Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 42

Assigning Resource Costs to Activities, Resource Drivers, Primary and Secondary Activities
Refer to the interview in Exercise 4.16 (especially to Questions 4 and 7). The general ledger reveals the following annual costs:

All nonlabor resources, other than the ATM, are spread evenly among the eight credit department employees (in terms of assignment and usage). Credit department employees have no contact with ATMs. Printers and desks are used in the same ratio as computers by the various activities.
Required:
1. Determine the cost of all primary and secondary activities.
2. Assign the cost of secondary activities to the primary activities.