题目
单项选择题
Question at position 13 Which of the following is correct? AllAn activity cost pool is a "bucket" in which costs are accumulated that relate to single activity measure.An activity measure is an allocation base that should "drive" the cost being allocated. In Activity-Based Costing (ABC) system, organization-sustaining costs should not be included in the costs of products or customers.
选项
A.All
B.An activity cost pool is a "bucket" in which costs are accumulated that relate to single activity measure.
C.An activity measure is an allocation base that should "drive" the cost being allocated.
D.In Activity-Based Costing (ABC) system, organization-sustaining costs should not be included in the costs of products or customers.
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思路分析
Question at position 13 requires evaluating several statements about Activity-Based Costing (ABC).
Option 1: 'An activity cost pool is a "bucket" in which costs are accumulated that relate to single activity measure.' This is accurate: in ABC, costs are grouped into activity cost pools corresponding t......Login to view full explanation登录即可查看完整答案
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Question at position 17 [table] Xceltron Enterprises, has supplied the following data from its activity-based costing system. During the year, the company completed one order for a new customer. This customer did not order any other products during the year. Data concerning the customer's order is available in the fourth table below. The previous accountant has already correctly calculated activity rate for each cost pool which is provided in the fifth table below (see the table named "Computation of activity rate"). As a new managerial accountant to the firm, what is the customer margin relating to this particular customer? (Negative customer margins should be indicated by a minus sign.) | | | | | Overhead Costs | | | | | Wages and salaries | $100,000 | | | | Other overhead costs | $50,000 | | | | Total overhead costs | $150,000 | | | | | | | | | | | | | | Activity Cost Pool | Activity Measure | Total Activity | | Supporting direct labor | Number of direct labor-hours | 3,000 | DLHs | | Order processing | Number of customer orders | 600 | orders | | Customer support | Number of customers | 200 | customers | | Other | This is an organization-sustaining activity | Not applicable | | | | | | | | | | | | Distribution of Resource Consumption Across Activities | Direct Labor Support | Order Processing | Customer Support | Other | Total Wages and salaries | 30% | 40% | 10% | 20% | 100% Other overhead costs | 30% | 10% | 20% | 40% | 100% | | | | | | | | | | Data Concerning the Customer's Order | | | Units ordered | 100 | units | | | Direct labor-hours | 4 | DLHs per unit | | | Selling price | $300 | per unit | | | Direct materials | $50 | per unit | | | Direct labor | $50 | per unit | | | | | | | | Computation of activity rates | | | Activity Cost Pools | Activity Rate | | | | Supporting Direct Labor | $15.00 | per DLH | | | Order Processing | $75.00 | per order | | | Customer support | $100.00 | per customer | | | [/table]Answer[table] Xceltron Enterprises, has supplied the following data from its activity-based costing system. During the year, the company completed one order for a new customer. This customer did not order any other products during the year. Data concerning the customer's order is available in the fourth table below. The previous accountant has already correctly calculated activity rate for each cost pool which is provided in the fifth table below (see the table named "Computation of activity rate"). As a new managerial accountant to the firm, what is the customer margin relating to this particular customer? (Negative customer margins should be indicated by a minus sign.) | | | | | Overhead Costs | | | | | Wages and salaries | $100,000 | | | | Other overhead costs | $50,000 | | | | Total overhead costs | $150,000 | | | | | | | | | | | | | | Activity Cost Pool | Activity Measure | Total Activity | | Supporting direct labor | Number of direct labor-hours | 3,000 | DLHs | | Order processing | Number of customer orders | 600 | orders | | Customer support | Number of customers | 200 | customers | | Other | This is an organization-sustaining activity | Not applicable | | | | | | | | | | | | Distribution of Resource Consumption Across Activities | Direct Labor Support | Order Processing | Customer Support | Other | Total Wages and salaries | 30% | 40% | 10% | 20% | 100% Other overhead costs | 30% | 10% | 20% | 40% | 100% | | | | | | | | | | Data Concerning the Customer's Order | | | Units ordered | 100 | units | | | Direct labor-hours | 4 | DLHs per unit | | | Selling price | $300 | per unit | | | Direct materials | $50 | per unit | | | Direct labor | $50 | per unit | | | | | | | | Computation of activity rates | | | Activity Cost Pools | Activity Rate | | | | Supporting Direct Labor | $15.00 | per DLH | | | Order Processing | $75.00 | per order | | | Customer support | $100.00 | per customer | | | [/table][input]
Question at position 19 [table] UtopiaTech Corporation has an activity-based costing system with the following three activity pools and estimated activity for the coming year (see the first table below). The distribution of resource consumption across the three activity cost pools are provided in the second table. What percentage of the total factory utilities cost has been allocated to the Order Processing cost pool? (If your response is 10%, simply type 10.00 without percentage sign) | | | | Activity Cost Pool | Total Activity | | Assembly | 25,000 | DLHs | | Order Processing | 200 | orders | | Other | Not applicable | | | | | | | | | | Cost Allocated to Cost Pools | Assembly | Order Processing | Other | Total Wages and salaries | $10,000 | $50,000 | $40,000 | $100,000 Factory Utilities | $20,000 | $60,000 | $40,000 | $120,000 Other overhead costs | $60,000 | $50,000 | $70,000 | $180,000 [/table]Answer[table] UtopiaTech Corporation has an activity-based costing system with the following three activity pools and estimated activity for the coming year (see the first table below). The distribution of resource consumption across the three activity cost pools are provided in the second table. What percentage of the total factory utilities cost has been allocated to the Order Processing cost pool? (If your response is 10%, simply type 10.00 without percentage sign) | | | | Activity Cost Pool | Total Activity | | Assembly | 25,000 | DLHs | | Order Processing | 200 | orders | | Other | Not applicable | | | | | | | | | | Cost Allocated to Cost Pools | Assembly | Order Processing | Other | Total Wages and salaries | $10,000 | $50,000 | $40,000 | $100,000 Factory Utilities | $20,000 | $60,000 | $40,000 | $120,000 Other overhead costs | $60,000 | $50,000 | $70,000 | $180,000 [/table][input]
Question at position 16 [table] Velvo Industries stands as a leading manufacturer in the industrial sector, consistently delivering top-notch products. The company's activity-based costing system comprises six distinct activity cost pools and their respective activity rates (refer to the first table below). Activity data is available for two of the company's products: Product Bond007 and Product Tyson007, as detailed in the second table. What would be the total overhead cost allocated to Bond007 using the activity-based costing system? | | | | | | Activity Cost Pool | Activity Rates Supporting direct labor | $6 | per direct labor-hour Machine processing | $4 | per machine-hour Machine setups | $50 | per setup Production orders | $90 | per order Shipments | $14 | per shipment Product sustaining | $840 | per product | | | | | Total Expected Activity | Bond007 | Tyson007 Direct labor-hours | 100 | 200 Machine-hours | 50 | 500 Machine setups | 4 | 4 Production orders | 10 | 5 Shipments | 5 | 6 Product sustaining | 1 | 1 [/table]Answer[table] Velvo Industries stands as a leading manufacturer in the industrial sector, consistently delivering top-notch products. The company's activity-based costing system comprises six distinct activity cost pools and their respective activity rates (refer to the first table below). Activity data is available for two of the company's products: Product Bond007 and Product Tyson007, as detailed in the second table. What would be the total overhead cost allocated to Bond007 using the activity-based costing system? | | | | | | Activity Cost Pool | Activity Rates Supporting direct labor | $6 | per direct labor-hour Machine processing | $4 | per machine-hour Machine setups | $50 | per setup Production orders | $90 | per order Shipments | $14 | per shipment Product sustaining | $840 | per product | | | | | Total Expected Activity | Bond007 | Tyson007 Direct labor-hours | 100 | 200 Machine-hours | 50 | 500 Machine setups | 4 | 4 Production orders | 10 | 5 Shipments | 5 | 6 Product sustaining | 1 | 1 [/table][input]
Question at position 20 [table] XylonWave Corporation has an activity-based costing system with the following three activity pools and estimated activity for the coming year (see the first table below). The distribution of resource consumption across the three activity cost pools are provided in the second table. What is the activity rate for the Assembly activity cost pool?(Kindly ensure you adhere to the instructions provided for numerical response problems.) | | | | Activity Cost Pool | Total Activity | | Assembly | 20,000 | DLHs | | Order Processing | 200 | orders | | Other | Not applicable | | | | | | | | | | Cost Allocated to Cost Pools | Assembly | Order Processing | Other | Total Wages and salaries | $10,000 | $50,000 | $40,000 | $100,000 Factory Utilities | $10,000 | $60,000 | $35,000 | $105,000 Other overhead costs | $60,000 | $50,000 | $70,000 | $180,000 [/table]Answer[table] XylonWave Corporation has an activity-based costing system with the following three activity pools and estimated activity for the coming year (see the first table below). The distribution of resource consumption across the three activity cost pools are provided in the second table. What is the activity rate for the Assembly activity cost pool?(Kindly ensure you adhere to the instructions provided for numerical response problems.) | | | | Activity Cost Pool | Total Activity | | Assembly | 20,000 | DLHs | | Order Processing | 200 | orders | | Other | Not applicable | | | | | | | | | | Cost Allocated to Cost Pools | Assembly | Order Processing | Other | Total Wages and salaries | $10,000 | $50,000 | $40,000 | $100,000 Factory Utilities | $10,000 | $60,000 | $35,000 | $105,000 Other overhead costs | $60,000 | $50,000 | $70,000 | $180,000 [/table][input]
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