Deck 18: Abc Action Analysis
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
فتح الحزمة
قم بالتسجيل لفتح البطاقات في هذه المجموعة!
Unlock Deck
Unlock Deck
1/16
العب
ملء الشاشة (f)
Deck 18: Abc Action Analysis
1
(Appendix 6A)If a cost object such as a product or customer has a positive red margin,then:
A)its green margin will be positive.
B)its green margin may be positive,negative,or zero.
C)its green margin will be negative.
D)its green margin will be zero.
A)its green margin will be positive.
B)its green margin may be positive,negative,or zero.
C)its green margin will be negative.
D)its green margin will be zero.
A
2
(Appendix 6A)Ingersol Draperies makes custom draperies for homes and businesses.The company uses an activity-based costing system for its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity cost pools.
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
The amount of activity for the year is as follows:
Required:
a.Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:
b.Compute the activity rates (i.e. ,cost per unit of activity)for the Making Drapes and Job Support activity cost pools by filling in the table below:
c.Prepare an action analysis report in good form of a job that involves making 71 yards of drapes and has direct materials and direct labor cost of $2,510.The sales revenue from this job is $4,400.
For purposes of this action analysis report,direct materials and direct labor should be classified as a Green cost;production overhead as a Red cost;and office expense as a Yellow cost.


The amount of activity for the year is as follows:

a.Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:


For purposes of this action analysis report,direct materials and direct labor should be classified as a Green cost;production overhead as a Red cost;and office expense as a Yellow cost.
a.First-stage allocation
b.Activity rates (costs divided by activity)
c.Overhead cost of the job.





3
(Appendix 6A)Grogam Catering uses activity-based costing for its overhead costs.The company has provided the following data concerning the activity rates in its activity-based costing system:
The number of meals served is the measure of activity for the Preparing Meals activity cost pool.The number of functions catered is used as the activity measure for the Arranging Functions activity cost pool. Management would like to know whether the company made any money on a recent function at which 100 meals were served.The company catered the function for a fixed price of $21 per meal.The cost of the raw ingredients for the meals was $8.25 per meal.This cost is in addition to the costs of wages,supplies,and other expenses detailed above.
For the purposes of preparing action analyses,management has assigned ease of adjustment codes to the costs as follows: wages are classified as a Yellow cost;supplies and raw ingredients as a Green cost;and other expenses as a Red cost.
Suppose an action analysis report is prepared for the function mentioned above.What would be the "red margin" in the action analysis report? (Round to the nearest whole dollar. )
A)$690
B)$440
C)$390
D)$540

For the purposes of preparing action analyses,management has assigned ease of adjustment codes to the costs as follows: wages are classified as a Yellow cost;supplies and raw ingredients as a Green cost;and other expenses as a Red cost.
Suppose an action analysis report is prepared for the function mentioned above.What would be the "red margin" in the action analysis report? (Round to the nearest whole dollar. )
A)$690
B)$440
C)$390
D)$540
D
4
(Appendix 6A)If a cost object such as a product or customer has a negative green margin,then:
A)its yellow margin will be positive.
B)its yellow margin may be either positive or negative.
C)its yellow margin will be negative.
D)its yellow margin will be zero.
A)its yellow margin will be positive.
B)its yellow margin may be either positive or negative.
C)its yellow margin will be negative.
D)its yellow margin will be zero.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
5
(Appendix 6A)An action analysis report reconciles activity-based costing product costs with traditional product costs based on direct labor.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
6
(Appendix 6A)Grogam Catering uses activity-based costing for its overhead costs.The company has provided the following data concerning the activity rates in its activity-based costing system:
The number of meals served is the measure of activity for the Preparing Meals activity cost pool.The number of functions catered is used as the activity measure for the Arranging Functions activity cost pool. Management would like to know whether the company made any money on a recent function at which 100 meals were served.The company catered the function for a fixed price of $21 per meal.The cost of the raw ingredients for the meals was $8.25 per meal.This cost is in addition to the costs of wages,supplies,and other expenses detailed above.
For the purposes of preparing action analyses,management has assigned ease of adjustment codes to the costs as follows: wages are classified as a Yellow cost;supplies and raw ingredients as a Green cost;and other expenses as a Red cost.
Suppose an action analysis report is prepared for the function mentioned above.What would be the "yellow margin" in the action analysis report? (Round to the nearest whole dollar. )
A)$635
B)$815
C)$710
D)$760

For the purposes of preparing action analyses,management has assigned ease of adjustment codes to the costs as follows: wages are classified as a Yellow cost;supplies and raw ingredients as a Green cost;and other expenses as a Red cost.
Suppose an action analysis report is prepared for the function mentioned above.What would be the "yellow margin" in the action analysis report? (Round to the nearest whole dollar. )
A)$635
B)$815
C)$710
D)$760
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
7
(Appendix 6A)Goel Company,a wholesale distributor,uses activity-based costing for its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity based costing system:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
The amount of activity for the year is as follows:
Required:
Compute the activity rates (i.e. ,cost per unit of activity)for the Filling Orders and Product Support activity cost pools:


The amount of activity for the year is as follows:

Compute the activity rates (i.e. ,cost per unit of activity)for the Filling Orders and Product Support activity cost pools:
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
8
(Appendix 6A)Escau Corporation is a wholesale distributor that uses activity-based costing for all of its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity based costing system:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The activity measures for the activity cost pools for the year are as follows:
What would be the total overhead cost per order according to the activity based costing system? In other words,what would be the overall activity rate for the filling orders activity cost pool? (Round to the nearest whole cent. )
A)$56.00
B)$48.00
C)$49.67
D)$52.00



A)$56.00
B)$48.00
C)$49.67
D)$52.00
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
9
(Appendix 6A)Hasty Hardwood Floors installs oak and other hardwood floors in homes and businesses.The company uses an activity-based costing system for its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity based costing system:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
The amount of activity for the year is as follows:
A "square" is a measure of area that is roughly equivalent to 1,000 square feet.
Required:
a.Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:
b.Compute the activity rates (i.e. ,cost per unit of activity)for the Installing Floors and Job Support activity cost pools by filling in the table below:
c.Compute the overhead cost,according to the activity-based costing system,of a job that involves installing 3.4 squares.


The amount of activity for the year is as follows:

Required:
a.Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:


فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
10
(Appendix 6A)If a cost object such as a product or customer has a negative red margin,then:
A)its green margin will be positive.
B)its green margin may be positive,negative,or zero.
C)its green margin will be negative.
D)its green margin will be zero.
A)its green margin will be positive.
B)its green margin may be positive,negative,or zero.
C)its green margin will be negative.
D)its green margin will be zero.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
11
(Appendix 6A)Escau Corporation is a wholesale distributor that uses activity-based costing for all of its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity based costing system:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The activity measures for the activity cost pools for the year are as follows:
To the nearest whole dollar,how much wages and salaries cost would be allocated to a customer who made 8 orders in a year?
A)$14,784
B)$11,704
C)$7,392
D)$9,548



A)$14,784
B)$11,704
C)$7,392
D)$9,548
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
12
(Appendix 6A)Jackson Painting paints the interiors and exteriors of homes and commercial buildings.The company uses an activity-based costing system for its overhead costs.The company has provided the following data concerning its activity-based costing system.
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
The company has already finished the first stage of the allocation process in which costs were allocated to the activity cost centers.The results are listed below:
Required:
a.Compute the activity rates (i.e. ,cost per unit of activity)for the Painting and Job Support activity cost pools.Round off all calculations to the nearest whole cent.
b.Prepare an action analysis report in good form of a job that involves painting 63 square meters and has direct materials and direct labor cost of $2,070.The sales revenue from this job is $2,500.
For purposes of this action analysis report,direct materials and direct labor should be classified as a Green cost;production overhead as a Red cost;and office expense as a Yellow cost.

The company has already finished the first stage of the allocation process in which costs were allocated to the activity cost centers.The results are listed below:

a.Compute the activity rates (i.e. ,cost per unit of activity)for the Painting and Job Support activity cost pools.Round off all calculations to the nearest whole cent.
b.Prepare an action analysis report in good form of a job that involves painting 63 square meters and has direct materials and direct labor cost of $2,070.The sales revenue from this job is $2,500.
For purposes of this action analysis report,direct materials and direct labor should be classified as a Green cost;production overhead as a Red cost;and office expense as a Yellow cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
13
(Appendix 6A)If a cost object such as a product or customer has a negative yellow margin,then:
A)its red margin will be positive.
B)its red margin may be either positive or negative.
C)its red margin will be negative.
D)its red margin will be zero.
A)its red margin will be positive.
B)its red margin may be either positive or negative.
C)its red margin will be negative.
D)its red margin will be zero.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
14
(Appendix 6A)Phoenix Company makes custom covers for air conditioning units for homes and businesses.The company uses an activity-based costing system for its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity cost pools:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
The amount of activity for the year is as follows:
Required:
a.Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:
b.Compute the activity rates (i.e. ,cost per unit of activity)for the Making Awnings and Job Support activity cost pools by filling in the table below:
c.Prepare an action analysis report in good form of a job that involves making 50 yards of covers and has direct materials and direct labor cost of $1,500.The sales revenue from this job is $2,500.
For purposes of this action analysis report,direct materials and direct labor should be classified as a Green cost;production overhead as a Red cost;and office expense as a Yellow cost.


The amount of activity for the year is as follows:

a.Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:


For purposes of this action analysis report,direct materials and direct labor should be classified as a Green cost;production overhead as a Red cost;and office expense as a Yellow cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
15
(Appendix 6A)Grogam Catering uses activity-based costing for its overhead costs.The company has provided the following data concerning the activity rates in its activity-based costing system:
The number of meals served is the measure of activity for the Preparing Meals activity cost pool.The number of functions catered is used as the activity measure for the Arranging Functions activity cost pool. Management would like to know whether the company made any money on a recent function at which 100 meals were served.The company catered the function for a fixed price of $21 per meal.The cost of the raw ingredients for the meals was $8.25 per meal.This cost is in addition to the costs of wages,supplies,and other expenses detailed above.
For the purposes of preparing action analyses,management has assigned ease of adjustment codes to the costs as follows: wages are classified as a Yellow cost;supplies and raw ingredients as a Green cost;and other expenses as a Red cost.
According to the activity-based costing system,what was the total cost (including the costs of raw ingredients)of the function mentioned above? (Round to the nearest whole dollar. )
A)$1,560
B)$1,760
C)$1,060
D)$910

For the purposes of preparing action analyses,management has assigned ease of adjustment codes to the costs as follows: wages are classified as a Yellow cost;supplies and raw ingredients as a Green cost;and other expenses as a Red cost.
According to the activity-based costing system,what was the total cost (including the costs of raw ingredients)of the function mentioned above? (Round to the nearest whole dollar. )
A)$1,560
B)$1,760
C)$1,060
D)$910
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck
16
(Appendix 6A)Escau Corporation is a wholesale distributor that uses activity-based costing for all of its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity based costing system:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The activity measures for the activity cost pools for the year are as follows:
What would be the total overhead cost per customer according to the activity based costing system? In other words,what would be the overall activity rate for the customer support activity cost pool? (Round to the nearest whole dollar. )
A)$13,650
B)$12,600
C)$14,400
D)$10,800



A)$13,650
B)$12,600
C)$14,400
D)$10,800
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 16 في هذه المجموعة.
فتح الحزمة
k this deck