 and Table 4, compute the cost of each activity

performed in the mixing centre. How would the information necessary to identify the activities and

their resource driver consumption are collected? Explain.