ch04 - Name Section Date Chapter 4 Brief Exercises #1 1 (a)...

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141 Name Chapter 4 Brief Exerc Section Date 1 (a) 2 3 4 5 6 (b) 7 8 9 (c ) 10 11 12 13 14 15 16 #2 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 # 1
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141 cises 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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142 Name Chapter 4 Brief Exerc Section Date #3 1 Activity Cost Driver 2 Materials handling 3 Machine setups 4 Factory machine maintenance 5 Factory supervision 6 Quality control 7 8 9 10 11 #4 12 (a) 13 (b) 14 (c ) 15 (d) 16 (e) 17 (f) 18 (g) 19 20 21 #5 22 Machine setups 23 24 25 Machining 26 27 28 Inspections 29 30 31 32 #6 Expected Use of 33 Estimated Cost Drivers per Activity-Based 34 Activity Cost Pool Overhead Activity Overhead Rates 35 36 Designing $450,000 12,000 Designer hours 37 Sizing and cutting 4,000,000 160,000 Machine hours 38 Stitching and trimming 1,440,000 80,000 Labor hours 39 Wrapping and packing 336,000 32,000 Finished units 40
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142
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142 cises 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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142
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143 Name Chapter 4 Brief Exercises Continued Section Date #7 1 Expected Use of 1 2 Estimated Cost Drivers per Activity-Based 2 3 Activity Cost Pool Overhead Activity Overhead Rates 3 4 4 5 Ordering and receiving $90,000 15,000 orders 5 6 Etching 480,000 60,000 Machine hours 6 7 Soldering 1,760,000 440,000 Labor hours 7 8 8 9 Overhead Total Overhead 9 10 Cost Drivers Rates Applied 10 11 11,000 Orders 11 12 50,000 Machine hours 12 13 500,000 Labor hours 13 14 14 15 #8 15 16 (a) 16 17 (b) 17 18 (c ) 18 19 (d) 19 20 (e) 20 21 (f) 21 22 (g) 22 23 (h) 23 24 24 25 #9 25 26 Value-added Activities Hours 26 27 27 28 28 29 29 30 30 31 31 32 Non-value-added Activites Hours 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40
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144 Name Chapter 4 Brief Exercises Concluded Section Date #10 1 (a) 1 2 (b) 2 3 (c ) 3 4 (d) 4 5 (e) 5 6 (f) 6 7 (g) 7 8 (h) 8 9 (i) 9 10 (j) 10 11 11 12 #11 12 13 (a) 13 14 (b) 14 15 (c ) 15 16 (d) 16 17 (e) 17 18 (f) 18 19 (g) 19 20 (h) 20 21 21 22 #12 22 23 (a) Expected Use of 23 24 Estimated Cost Drivers per Activity-Based 24 25 Activity Cost Pool Overhead Activity Overhead Rates 25 26 26 27 Product design $50,000 10 changes 27 28 Machining 300,000 150,000 Machine hours 28 29 Material handling 100,000 100 set-ups 29 30 30 31 31 32 (b) 32 33 Activity Level of Activity 33 34 Product design 34 35 Machining 35 36 Material handling 36 37 37 38 38 39 39 40 40
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145 Name Exercise Section Date Elle Direct Estimated Labor Overhead Overhead Costs Rate 1 (a) 2 3 4 5 6 (b) Expected Use of 7 Estimated Cost Drivers per Activity-Based 8 Activity Cost Pool Overhead Activity Overhead Rates 9 10 Machining 11 Machine setup 12 13 14 15 (c ) Traditional Costing Standard Custom 16 17 18 19 20 Activity-based costing Standard Custom 21 Machining: 22 23 24 25 Machine setup: 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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e 4-1 Inc. 1
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ch04 - Name Section Date Chapter 4 Brief Exercises #1 1 (a)...

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